Marcos Maia

Ranked in 1 Practice Areas

Up and Coming

Tax: Litigation

Brazil

1 Years Ranked

About

Provided by Marcos Maia

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.