Leonardo Martins

Leonardo Martins

Partner

+55 21 3572-3004
Area of practice
Tax / Aviation and shipping / Litigation, arbitration and dispute resolution / Social security / Chemicals and petrochemicals / Energy / Mining / Oil and gas / Pension funds

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.

Associations

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).

Education

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

Recent publications

What kind of offset may be argued in motions to stay tax foreclosures? The STJ will need to revisit this topic to eliminate uncertainties
More than a decade after the decision granted by the First Section of the Superior Court of...[+]
TRF-2 sets aside penalty of forfeiture in case of detour during customs transit
The penalty of forfeiture of property is one of the most severe and extreme penalties contained...[+]
The illegal prohibition on the deductibility of extraordinary contributions to cover deficits of supplementary pension entities
Supplementary pension entities are created with the purpose of managing financial assets of...[+]
Rio de Janeiro State dismisses payment of charge to rectify the Digital Tax Bookkeeping (EFD)
The State of Rio de Janeiro Finance Department (Sefaz-RJ) enacted the Resolution Sefaz No....[+]
Executive Branch of Rio de Janeiro regulates the special program for the payment of tax debts and fines of the state accounting office
The tax amnesty enacted by the Rio de Janeiro State was just regulated through Decree 46.453/2018,...[+]
State of Rio de Janeiro institutes a new special program for the payment of tax debts and fines of the state accounting office
The Government of the State of Rio de Janeiro has enacted a new special program for the payment...[+]