Daniel Serra Lima

Partner in the tax area of ​​Maneira Advogados, with over 10 years of experience in tax consulting and litigation. Professor in postgraduate courses in Tax Law, author of a book, several articles and book chapters, both as author and co-author. In addition, he acts as a reviewer for the Revista de Direito Tributário Contemporâneo (Journal of Contemporary Tax Law) and is a member of the Taxpayer Defense and Fiscal Policy Committee of the OAB/RJ (Brazilian Bar Association, Rio de Janeiro chapter).

LIMA, Daniel Serra. Taxpaying capacity : content and (in)effectiveness. São Paulo: IBDT, 2023. 288 p., 21 cm.

Article: “Taxation of Robots as Protection of Jobs” in the collective work “Tax Studies on the Digital Economy” coordinated by BARRETO, Paulo Ayres. São Paulo: Noeses, 2021.

Article: “Entrenched clauses, federalism and proposals for the unification of consumption taxation” in the collective work “Consumption Taxation” coordinated by Schoueri, Luis Eduardo. BARRETO, Paulo Ayres. Moreira, André Mendes. Belo Horizonte: Arraes Editores, 2021.

Publication of the book Definition, Interpretation and Evolution of Tax Jurisdiction Rules. São Paulo: Quartier Latin, 2018.

Co-authored article published in the Journal of the Faculty of Law of UERJ, Tax Law No. 34 (December 2018) entitled “30 Years of the Constitution: National Tax System and the Necessary Reform in Consumption Taxation.”

LIMA, DANIEL SERRA. Definition, Interpretation and Evolution of Tax Jurisdiction Rules. 1st ed. São Paulo: Quartier Latin, 2018. v. 1. 260p.

MANEIRA, Eduardo; SANTIAGO, Igor Mauler (coord.); LIMA, Daniel Serra; FONSECA, Fernando Daniel de Moura (org.). Goodwill in tax and corporate law . São Paulo: Quartier Latin, 2015. 480 p., 23 cm.

Article published in the Dialética de Direito Tributário Journal No. 241 (Dialética publishing house, October 2015), entitled “The Non-Cumulative Nature of PIS/COFINS and the Discount of Credits on Financial Expenses”.

Co-authored article: “The Relationship between the Legal and Accounting Concepts of Goodwill Before and After the Reform of the Corporations Law: the problem of interdisciplinarity in tax law” in the collective work “Goodwill in Tax and Corporate Law: current issues” coordinated by MANEIRA, Eduardo; SANTIAGO, Igor Mauler and organized by FONSECA, Fernando Daniel de Moura; SERRA LIMA, Daniel. São Paulo: Quartier Latin, 2015.

Co-authored article: “The Deadline for Tacit Approval of Offsets and the Possibility of Determining a New Credit Analysis” in the collective work “Tax Offset at the Federal Level: practical issues” coordinated by MANEIRA, Eduardo; LOBATO, Valter de Souza and organized by FONSECA, Fernando Daniel de Moura; SERRA LIMA, Daniel. São Paulo: Foco Fiscal, 2015.