Email address
[email protected]Contact number
+55 21 2222-9008Share profile
Band 4
Band 5
About
Provided by Donovan Mazza Lessa
Practice Areas
Partner in the tax area of Maneira Advogados, with over 20 years' experience in tax litigation and consultancy. His name is featured in renowned guides in the area, including LACCA and Chambers.
Professional Memberships
Professor of postgraduate courses at IBMEC-RJ, UFF and PUC/MG. He is the author of a book, several articles and book chapters. He is also an active member of the OAB/RJ Taxpayer Defense and Tax Policy Committee.
Publications
• LESSA, D. M.. A Capacidade Contributiva das Taxas. In: Carlos Alexandre de Azevedo Campos; Gustavo da Gama Vital de Oliveira; Marco Antonio Ferreira Macedo. (Org.). Direitos Fundamentais e Estado Fiscal: estudos em homenagem ao professor Ricardo Lobo Torres. 1ed.Salvador: Jus Podivm, 2019, v. 1, p. 485-508.
• LESSA, D. M. (Org.). Tributação Setorial – Volume 2. 1. ed. Rio de Janeiro: FGV Editora, 2018. v. 2. 188p.
• LESSA, D. M.. Manual de Compensação Tributária. 1. ed. São Paulo: Quartier Latin, 2018. v. 1. 340p.
• LESSA, D. M.. O Não Confisco e o Mínimo Existencial como Proteção à Liberdade do Contribuinte. In: Marcus Abraham; Vítor Pimentel Pereira. (Org.). Princípios de Direito Público: ênfase em direito financeiro e tributário. 1ed.Belo Horizonte: Editora Fórum,
• Maneira, Eduardo ; LESSA, D. M. . Limites da Aplicação do Princípio da Capacidade Contributiva às Taxas. In: Gilmar Ferreira Mendes; Sacha Calmon Navarro Coelho. (Org.). Direito Tributário Contemporâneo: 50 anos do Código Tributário Nacional. 1ed.São Paulo: Revista dos Tribunais, 2016, v. 1, p. 194-230.
• LESSA, D. M.; FRANCO, F. R. . A Arbitragem como Método de Solução de Conflitos dos Tratados contra a Dupla Tributação. In: Marcus Lívio Gomes; Luís Eduardo Schoueri. (Org.). A Tributação Internacional na Era Pós-BEPS: soluções globais e peculiaridades de países em desenvolvimento. 1ed.Rio de Janeiro: Editora Lumen Juris, 2016, v. 3, p. 183-210.
Awards
Chambers Brazil
Tax Litigation
2024
Chambers Global
Tax Litigation
2024
Chambers Brazil
Tax Litigation
2023
Practice Areas
Donovan focuses on tax litigation in regional courts, superior courts and administrative councils, as well as on consulting. He leads the Tax Department and has a crucial role regarding the day- to-day operation of the firm.
Career
Before he joined Maneira ECIJA as partner in the Tax Department (2016), he was a partner at Sacha Calmon - Misabel Derzi Consultores e Advogados for more than 13 years (2002-2016). He was also a member of the Board of Tax Appeals of Rio de Janeiro from 2012 to 2015.
Publications
LESSA, D. M. (Org.). Tributação Setorial - Volume 2. 1. ed. Rio de Janeiro: FGV Editora, 2018. v. 2. 188p.
LESSA, D. M.. Manual de Compensação Tributária. 1. ed. São Paulo: Quartier Latin, 2018. v. 1. 340p.
LESSA, D. M.. A Capacidade Contributiva das Taxas. In: Carlos Alexandre de Azevedo Campos; Gustavo da Gama Vital de Oliveira; Marco Antonio Ferreira Macedo. (Org.). Direitos Fundamentais e Estado Fiscal: estudos em homenagem ao professor Ricardo Lobo Torres. 1ed.Salvador: Jus Podivm, 2019, v. 1, p. 485-508.
LESSA, D. M.. O Não Confisco e o Mínimo Existencial como Proteção à Liberdade do Contribuinte. In: Marcus Abraham; Vítor Pimentel Pereira. (Org.). Princípios de Direito Público: ênfase em direito financeiro e tributário. 1ed.Belo Horizonte: Editora Fórum,
Maneira, Eduardo ; LESSA, D. M. . Limites da Aplicação do Princípio da Capacidade Contributiva às Taxas. In: Gilmar Ferreira Mendes; Sacha Calmon Navarro Coelho. (Org.). Direito Tributário Contemporâneo: 50 anos do Código Tributário Nacional. 1ed.São Paulo: Revista dos Tribunais, 2016, v. 1, p. 194-230.
LESSA, D. M.; FRANCO, F. R. . A Arbitragem como Método de Solução de Conflitos dos Tratados contra a Dupla Tributação. In: Marcus Lívio Gomes; Luís Eduardo Schoueri. (Org.). A Tributação Internacional na Era Pós-BEPS: soluções globais e peculiaridades de países em desenvolvimento. 1ed.Rio de Janeiro: Editora Lumen Juris, 2016, v. 3, p. 183-210.
Personal
He is a professor at the Post-Graduate Course in Tax Law at the Getúlio Vargas Foundation of Rio de Janeiro (FGV Rio) and a member of the Brazilian Association of Financial Law (ABDF). His professional performance is ranked in various guides, such as Chambers Global and Latin America, and Análise Editorial. Lessa has published several books and papers on tax law and tax-related topics. He is regularly invited to teach at the LL.M in Tax Law by Pontifícia Universidade Católica of Minas Gerais (PUC-Minas) and IBMEC. He is also a member of the Taxpayers Defence Commission of the Rio de Janeiro State Bar Association (OAB/RJ).
Chambers Review
Brazil: Contentious
Donovan Massa Lessa is active advising clients on disputes involving a range of tax matters, including goodwill amortisation and corporate income tax.
Brazil: Regions
Partner Donovan Mazza Lessa demonstrated a high level of involvement in the Rio de Janeiro tax law scene, mainly focusing on dispute mandates, including judicial and administrative matters.
Strengths
Provided by Chambers
"Professor Lessa and his team work with extreme technique and high assertiveness in the processes they conduct. The work is high-quality and our experience is extremely positive."
"Incredibly strong tax lawyer and litigator with strategic thinking for the most difficult cases."
"He's a great tax lawyer in both administrative and judicial proceedings, sharing with us many insights about tax disputes and precedents under judgment by the Supreme Court."
"He is very knowledgeable about the law and one of the few practitioners in the region who understands about tax offsetting."
"He has technical knowledge and is a pleasant lawyer to deal with. He is very close to the client."
"Professor Lessa and his team work with extreme technique and high assertiveness in the processes they conduct. The work is high-quality and our experience is extremely positive."
"Incredibly strong tax lawyer and litigator with strategic thinking for the most difficult cases."
"He's a great tax lawyer in both administrative and judicial proceedings, sharing with us many insights about tax disputes and precedents under judgment by the Supreme Court."
"He is very knowledgeable about the law and one of the few practitioners in the region who understands about tax offsetting."
"He has technical knowledge and is a pleasant lawyer to deal with. He is very close to the client."