LAWYER PROFILE

Eduardo Maneira

Brazil 2026

Maneira Advogados

Ranked in 2 practice areas

Tax: Rio de Janeiro

Brazil

5 years ranked

Tax Litigation: The Elite

Brazil

1 year ranked

About

Provided by Maneira Advogados

Brazil: Regions

Practice Areas

Founding partner of Maneira Advogados, he has over 35 years of experience in the tax area, both in advisory and litigation. He is a full professor of Tax Law at the National School of Law of UFRJ and author of several books, articles and co-authored books.

Professional Memberships

Member of the IAB – Brazilian Lawyers Institute and IASP – São Paulo Lawyers Institute.

Director of ABDF – Brazilian Association of Financial Law.

Tax Law Coordinator at ESA (National School of Law).

Former President of the Special Commission on Tax Law of the National OAB.

Founder and former president of ABRADT – Brazilian Association of Tax Law.

Former member of the OAB/MG, former member of the OAB/RJ.

Awards

Chambers Brazil

Tax - Rio de Janeiro

2024

Chambers Global

Tax Litigation

2025

Legal 500

Tax Latin America

2025

Leaders League

Tax

2024

Brazil: Contentious

Practice Areas

Eduardo is a seasoned lawyer in the tax law field. His experience in tax litigation stands out with a versatile approach, covering all types of tributes. Eduardo is particularly active before the superior courts in Brazil (STF and STJ) and the CARF. He is personally involved in all strategic litigation cases of the firm, mostly in the telecommunications, oil and gas, energy, banking, and mining sectors.

Career

Before he joined Maneira in 2016 as a partner of the Tax Department, Eduardo was a partner at Sacha Calmon - Misabel Derzi Consultores e Advogados for more than 22 years (1994-2016).

Publications

MANEIRA, E.. Guerra Fiscal, Federalismo e Reforma Tributária. 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: JusPODIVM, 2019, v. Único, p. 509-522.

MANEIRA, E.. Ativismo judicial e os seus reflexos em matéria tributária. In: Marcus Vinicius Furtado Coelho. (Org.). A Constituição entre o Direito e a Política: O Futuro das Instituições.. 1ed.RIO DE JANEIRO: GZ - OAB, 2018, v. 1, p. 649-665.

MANEIRA, E.; RIBAS, P. . Procedimento Fiscalizatório: Entre o Direito e o Abuso.. In: Alessandro Mendes Cardoso;Alexandre Alkmim Teixeira;Luiz Henrique Nery Massara;Marcelo Hugo de Oliveira Campos; Paulo Honório de Castro Júnior.. (Org.).

Processo Administrativo Tributário. 1ed.Belo Horizonte: D'Plácido, 2018, v. 1, p. 445-453.

MANEIRA, E.; GREGORIO JUNIOR, E. L. . Os Limites da Reforma Tributária para o Agronegócio: A Imunidade na Exportação como Garantia do Desenvolvimento Nacional.. In: Adolfo Sachsida; Erich Endrillo Santos Simas. (Org.). Reforma Tributária IPEA-OAB/DF. 1ed.Rio de Janeiro: IPEA-OAB/DF, 2018, v. 1, p. 109-128.

MANEIRA, E.; MAIA, M. C. P. . Uma Análise Acerca da Incidência do ISS sobre Serviços Executados em Plataformas Marítimas. In: Gustavo Junqueira Carneiro Leão; Renata Alcione de Faria Villela de Araujo.. (Org.). Questões Atuais sobre o Repetro.. 1ed.Rio de Janeiro: Lumen Juris, 2018, v. 1, p. 99-119.

MANEIRA, E.. 30 Anos da Constituição: Sistema Tributário Nacional. In: Carlos Lamachia; Antonio Oneildo Ferreira; Breno Dias de Paula. (Org.). 30 Anos - Sistema Tributário na Constituição Federal. 1ed.Brasília: Conselho Federal da OAB, 2018, v. 1, p. 30-36.

MANEIRA, E.. É Constituciona a prev. legal de diferenciação de alíquotas em relação às contribuições previdenciárias incidentes sobre a folha de salários de instituições financeiras ou de entidades a elas legalmente equiparáveis após a edição da Emenda Const. 20/1998. In: Clèmerson Merlin Clève;Pedro Henrique Gallotti Kenicke.. (Org.). Teses jurídicas dos tribunais superiores - Direito Constitucional II.. 1ed.São Paulo: Rev. dos Tribunais., 2017, v. 1, p. 219-231.

