Martinelli Advogados

ax | Administrative Tax Litigation | Customs Law

Partner

Qualified lawyer with a distinguished career focused on Tax and Customs Law, combining academic, judicial-administrative, and advisory experience. Partner at Martinelli Advogados, with a practice centred on administrative tax litigation, customs disputes, and strategic advisory matters involving complex tax controversies before Brazilian administrative courts and authorities.

Former Sitting Member of the Customs Panel of the Administrative Council of Tax Appeals (CARF), where she acted in the judgment of significant tax and customs disputes. Previously served as Member of the Administrative Council of Tax Appeals of the Municipality of Belo Horizonte/MG (CART) and as Member of the Taxpayers’ Council of the State of Minas Gerais (CCMG).

Professor of Tax and Customs Law in undergraduate, extension, and postgraduate programmes, with active participation in academic and institutional debates concerning Brazilian tax and customs regulation. Serves as Executive Officer of the 21st Century Customs Law Working Group at Fundação Getulio Vargas (NEF/FGV-SP).

Holds a Specialist Degree in Tax Law from Pontifical Catholic University of Campinas, a Master’s Degree in Medicine from São Paulo State University (UNESP/SP), and a PhD in Tax Law from Federal University of Minas Gerais.

English

Executive Officer of the 21st Century Customs Law Working Group, Fundação Getulio Vargas (NEF/FGV-SP). Former Sitting Member of the 3rd Judgment Section (Customs Panel), Administrative Council of Tax Appeals (CARF). Former Member of the Administrative Council of Tax Appeals of the Municipality of Belo Horizonte/MG (CART). Former Member of the Taxpayers’ Council of the State of Minas Gerais (CCMG).

PhD in Tax Law, Federal University of Minas Gerais (UFMG). Master’s Degree in Medicine, São Paulo State University (UNESP/SP). Specialist Degree in Tax Law, Pontifical Catholic University of Campinas (PUC Campinas).