Daniel Serra Lima

Partner of the tax area at Maneira Advogados, with more than 10 years of experience in tax consultancy and litigation. Professor of postgraduate courses in Tax Law, author of books, several articles and book chapters, both authored and co-authored. In addition, he works as a reviewer for the Revista de Direito Tributário Contemporâneo and is a member of the OAB/RJ Taxpayer Defense and Tax Policy Committee.

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Education

Graduate in Law from the Federal University of Rio de Janeiro (UFRJ)
Graduate in Accounting from Cândido Mendes University (UCAM)
Master’s in Tax Law from the University of São Paulo (USP)
Doctorate in Tax Law from the University of São Paulo (USP

Acknowledgments

Relevant Publications

LIMA, Daniel Serra. Contributory capacity: content and (in)effectiveness. São Paulo: IBDT, 2023. 288 p., 21 cm.
Article: “The Taxation of Robots as Protection for Jobs” in the collective work “Tax Studies on the Digital Economy” coordinated by BARRETO, Paulo Ayres. São Paulo: Noeses, 2021.
Article: “Standing clauses, federalism and proposals for unifying taxation on consumption” in the collective work “Taxation of Consumption” coordinated by Schoueri, Luis Eduardo. BARRETO, Paulo Ayres. MOREIRA, André Mendes. Belo Horizonte: Arraes Editores, 2021.
Publication of the book Definition, Interpretation and Evolution of Tax Jurisdiction Norms. São Paulo: Quartier Latin, 2018.
Co-authored article published in the Revista da Faculdade de Direito da UERJ Tributário nº 34 (December 2018) with the title “30 Years of the Constitution: National Tax System and the Necessary Reform in Consumption Taxation.”
LIMA, DANIEL SERRA. Definition, Interpretation and Evolution of Tax Jurisdiction Rules. 1st ed. São Paulo: Quartier Latin, 2018. v. 1. 260p.
MANEIRA, Eduardo; SANTIAGO, Igor Mauler (coordination); LIMA, Daniel Serra; FONSECA, Fernando Daniel de Moura (org.). Goodwill in tax and corporate law. São Paulo: Quartier Latin, 2015. 480 p., 23 cm.
Article published in the Revista Dialética de Direito Tributário nº 241 (publisher Dialética, October 2015), with the title “The Non-Cummulativeness of Pis/Cofins and the Discount of Credits on Financial Expenses”.
Co-authored article: “The Relationship between the Legal and Accounting Concepts of Goodwill Before and After the Reform of the Corporate Law: the problem of interdisciplinarity in tax law” in the collective work “Goodwill in Tax and Corporate Law: current issues” coordinated by MANEIRA, Eduardo; SANTIAGO, Igor Mauler. and organized by FONSECA, Fernando Daniel de Moura; SERRA LIMA, Daniel. São Paulo: Quartier Latin, 2015.
Co-authored article: “The Deadline for Tacit Approval of Compensations and the Possibility of Determining a New Credit Analysis” in the collective work “Tax Compensation at the Federal Level: practical issues” coordinated by MANEIRA, Eduardo; LOBATO, Valter de Souza. and organized by FONSECA, Fernando Daniel de Moura; SERRA LIMA, Daniel. São Paulo: Foco Fiscal, 2015.
Co-authored article: “The evolution of the concept of inputs for taking Pis/Cofins credits in Carf jurisprudence” in the collective work “Indirect Corporate Taxation” coordinated by MACEDO, Alberto; CASTRO, Leonardo Freitas de Moraes. São Paulo: Quartier Latin, 2016.
Co-authored article: “Intertextuality and Interdisciplinary in Tax Law” in the collective work “Tax Obligation and Legal Security” coordinated by SOUZA, Pedro Guilherme G. de; DANTAS, Rodrigo N. DUBOURCQ. São Paulo: Quartier Latin, 2016.
Co-authored article published in Revista Dialética de Direito Tributário nº 224 (publisher Dialética, April 2014) with the title “Sharing in profits and results: requirements for the non-incidence of social security contributions in the view of CARF.”
Co-authored article “The correct interpretation of Precedent 436 of the STJ and the Entry Regimes Provided for in the CTN”, published in Revista Dialética de Direito Tributário nº 209 (editor Dialética, February 2013).
Co-authored article “New perspectives on Expense Apportionment in light of the understanding of CARF and RFB”, published in Revista Dialética de Direito Tributário nº 211 (editor Dialética, April 2013).
Article “Resignation from the Administrative Sphere: history, requirements and mistakes in the application of the sole paragraph of art.38. of LEF”, published in the Revista Dialética de Direito Tributário nº 218 (editor Dialética, November 2013).
Co-authored article: “The exemption from capital gains for individuals established by the law of good and the undue restrictions created by IN SRF 599/2005”, published in Revista Dialética de Direito Tributário nº 206 (editor Dialética, November 2012).
Co-authored article “The declaration of unconstitutionality of ICMS tax benefits and the impossibility of retroactively demanding the tax from the rightful taxpayer”, published in the Revista de Direito Tributário e Finances Públicas nº 30 (publisher Magister, January/February 2012).
Article “Tax Jurisdiction and Constitutional Change”, published in the Journal of Tax Law and Public Finance nº 25 (publisher Magister, March/April 2011.