Up and Coming
Provided by 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 is a PhD and has a master’s degree in Tax Law from the University of the State of Rio de Janeiro (UERJ). She was also a law clerk in the Brazilian Supreme Court from 2016 to 2022. This background gives Nina a unique perspective of litigation in higher courts of Brazilian Judiciary.
Since 2023, she has been consistently ranked by national and internation publications among the most admired lawyers in tax litigation in Brazil, with highlights to the recognition of Women in Business Law Awards Americas 2023 (Tax Lawyer of the Year in 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.
Brazil
Portuguese and English
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
Provided by Chambers
Nina is an up‑and‑coming practitioner who acts in constitutional and tax litigation before the Supreme Court and the Superior Court of Justice, including cases involving amicus curiae participation and direct actions of unconstitutionality.
Provided by Chambers
Nina Pencak is always up to date on the main matters, particularly those involving the Superior Courts, and is consistently clear and instructive in her guidance.
With an impeccable strategic view of procedural matters, Nina Pencak consistently assesses all possible risks and suggests precise and effective actions.
Nina Pencak is always up to date on the main matters, particularly those involving the Superior Courts, and is consistently clear and instructive in her guidance.
With an impeccable strategic view of procedural matters, Nina Pencak consistently assesses all possible risks and suggests precise and effective actions.
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