LAWYER PROFILE

Donovan Mazza Lessa

Brazil 2026

Maneira Advogados

Ranked in 2 practice areas

Tax Litigation: The Elite

Brazil

1 year ranked

Tax: Rio de Janeiro

Brazil

3 years ranked

About

Provided by Maneira Advogados

Brazil: Regions

Practice Areas

Partner in the tax area of Maneira Advogados, with over 20 years' experience in tax litigation and consultancy. His name is featured in renowned guides in the area, including LACCA and Chambers.

Professional Memberships

Professor of postgraduate courses at IBMEC-RJ, UFF and PUC/MG. He is the author of a book, several articles and book chapters. He is also an active member of the OAB/RJ Taxpayer Defense and Tax Policy Committee.

Publications

• LESSA, D. M.. A Capacidade Contributiva das Taxas. In: Carlos Alexandre de Azevedo Campos; Gustavo da Gama Vital de Oliveira; Marco Antonio Ferreira Macedo. (Org.). Direitos Fundamentais e Estado Fiscal: estudos em homenagem ao professor Ricardo Lobo Torres. 1ed.Salvador: Jus Podivm, 2019, v. 1, p. 485-508.

• LESSA, D. M. (Org.). Tributação Setorial – Volume 2. 1. ed. Rio de Janeiro: FGV Editora, 2018. v. 2. 188p.

• LESSA, D. M.. Manual de Compensação Tributária. 1. ed. São Paulo: Quartier Latin, 2018. v. 1. 340p.

• LESSA, D. M.. O Não Confisco e o Mínimo Existencial como Proteção à Liberdade do Contribuinte. In: Marcus Abraham; Vítor Pimentel Pereira. (Org.). Princípios de Direito Público: ênfase em direito financeiro e tributário. 1ed.Belo Horizonte: Editora Fórum,

• Maneira, Eduardo ; LESSA, D. M. . Limites da Aplicação do Princípio da Capacidade Contributiva às Taxas. In: Gilmar Ferreira Mendes; Sacha Calmon Navarro Coelho. (Org.). Direito Tributário Contemporâneo: 50 anos do Código Tributário Nacional. 1ed.São Paulo: Revista dos Tribunais, 2016, v. 1, p. 194-230.

• LESSA, D. M.; FRANCO, F. R. . A Arbitragem como Método de Solução de Conflitos dos Tratados contra a Dupla Tributação. In: Marcus Lívio Gomes; Luís Eduardo Schoueri. (Org.). A Tributação Internacional na Era Pós-BEPS: soluções globais e peculiaridades de países em desenvolvimento. 1ed.Rio de Janeiro: Editora Lumen Juris, 2016, v. 3, p. 183-210.

Awards

Chambers Brazil

Tax - Rio de Janeiro

2025

Chambers Global

Tax

2025

Legal 500

Tax

2025

Brazil: Contentious

Practice Areas

Donovan focuses on tax litigation in regional courts, superior courts and administrative councils, as well as on consulting. He leads the Tax Department and has a crucial role regarding the day- to-day operation of the firm.

Career

Before he joined Maneira as partner in the Tax Department (2016), he was a partner at Sacha Calmon - Misabel Derzi Consultores e Advogados for more than 13 years (2002-2016). He was also a member of the Board of Tax Appeals of Rio de Janeiro from 2012 to 2015.

Publications

LESSA, D. M. (Org.). Tributação Setorial - Volume 2. 1. ed. Rio de Janeiro: FGV Editora, 2018. v. 2. 188p.

LESSA, D. M.. Manual de Compensação Tributária. 1. ed. São Paulo: Quartier Latin, 2018. v. 1. 340p.

LESSA, D. M.. A Capacidade Contributiva das Taxas. In: Carlos Alexandre de Azevedo Campos; Gustavo da Gama Vital de Oliveira; Marco Antonio Ferreira Macedo. (Org.). Direitos Fundamentais e Estado Fiscal: estudos em homenagem ao professor Ricardo Lobo Torres. 1ed.Salvador: Jus Podivm, 2019, v. 1, p. 485-508.

