Related News

Partner of the Demarest’s Tax area, Marcelo Salles Annunziata holds a Master’s degree in Tax Law from USP and a specialization in Civil Procedural Law from PUC-SP. He is the author of several academic studies published in some of the most highly regarded journals in the country including some of the most important media vehicles. Marcelo is a professor of Tax Law in preparatory courses for public examinations and has lectured frequently on the most important topics in the area. With a practice focused mainly on judicial litigation, he has been cited for many years as a “leading lawyer in his field” by Chambers, Leaders League, Latin Lawyer 250, International Tax Review, and more recently by Legal 500, Who’s Who Legal and Analysis 500.


Advised several companies in recent years in complex Tax litigation cases involving the largest disputes of this kind in the country, including for arguments such as the exclusion of ICMS in the calculation basis of PIS and COFINS (for companies such as Goodyear, Reckitt, Amcor Packaging, Givaudan, Magna , Procomp etc.)

– Advised Rockwell regarding discussions on the argument of COFINS – 1% increase in imports

– Advised Visteon Sistemas Automotivos in discussions about credit of IPI for compensation with other federal taxes

– Advised Chevron Oronite in a significant legal dispute for the cancellation of a PIS debt

– Advised Telefônica in relation to the adhesion to a special installment payment program of the Federal Government


Master in Tax Law by the University of São Paulo (USP), São Paulo, Brazil (2002)

Specialization in Civil Procedural Law by the Pontifical Catholic University of São Paulo (PUC-SP), São Paulo, Brazil (1998)

Bachelor of Laws by the University of São Paulo (USP), São Paulo, Brazil (1994)


Member of the Institute of Tax Research (IPT)

Member of the Institute of Fiscal Policy (IPF)


Author of the article “Agenda Tributária de 2019” [“Tax Agenda of 2019”], O Estado de São Paulo, March 2019.

Author of the article “Agravo em Recurso Especial e a nova jurisprudência defensiva do STJ” [“Injunction in Special Appeal and the new case law of the STJ”], Portal JOTA, March 2019.

Author of the article “Fiança e Seguro Garantia: abrangência atual, aspectos em comum e diferenças” [“Surety Bond and Insurance Bond: current scope, common aspects and differences”], in Garantias Judiciais no Processo Tributário [Judicial Guarantees in Tax Proceedings], Editora Blucher, 2018.

Author of the article “Custo Ilegal nas Importações” [“Illegal Costs on Imports”], O Estado de São Paulo, March 2018.

Author of the article “Execução Fiscal” [“Fiscal Execution”], portal JOTA, December 2017.

Author of the article “Substituição do Depósito em Dinheiro por Seguro Garantia” [“Replacement of the Cash Deposit with Insurance Bond”], portal JOTA, May 2017.

Author of the article “Multa isolada em compensação tributária – ilegitimidade dos lançamentos prematuros efetuados pela Receita Federal do Brasil” [“Isolated fines in tax offset – illegality of the premature assessments made by the Federal Revenue Office”], Migalhas, March 2017.

Author of the article “Novo CPC: decisões polêmicas contra a Fazenda Pública” [“New CPC: controversial decisions against the Public Treasury”], portal JOTA, March 2017.

Author of the article “Reflexos da compensação de estimativas de IR e CSLL na apuração de saldo negativo” [“Impacts of the offsetting of IR and CSLL estimates in the determination of negative balance”], O Estado de S. Paulo, February 2017.

Author of the article “Denúncia espontânea na compensação tributária” [“Voluntary disclosure in tax offsetting”], Valor Econômico, September 2016.


Portuguese, English and Spanish