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Marcos Maia

Marcos Maia


Partner responsible for the indirect tax litigation and tax consultancy areas at Maneira Advogados. He is a guest professor at the Postgraduate Course in Tax Law at Fundação Getúlio Vargas do Rio de Janeiro (FGV Rio), at the Brazilian Institute of Capital Markets (IBMEC Rio) and at the University of Amsterdam (UvA). Member of the Brazilian Association of Financial Law (ABDF). Member of the Special Committee on Normative and Judicial Tax Affairs of the OAB/RJ. Member of the OAB/RJ Special Customs Law Commission. Author of several articles published in books and magazines with national circulation



Education


  • Graduate in Law from the Federal University of Rio de Janeiro (UFRJ)
  • Postgraduate degree in Financial and Tax Law from Universidade Federal Fluminense (UFF)
  • Master in Law from Cândido Mendes University (UCAM
  • Doctorate in Tax Law at the Complutense University of Madrid

Acknowledgments


Acknowledgments
Acknowledgments

Relevant Publications


  • MAIA, M. C. P. ; SANTOS, G. M. D. . OVERCOMING THE CLASSIC DICHOTOMY BETWEEN THE OBLIGATION TO GIVE AND TO MAKE FOR THE PURPOSES OF ISS INCIDENCE? ANALYSIS OF THE ADI 3142 JUDGMENT AND ITS IMPLICATIONS. PJT Magazine, p. 1- 20, 31 Dec. 2021.
  • MAIA, M. C. P; WAY, E. . An analysis of the incidence of ISS on services performed on maritime platforms. In: Saul Tourinho Neto; Eduardo Lourenço Gregório Júnior. (Org.). The Citizen Constitution and Tax Law - Studies in Homage to Minister Carlos Ayres Britto. 1st edition.Minas Gerais: Editora Forum, 2019, v. , p. 179-195.
  • MAIA, M. C. P. Telecommunications. In: Sergio Guerra; Joaquim Falcão; Rafael Almeida. (Org.). Sectoral Taxation.1ed.Rio de Janeiro: Editora FGV, 2018, v. 2, p. 13-134.
  • MAIA, M. C. P.. The res judicata within the scope of the collective writ of mandamus and art. 22 of Law No. 12,016/2009. DIALECTICAL JOURNAL OF PROCESSUAL LAW, v. 148, p. 14-28, 2015.
  • MAIA, M. C. P. ; WAY, 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 hard tax cases – Studies in honor of Minister Luiz Fux. 1st edition.Porto Alegre: Livraria do Advogado, 2014, v. , p. 131-143.
  • MAIA, M. C. P.. The right to full maintenance of ICMS credits when the sales price of the merchandise is lower than the acquisition cost – criticism of the STF's position in RE No. 437.006/RJ. DIALECTICAL JOURNAL OF TAX LAW, v. 218, p. 7-17, 2013.

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