LESSA, D. M.. O Não Confisco e o Mínimo Existencial como Proteção à Liberdade do Contribuinte. In: Marcus Abraham; Vítor Pimentel Pereira. (Org.). Princípios de Direito Público: ênfase em direito financeiro e tributário. 1ed.Belo Horizonte: Editora Fórum,

Maneira, Eduardo ; LESSA, D. M. . Limites da Aplicação do Princípio da Capacidade Contributiva às Taxas. In: Gilmar Ferreira Mendes; Sacha Calmon Navarro Coelho. (Org.). Direito Tributário Contemporâneo: 50 anos do Código Tributário Nacional. 1ed.São Paulo: Revista dos Tribunais, 2016, v. 1, p. 194-230.

LESSA, D. M.; FRANCO, F. R. . A Arbitragem como Método de Solução de Conflitos dos Tratados contra a Dupla Tributação. In: Marcus Lívio Gomes; Luís Eduardo Schoueri. (Org.). A Tributação Internacional na Era Pós-BEPS: soluções globais e peculiaridades de países em desenvolvimento. 1ed.Rio de Janeiro: Editora Lumen Juris, 2016, v. 3, p. 183-210.

Personal

He is a professor at the Post-Graduate Course in Tax Law at the Getúlio Vargas Foundation of Rio de Janeiro (FGV Rio) and a member of the Brazilian Association of Financial Law (ABDF). His professional performance is ranked in various guides, such as Chambers Global and Latin America, and Análise Editorial. Lessa has published several books and papers on tax law and tax-related topics. He is regularly invited to teach at the LL.M in Tax Law by Pontifícia Universidade Católica of Minas Gerais (PUC-Minas) and IBMEC. He is also a member of the Taxpayers Defence Commission of the Rio de Janeiro State Bar Association (OAB/RJ).

Chambers Review

Provided by Chambers

Chambers Brazil: Contentious

Tax Litigation: The Elite - Brazil

Band 3

Individual Editorial

Donovan Massa Lessa is a tax litigation lawyer notably active advising clients -particularly those in the energy and O&G sectors - on disputes involving a range of tax matters, including goodwill amortisation and IRPJ.

Learn more about this team View ranking table

Chambers Brazil: Regions

Tax: Rio de Janeiro - Brazil

Band 5

Individual Editorial

Donovan Mazza Lessa shows a high level of involvement in the Rio de Janeiro tax law scene, mainly focusing on dispute mandates, including judicial and administrative matters.

Learn more about this team View ranking table

Strengths

Provided by Chambers

One of his firm's leading partners, Donovan Lessa knows how to develop excellent procedural strategies in our tax litigation matters. He is very attentive to clients, has a strong academic streak and works on cases related to both direct and indirect taxes.
Tax Litigation: The EliteChambers Brazil: Contentious
I've known Donovan Lessa for some time and can say that he manages to combine extensive academic knowledge with court expertise. He's one of the most renowned tax litigation lawyers focused on the O&G sector.
Tax Litigation: The EliteChambers Brazil: Contentious
Donovan Lessa brings excellent technical skills to our tax litigation cases. He's a must-have partner.
Tax Litigation: The EliteChambers Brazil: Contentious
In my view, he has always handled highly thorny tax matters with great competence. Donovan’s critical thinking and technical command lead us to seek his opinion whenever we face impasses or controversial situations.
Tax: Rio de JaneiroChambers Brazil: Regions
Donovan Mazza Lessa is a highly experienced tax lawyer with strong academic credentials who provides personalised service to his clients.
Tax: Rio de JaneiroChambers Brazil: Regions
Donovan has extensive experience in tax law and the ability to find solutions for sensitive cases.
Tax: Rio de JaneiroChambers Brazil: Regions