Leonardo Martins


+55 21 3572-3004

Martins has more than 20 years of legal experience, working mainly in tax litigation before administrative and legal judges, representing clients of different sectors, such as oil and gas, aviation, telecommunications, phonographic industry and metallurgy. Elected one of the most admired professionals in his area by publications as Latin Lawyer, ITR and Lacca Approved. He coordinates the tax team in Rio de Janeiro branch, being responsible, together with São Paulo members, for serving a great number of clients in the state.


Brazilian Bar Association
Member of the Special Commission for Tax Issues of Brazilian Bar Association/ Rio de Janeiro

Recent acknowledgments

Approved by LACCA association as a reference in tax law in Brazil (2018).
Recommended by ITR for tax litigation (2018).
Elected one of the most admired attorneys by Latin Lawyer-Lacca Approved (2018).


Universidade Cândido Mendes – Master of Tax Law (2003)
Universidade Santa Úrsula – Bachelor of Laws (1998)

Recent publications

Leonardo Martins e Matheus Caldas Cruz   With the enactment of Complementary Law...[+]
With the publication of Decree No. 47,332/20, Rio de Janeiro taxpayers can already apply for...[+]
In the midst of the serious coronavirus pandemic that is worsening the reality of the population...[+]
More than a decade after the decision granted by the First Section of the Superior Court of...[+]
The penalty of forfeiture of property is one of the most severe and extreme penalties contained...[+]
Supplementary pension entities are created with the purpose of managing financial assets of...[+]