Nina Pencak

Tax; Litigation; Constitutional Law

Nina is recognized for her expertise in litigation before the Supreme Court and the Superior Court of Justice. Her practice is focused on complex and strategic disputes and the formation of tax precedents, especially those involving constitutional review (concrete and abstract) and legality review in special appeals (recursos repetitivos).

The quality and high technique of Nina’s work is based on two main pillars: theory and practice. Nina holds a PhD and a master's degree in Tax Law from the University of the State of Rio de Janeiro (UERJ). She was also a law clerk at the Brazilian Supreme Court from 2016 to 2022. In 2026, she was selected for a postdoctoral fellowship under a joint initiative of the Brazilian Federal Agency for Support and Evaluation of Graduate Education (CAPES) and the Supreme Court’s Center for Constitutional Studies (Centro de Estudos Constitucionais do STF). This background gives Nina a unique perspective on litigation before Brazil’s higher courts.

Since 2023, she has been consistently ranked by national and internation publications among the most admired lawyers in tax litigation in Brazil and abroad, with highlights to the recognition of Women in Business Law Awards Americas 2023 (Tax Lawyer of the Year in Latin America) and 2026 (Thought Leader of the Year of Latin America) and ITR Americas Tax Awards 2024 (rising star of tax litigation and disputes).

Member of Brazilian Bar Association (OAB)

Member of Brasília Association of Civil Procedure (ABPC)

Retrospective of Superior Courts: tax decisions of STF and STJ in 2025 (https://www.jota.info/opiniao-e-analise/artigos/retrospectiva-dos-tribunais-superiores-as-decisoes-tributarias-do-stf-em-2025 and https://www.jota.info/opiniao-e-analise/artigos/retrospectiva-dos-tribunais-superiores-o-stj-em-materia-tributaria-em-2025)

Ten contributions of Justice Edson Fachin to tax law in ten years in STF (https://www.jota.info/opiniao-e-analise/artigos/dez-contribuicoes-do-ministro-fachin-ao-direito-tributario-em-dez-anos-de-stf )

Tax, freedom and equality: contributions of Justice Luís Roberto Barroso (https://mannrichvasconcelos.com.br/coletanea-tributacao-liberdade-e-igualdade-as-contribuicoes-do-ministro-luis-roberto-barroso-e-lancado-em-brasilia/)

Tax law and judicial review: The Brazilian Supreme Court as interpreter of the tax Constitution in the context of a precedents system (PhD thesis)

In the tax litigation field, due to her experience she stands out for an innovative work in cases before the Brazilian Supreme Court and Superior Court of Justice, carrying new arguments and approaches especially representing entities as amicus curiae and as authors of Direct Actions for the Declaration of Unconstitutionality, contributing to the trial of leading cases.

We highlight the oral argument held by Nina before the Supreme Court in a leading case involving the limits of tax penalties for late tax payments and in a leading case that involves the limits of qualified tax penalties. More recently, Nina presented once again oral arguments before the Supreme Court in a leading case in which our firm defended the unconstitutionality of a contribution charged from Brazilian companies that use foreign technology.

Nina appears as a reference to our clients when it comes to litigation before the Supreme Court and the Superior Court of Justice. As an example, Nina was asked to train an in-house tax team about those subjects and more recently was asked to develop a think tank about those Superior Courts.

Universidade do Estado do Rio de Janeiro (UERJ)

Bachelor’s in Law

2009 - 2013

Universidade do Estado do Rio de Janeiro (UERJ)

Master’s in law

2014 - 2016

Universidade do Estado do Rio de Janeiro (UERJ)

PhD

2020 - 2025

Brazil