LAWYER PROFILE

Marcos Maia

Brazil 2026

Maneira Advogados

Ranked in 2 practice areas

Tax: Rio de Janeiro

Brazil

2 years ranked

Tax Litigation: The Elite

Brazil

1 year ranked

About

Provided by Maneira Advogados

Brazil: Regions

Practice Areas

Partner responsible for the litigation and tax consultancy areas of indirect taxes at Maneira Advogados. He is a visiting professor in the Postgraduate Program in Tax Law at the Fundação Getúlio Vargas do Rio de Janeiro (FGV Rio) and the Brazilian Institute of Capital Markets (IBMEC Rio). Author of several articles published in books and magazines with national circulation.

Professional Memberships

Member of the Brazilian Association of Financial Law (ABDF).

Member of the Special Committee for Taxpayer Defense and Tax Policy of the OAB/RJ.

Member of the Special Committee for Customs Law of the OAB/RJ.

Brazil: Contentious

Practice Areas

Partner responsible for the areas of litigation and tax consultancy for indirect taxes at Maneira Advogados.

He is a visiting professor in the Postgraduate Program in Tax Law at the Fundação Getúlio Vargas do Rio de Janeiro (FGV Rio) and the Brazilian Institute of Capital Markets (IBMEC Rio). Author of several articles published in books and magazines with national circulation.

Professional Memberships

Member of the Brazilian Association of Financial Law (ABDF).

Member of the Special Committee for Taxpayer Defense and Tax Policy of the OAB/RJ.

Member of the Special Committee for Customs Law of the OAB/RJ.

Publications

MAIA, MCP ; SANTOS, GMD . OVERCOMING THE CLASSIC DICHOTOMY BETWEEN THE OBLIGATION TO GIVE AND TO DO FOR THE PURPOSES OF ISS LEVY? ANALYSIS OF THE JUDGMENT OF ADI 3142 AND ITS IMPLICATIONS. Revista do PJT, p. 1- 20, Dec 31, 2021.

MAIA, MC P; MANEIRA, E. . An analysis on the incidence of ISS on services performed on offshore platforms. In: Saul Tourinho Neto; Eduardo Lourenço Gregório Júnior. (Org.). The Citizen Constitution and Tax Law - Studies in Honor of Minister Carlos Ayres Britto. 1st ed. Minas Gerais: Editora Forum, 2019, v. , p. 179-195.

MAIA, MCP Telecommunications. In: Sergio Guerra; (Org.). Sectoral Taxation. 1st ed. Rio de Janeiro: FGV Publishing, 2018, v. 2, p. 13-134.

MAIA, MCP. Res judicata in the context of the collective security order and art. 22 of Law No. 12,016/2009. DIALÉTICA JOURNAL OF PROCESSUAL LAW, v. 148, p. 14-28, 2015.

MAIA, MCP ; MANEIRA, E. . The implementation of the principle of non-cumulativeness for service providers taxed by ICMS. In: Marcus Lívio Gomes; Andrei Pitten Velloso. (Org.). Constitutional Tax System – From theoretical foundations to tax hard cases – Studies in honor of Minister Luiz Fux. 1st ed. Porto Alegre: Livraria do Advogado, 2014, v. , p. 131-143.

MAIA, MCP. The right to full maintenance of ICMS credits when the sale price of the goods is lower than the acquisition cost – criticism of the STF’s position in RE No. 437,006/RJ. DIALÉTICA JOURNAL OF TAX LAW, v. 218, p. 7-17, 2013.

Chambers Review

Provided by Chambers

Chambers Brazil: Contentious

Tax Litigation: The Elite - Brazil

Up and Coming

Individual Editorial

Marcos Maia is an up-and-coming practitioner who demonstrates ability in tax disputes challenging collections and infractions.

Learn more about this team View ranking table

Chambers Brazil: Regions

Tax: Rio de Janeiro - Brazil

Band 5

Individual Editorial

Marcos Maia is a tax practitioner focused on indirect taxes. He often acts for clients in complex tax disputes, including ICMS credit matters, and advises companies from sectors such as oil and gas, energy, real estate and mining.

Learn more about this team View ranking table

Strengths

Provided by Chambers

With excellent strategic vision, academic aptitude and direct involvement in complex cases, Marcos Maia gives clients a strong sense of confidence.
Tax Litigation: The EliteChambers Brazil: Contentious
A highly technical professional who thinks outside the box, Marcos Maia has extensive knowledge of how the local courts in Rio de Janeiro operate.
Tax Litigation: The EliteChambers Brazil: Contentious
Marcos Maia has significant experience before the Courts of Justice of São Paulo and Rio de Janeiro, as well as an excellent track record before the administrative tribunals, which is why we place great trust in him for our most important cases.
Tax Litigation: The EliteChambers Brazil: Contentious
Marcos combines an international academic background with decades of experience in tax disputes. He simplifies sensitive legal arguments and gives clients confidence in case management.
Tax: Rio de JaneiroChambers Brazil: Regions
Our partnership with his firm succeeds largely due to Marcos Maia’s work. He has a knack for understanding client needs and the business impact of the matters, proposing practical and realistic solutions for the company.
Tax: Rio de JaneiroChambers Brazil: Regions
His deep legal knowledge sets Marcos apart in the market, especially in state tax matters. His technical input is highly valued by us.
Tax: Rio de JaneiroChambers Brazil: Regions