Marcelo Fortes


+ 55 11 3150-7473
Area of practice

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 Latin Lawyer National, 2020 edition, in Tax.

Recognized in Tax: Litigation by Chambers Latin America, 2019 edition.
Recognizes by Lacca Approved in Tax, edition 2019.
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).
Recognizes by Latin Lawyer 250 and The Legal 500 in Tax, both 2017 edition.




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).

Recent publications

Since Constitutional Amendment no. 45/2004 (EC 45/2004) introduced the institute of general...[+]
On February 12, the Superior Court of Justice (STJ) initiated a ruling that may have important...[+]
One issue that is the subject of frequent debate in the administrative courts with jurisdiction...[+]
May costly tax benefits be canceled at any time and with retroactive effect? A remarkable case...[+]
Supreme Court modifies its understanding regarding the tax substitution regime The Full Court...[+]
Supreme Court modifies its understanding regarding the tax substitution regime The Full Court...[+]
Law 13,169/2015: increasing of CSLL rate It was published in the Oficial Gazette, on Thursday,...[+]