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Marcelo Fortes

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Marcelo Fortes

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.

Recent acknowledgments

  • Chambers Latin America: Tax Litigation (2019)
  • Chambers Global: Tax (2017-2018)
  • The Legal 500: Tax (2017) 
  • Leaders League: Tax Litigation (2020-2021)
  • Latin Lawyer 250 : Tax (2020-2023)
  • Latin Lawyer National: Tax (2020)
  • LACCA Approved: Tax (2019-2023)
  • Análise Advocacia 500: Tax (2021)
  • Who's Who Legal: Corporate Tax (2020-2021)


  • 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)


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