Marcelo Fortes


+55 11 3150-7473

He is a reference in tax disputes, being also frequently sough for legal assistance in tax constitutional matters. His work is held as strictly personal, strategical and decisive in the prevention and in the course of high complexity judicial and administrative disputes, in direct and indirect taxes of national and international clients. Has experience in taxation of commercial and corporate operations, working in the most diversified areas of knowledge, such as: food and beverage, electronics, mining, steelmaking, oil and gas, energy, paper and cellulose, pharmochemical, telecommunications, as well as in services and retail companies.


  • Brazilian Bar Association (SP, RJ, MG, BSB, RS, AM, BA)
  • International Bar Association (IBA).

Recent acknowledgments

  • Recognized by the Leaders League, 2020 edition, in Tax Litigation.
  • Recognized by Latin Lawyer National, 2020 edition, in Tax.
  • Recognized by Who's Who Legal, 2020 edition, in Corporate Tax.
  • Recognizes by Lacca Approved in Tax, editions 2019 and 2020.
  • Recognizes by Latin Lawyer 250 and The Legal 500 in Tax, 2020 edition.
  • Recognized in Tax: Litigation by Chambers Latin America, 2019 edition.
  • Chambers Global, 2017 and 2018 edition.
  • Classified by Análise Advocacia, 2016 edition, among the most admired attorneys by practice area in Tax Law (2nd place).


  • Universidade Federal de Pernambuco, Brazil (Bachelor of Laws, 1992).
  • Pontifícia Universidade Católica de São Paulo, Brazil (Master’s degree in State Law / Tax Law, 1998).

Other qualifications

  • Former Professor of the Lato Sensu Postgraduation Course of Tax Law of the Pontifícia Universidade Católica de São Paulo – COGEAE.
  • Former Professor of the Courses of Specialization in Tax Law sponsored by the Brazilian Institute of Tax Studies – IBET.
  • Former Professor of the Specialization Course in Tax Law of the Fundação Getulio Vargas (GVLaw).
  • Has performed the function of Judge in the State Tax Court of São Paulo (TIT, 2001/2005).
  • Author of the book “Repetição do Indébito”, published by the Max Limonad Publisher (1999) and co-author of the book "Curso de Especialização em Direito Tributário - Estudos Analíticos em Homenagem a Paulo de Barros Carvalho", published by the Forense Publisher (2004).

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