Gustavo Minatel

Practice Areas

Tax and Corporate law

Career

Gustavo Minatel is a legal practitioner and partner at Minatel Advogados, with over two decades of experience advising clients in Tax Law and General Business Law. Gustavo is known for his strategic insight, technical precision, and ability to deliver practical, business-oriented legal solutions.

Gustavo combines a strong academic foundation with hands-on experience in complex tax and corporate matters. He advises a wide range of clients, from family-owned businesses to large multinational corporations, on tax planning, corporate structuring, and regulatory compliance. He demonstrates a profound grasp of the Brazilian tax system, coupled with a forward-thinking approach to managing risks and uncovering opportunities

Clients value Gustavo’s ability to translate legal complexity into clear, actionable strategies. He is particularly skilled in navigating administrative and judicial tax disputes, as well as in designing efficient corporate structures that support long-term growth and succession planning.

As a key figure at Minatel Advogados, Gustavo plays an active role in shaping the firm’s client-first philosophy. His commitment to excellence, responsiveness, and personalized service has contributed to the firm’s consistent recognition in national and international legal rankings.

Languages Spoken

Portuguese

English

Italian

Professional Memberships

Professor of Tax Law in both undergraduate and postgraduate programs at the Pontifical Catholic University of Campinas (PUC-Campinas), and teaches in the postgraduate programs at the Brazilian Institute of Tax Studies (IBET).

Former Judge of the Tax and Fee Court of the State of São Paulo – TIT.

Personal

Master’s Degree in Tax Law – Pontifical Catholic University of São Paulo (PUC-SP)

Bachelor of Laws (LL.B.) – Universidade Paulista (UNIP)

Publications

Full Articles Published in Journals

MINATEL, G. F. Financial/Tax Incentives under ICMS. Revista Hoje - CIESP, vol. 1, pp. 90–91, 2018.

MINATEL, G. F.; WASSERMAN, Rafhael. Asset and Rights Listing and Tax Confidentiality. Revista da Seção Judiciária do Rio de Janeiro, vol. 29, pp. 309–319, 2010.

MINATEL, G. F. The Statute of Limitations Rule in Article 45 of Law No. 8.212/91. Revista de Direito Tributário da APET, vol. 12, pp. 53–65, 2006.

Book Chapters

MINATEL, G. F.; FRONER, G. Considerations on the (Non-)Taxation of State-Granted Incentives under IRPJ and CSLL. In: Taxation and Development, vol. II, Belo Horizonte: Arraes Editora, 2021, pp. 25–51.

MINATEL, G. F.; FRONER, G.; MINATEL, A. M. D. Considerations on Taxation of Real Estate Sales under Presumed Profit Regime. In: Paulo de Barros Carvalho, Priscila de Souza (Eds.), São Paulo: 2021, vol. 1, pp. 99–136.

MINATEL, G. F.; MINATEL, J. A. Irrelevance of Accounting Records for Determining “Revenue” as the Basis for PIS and COFINS Contributions. In: Tributary Law Studies – Tribute to José Eduardo de Melo, vol. II, São Paulo: Malheiros Editora, 2020, pp. 217–226.

MINATEL, G. F.; FRONER, G. The (Non-)Taxation of Subsidies: Developments from the STJ’s Ruling. In: Text and Context in Tax Law, vol. I, São Paulo: Editora Noeses, 2020, pp. 523–558.

MINATEL, G. F. Investment Subsidies: Impacts of the STJ’s Interpretation and Amendments from Complementary Law No. 160/2017. In: Paulo de Barros Carvalho, Priscila de Souza (Eds.), Logical-Semantic Constructivism and Dialogues Between Theory and Practice, vol. 1, São Paulo: Noeses, 2019, pp. 473–492.

MINATEL, G. F. Investment Subsidies, Complementary Law No. 160/2017 and ICMS Agreement No. 190/2017. In: Priscila de Souza (Ed.), XIV National Congress on Tax Studies, vol. 1, São Paulo: Noeses, 2018, pp. 507–521.

MINATEL, G. F.; BRAGA, G. F. C. PIS and COFINS: Input Credits and Burden of Proof. In: Paulo de Barros Carvalho, Priscila de Souza (Eds.), Rationalization of the Tax System, vol. 1, São Paulo: Noeses, 2017, pp. 471–489.

MINATEL, G. F.; MINATEL, J. A. Concept of Input for Purposes of Non-Cumulativity of PIS and COFINS Contributions. In: Legal Update Program – Pro Direito – Tax Law, vol. 3, Porto Alegre: Artmed/Panamericana Editora Ltda., 2016, pp. 9–37.

MINATEL, G. F. IRPJ: Taxation of Property Exchange in Real Estate Activities. In: Paulo de Barros Carvalho (Ed.), 50 Years of the National Tax Code, vol. 1, São Paulo: Editora Noeses Ltda, 2016, pp. 579–593.

MINATEL, G. F.; MINATEL, J. A. Legitimacy of ICMS Credit Utilization from Transactions with Companies Located in the Manaus Free Trade Zone. In: Alberto Macedo, Leonardo Freitas de Moraes e Castro (Eds.), Indirect Business Taxation: Industry, Commerce and Services, vol. 1, São Paulo: Editora Quartier Latin do Brasil, 2016, pp. 549–562.

MINATEL, G. F. Drawback Regime. In: Eurico Marcos Diniz de Santi et al. (Eds.), Analytical Repertoire of CARF Jurisprudence, vol. 1, São Paulo: Editora Max Limonad, 2016, pp. 763–802.

MINATEL, J. A.; MINATEL, G. F. Constitutional Selectivity and Maintenance of IPI Credit on Inputs Used in the Manufacturing of Immune Products. In: Fernanda Drumond Parisi et al. (Eds.), Tax Law Studies, vol. 2, São Paulo: Malheiros, 2014, pp. 125–147.

MINATEL, J. A.; MINATEL, G. F. Major Issues Under Discussion at CARF. In: Elias Sampaio Freire et al. (Eds.), Utilization of PIS and COFINS Credit on Customs Charges in Import Operations of Inputs, vol. 1, São Paulo: 2014, pp. 105–136.