MANEIRA, E.; Donovan Mazza Lessa . Limites da Aplicação do Princípio da Capacidade Contributiva às Taxas.. In: Francisco Schertel Ferreira Mendes; Rafael Araripe Carneiro;Tiago Conde Teixeira. (Org.). Direito Tributário Contemporâneo. 01ed.São Paulo: Revista dos Tribunais, 2016, v. 01, p. 194-230.

MANEIRA, E.. Federalismo Fiscal Brasileiro no âmbito Cosntitucional. In: Cesar Cunha Campos - Gilmar Ferreira Mendes. (Org.). Federalismo Fiscal Brasil - Alemanha. 01ed.: FGV Projetos, 2016, v. 04, p. 65-74.

MANEIRA, E.; Carlos Caputo . O Governo deve criar um imposto sobre movimentação financeira? Sim Enquanto o IVA não vem - À Espera de reforma tributária, CPMF é melhor opção.. Folha de São Paulo, São Paulo, p. A3 - A3, 01 dez. 2018.

MANEIRA, E.. O Brasil precisa da volta da CPMF - Impopularidade não retira méritos da contribuição.. Folha de São Paulo, Edição Nacional, p. A3 - A3, 12 set. 2018.

MANEIRA, E.. A tributação do petróleo do Rio e as eleições. A tributação do petróleo do Rio e as eleições deste ano, Rio de Janeiro, p. 17 - 17, 06 mar. 2018.

MANEIRA, E.. Ponto de Partida para a reforma tributária. Legislação e Tributos - SP, Jornal Valor Econômico, 25 jan. 2018.

Personal

His professional performance is ranked in various guides, such as Chambers Global, Editorial Analysis and Who’s Who Legal. He is a Tax and Financial Law professor at the National Law School of the Federal University of Rio de Janeiro (FND/UFRJ), the president of the Special Committee on Tax Law of the Federal Council of the Brazilian Bar Association (CFOAB), a director of the Brazilian Association of Financial Law (ABDF), a member of the Rio de Janeiro Section of the Brazilian Bar Association (OAB/RJ) and a member the São Paulo Lawyers Institute (IASP) and the Brazilian Lawyers Institute (IAB). He is also a book author, has published several papers and is a coordinator of collective writings on tax law.

Chambers Review

Provided by Chambers

Chambers Brazil: Contentious

Tax Litigation: The Elite - Brazil

Band 2

Individual Editorial

Eduardo Maneira is recognised for being a skilled tax litigation lawyer with solid experience in administrative and judicial disputes, including before the Supreme Court. He is active representing clients from the oil and gas and telecommunications industries in mandates arising from the full spectrum of taxes.

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Chambers Brazil: Regions

Tax: Rio de Janeiro - Brazil

Band 1

Individual Editorial

Eduardo Maneira is a leading figure in the Rio de Janeiro market and is known for handling high-stakes disputes in the judicial and administrative spheres.

Learn more about this team View ranking table

Strengths

Provided by Chambers

A renowned professor of tax law, Eduardo Maneira is a professional recognised nationally. He has a strong presence in Brasília-based tax litigation, especially in the Higher Courts.
Tax Litigation: The EliteChambers Brazil: Contentious
Eduardo Maneira needs no introduction. He is one of the leading tax litigation lawyers in Brazil today, with a strong presence in the Superior Court of Justice and the Supreme Federal Court.
Tax Litigation: The EliteChambers Brazil: Contentious
Eduardo Maneira shows technical excellence, in-depth legal knowledge in tax litigation and a strong commitment to the company's results.
Tax Litigation: The EliteChambers Brazil: Contentious
Eduardo has extensive experience in tax law and is recognised as one of the leading figures in his firm.
Tax: Rio de JaneiroChambers Brazil: Regions
Eduardo is one of the pillars of Brazilian tax law and a point of reference for the most complex cases before the higher courts.
Tax: Rio de JaneiroChambers Brazil: Regions
Eduardo Maneira is a standout tax practitioner, with strong negotiation skills and a highly effective approach.
Tax: Rio de JaneiroChambers Brazil: Regions