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Eduardo Maneira

Eduardo Maneira

Founding Partner


Founding partner of Maneira Advogados, has more than 35 years of experience in the tax area, both consultancy and litigation. He is a professor of Tax Law at the National Faculty of Law at UFRJ and author of a book, several articles and co-authored books. Member of the IAB – Brazilian Lawyers Institute and the IASP – São Paulo Lawyers Institute. Director of ABDF - Brazilian Association of Financial Law. Tax law coordinator at ESA (Escola Superior da Advocacia) Nacional. Former President of the Special Tax Law Commission of the National OAB. Founder and former president of ABRADT – Brazilian Association of Tax Law. Former counselor at OAB/MG, former counselor at OAB/RJ.



Education


  • Graduate in Law from the Federal University of Minas Gerais (UFMG)
  • Specialization in Business Law from Fundação Dom Cabral
  • Master's degree in Constitutional Law from the Federal University of Minas Gerais (UFMG)
  • Doctorate in Tax Law from the Federal University of Minas Gerais (UFMG)

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Relevant Publications


  • PEREIRA, Luiz Cláudio Cardona (coordination). Corporate taxation reform: a vision for Brazilian business. São Paulo: Livraria Almedina, 2021. 474. Co-authored by Eduardo Maneira.
  • LEAL, Saul Tourinho et al. The citizen constitution and tax law: studies in honor of Minister Carlos Ayres Britto. Belo Horizonte: Fórum, 2020. 508 p., 24. Co-authorship: Dr. Eduardo Maneira, Dr. Donovan Mazza Lessa, Dr. Marcos Maia, Dr. Eduardo Lourenço.
  • MANEIRA, E.. Fiscal War, Federalism and Tax Reform. In: Carlos Alexandre de Azevedo Campos; Gustavo da Gama Vital de Oliveira; Marco Antonio Ferreira Macedo. (Org.). Fundamental Rights and Fiscal State: studies in honor of professor Ricardo Lobo Torres. 1st ed.Salvador: JusPODIVM, 2019, v. Single, p. 509-522.
  • MANEIRA, E.. Judicial activism and its consequences in tax matters. In: Marcus Vinicius Furtado Coelho. (Org.). The Constitution between Law and Politics: The Future of Institutions.. 1st edition.RIO DE JANEIRO: GZ – OAB, 2018, v. 1, p. 649-665.
  • WAY, E.; RIBAS, P. . Inspection Procedure: Between Law and Abuse.. In: Alessandro Mendes Cardoso; Alexandre Alkmim Teixeira; Luiz Henrique Nery Massara; Marcelo Hugo de Oliveira Campos; Paulo Honório de Castro Júnior.. (Org.). Tax Administrative Process. 1ed.Belo Horizonte: D’Plácido, 2018, v. 1, p. 445-453.
  • WAY, E.; GREGORIO JUNIOR, E. L. . The Limits of Tax Reform for Agribusiness: Export Immunity as a Guarantee of National Development.. In: Adolfo Sachsida; Erich Endrillo Santos Simas. (Org.). IPEA-OAB/DF Tax Reform. 1st edition.Rio de Janeiro: IPEA-OAB/DF, 2018, v. 1, p. 109-128.
  • WAY, E.; MAIA, M. C. P. . An Analysis of the ISS Incidence on Services Performed on Maritime Platforms. In: Gustavo Junqueira Carneiro Leão; Renata Alcione de Faria Villela de Araujo.. (Org.). Current Issues about Repetro.. 1st edition.Rio de Janeiro: Lumen Juris, 2018, v. 1, p. 99-119.
  • WAY, E.; Carlos Caputo. Should the Government create a tax on financial transactions? Yes While the ICMS does not come – Waiting for tax reform, CPMF is the best option.. Folha de São Paulo, São Paulo, p. A3 – A3, 01 Dec. 2018.
  • MANEIRA, E.. 30 Years of the Constitution: National Tax System. In: Carlos Lamachia; Antonio Oneildo Ferreira; Breno Dias de Paula. (Org.). 30 Years – Tax System in the Federal Constitution. 1st edition.Brasília: Federal Council of the OAB, 2018, v. 1, p. 30-36.
  • MANEIRA, E.. Brazil needs the return of the CPMF – Unpopularity does not take away the merits of the contribution.. Folha de São Paulo, National Edition, p. A3 – A3, 12 Sep. 2018.
  • MANEIRA, E.. Taxation of Rio’s oil and elections. Rio's oil taxation and this year's elections, Rio de Janeiro, p. 17 – 17, 06 Mar. 2018.
  • MANEIRA, E.. Starting point for tax reform. Legislation and Taxes – SP, Valor Econômico Newspaper, 25 Jan. 2018.
  • WAY, AND.. It is Constitutional the prev. legal differentiation of rates in relation to social security contributions levied on the payroll of financial institutions or entities legally equivalent to them after the issuance of Amendment Const. 20/1998.. In: Clèmerson Merlin Clève;Pedro Henrique Gallotti Kenicke.. (Org.). Legal theses of the superior courts – Constitutional Law II.. 1st edition.São Paulo: Rev. dos Tribunais., 2017, v. 1, p. 219-231.
  • WAY, E.; Donovan Mazza Lessa. Limits on the Application of the Principle of Contributory Capacity to Rates.. In: Francisco Schertel Ferreira Mendes; Rafael Araripe Carneiro;Tiago Conde Teixeira. (Org.). Contemporary Tax Law. 01ed.São Paulo: Revista dos Tribunais, 2016, v. 01, p. 194-230.
  • MANEIRA, E.. Brazilian Fiscal Federalism within the Constitutional scope. In: Cesar Cunha Campos – Gilmar Ferreira Mendes. (Org.). Fiscal Federalism Brazil – Germany. 01 edition: FGV Projetos, 2016, v. 04, p. 65-74.

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