LAWYER PROFILE
Marcos Maia

Marcos Maia

Global 2026

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Ranked in 1 practice area

Tax: Litigation

Brazil

1 year ranked

About

Provided by Maneira Advogados

Global

Practice Areas

Partner responsible for the areas of litigation and indirect tax consulting at Maneira Advogados. He is a guest professor in the Postgraduate Program in Tax Law at the Getúlio Vargas Foundation of Rio de Janeiro (FGV Rio), the Brazilian Institute of Capital Markets (IBMEC Rio), and the University of Amsterdam (UvA). Member of the Brazilian Association of Financial Law (ABDF). Member of the Special Commission on Normative and Judicial Tax Matters of the OAB/RJ (Brazilian Bar Association, Rio de Janeiro chapter). Member of the Special Commission on Customs Law of the OAB/RJ. Author of several articles published in books and magazines of national circulation.

Publications

MAIA, MCP; SANTOS, GMD. OVERCOMING THE CLASSIC DICHOTOMY BETWEEN OBLIGATION TO GIVE AND TO DO FOR THE PURPOSES OF ISS INCIDENCE? 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 of 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; Joaquim Falcão; Rafael Almeida. (Org.). Sectoral Taxation. 1st ed. Rio de Janeiro: Editora FGV, 2018, v. 2, p. 13-134.

MAIA, MCP. Res judicata in the context of collective writs of mandamus and article 22 of Law No. 12.016/2009. DIALÉTICA DE DIREITO PROCESSUAL JOURNAL, v. 148, p. 14-28, 2015.

MAIA, MCP; MANEIRA, E. The implementation of the non-cumulative principle for service providers taxed by ICMS. In: Marcus Lívio Gomes; Andrei Pitten Velloso. (Org.). Constitutional Tax System – From theoretical foundations to hard tax cases – Studies in homage to 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 merchandise is lower than the acquisition cost – criticisms of the STF's position in RE nº 437.006/RJ. DIALÉTICA DE DIREITO TRIBUTÁRIO JOURNAL, v. 218, p. 7-17, 2013.

Awards

Chambers Brazil

Tax Litigation

2025

Chambers Review

Provided by Chambers

Chambers Global Guide

Tax: Litigation - Brazil

Up-and-coming Individual
Up and Coming

Individual Editorial

Up and Coming Marcos Maia is a practitioner who demonstrates ability in tax disputes challenging collections and infractions.

Strengths

Provided by Chambers

  • Marcos Maia carefully develops strategies for each case and is very skilled at conducting court hearings.

    Tax: LitigationChambers Global Guide

Ranked Individuals at Maneira Advogados (5)

Brazil

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