Marluzi Andrea Costa Barros

Tax and Tax Planning

• Master of Laws (LL.M.) in Business Law from Fundação Getúlio Vargas (FGV)
• Graduated from the Catholic University of Salvador (UCSAL)
• Specialization in Tax Law at the Pontifical Catholic University of São Paulo (PUC/SP)
• Specialization in Contract Law at the University Extension Center of São Paulo (CEU)
• Languages: Portuguese and English

 

• Member of the Brazilian Bar Association
• Elected Council Member of the Bahia Bar Association for the 2025–2027 term

Over 20 years of experience in Tax Law, with a focus on tax litigation, both administrative and judicial. Throughout her career, Marluzi has led complex defenses in highly relevant cases and developed effective risk mitigation strategies for clients of various sizes and sectors.

She is currently part of the coordination of the tax sector for the firm’s offices in the Northeast of Brazil, managing teams, improving internal procedures, and ensuring consistent results aligned with clients’ objectives.

She holds a Master of Laws (LL.M.) in Business Law from Fundação Getulio Vargas and is a specialist in Tax Law from the Pontifical Catholic University of São Paulo (PUC-SP). She was elected counselor of the Bahia Bar Association (OAB) for the 2025–2027 term.

In recent years, she has been recognized in several prominent legal rankings, such as The Legal 500, Leaders League, Chambers Global, and Análise Advocacia Mulher, reinforcing her authority and excellence in the tax law field.

• Finalist at the Latin American Lawyer Woman Awards 2025
• Recognized by LL250 – Tax (2025, 2024)
• Recognized by LACCA Approved – Tax (2025, 2024)
• Elected by Leaders League (Transactions & Deals) – Recommended in Tax Litigation (2025, 2024)
• Elected by Leaders League (Transactions & Deals) – Recommended in Tax Law: Northeast (2025, 2024)
• Elected by Leaders League (Dispute Resolution) – Highly Recommended in Dispute Resolution: Northeast (2025, 2024)
• Recognized by Leaders League – Mentioned in Tax Litigation (2023)
• Recognized by Leaders League – Mentioned in Tax Law: Northeast (2023)
• Elected by The Legal 500 – in Tax Advisory (2025, 2024)
• Elected by The Legal 500 – in Leading Firms – Salvador (2025)
• Elected by The Legal 500 – in City Focus: Salvador (2024)
• Recognized by The Legal 500 – Mentioned in Tax Advisory (2023)
• Recognized by The Legal 500 – Mentioned in City Focus: Salvador (2023)
• Elected by Análise Advocacia Mulher – UF / Bahia (2025)
• Elected by Análise Advocacia Mulher – Tax (2024)
• Elected by Análise Advocacia Mulher – Civil (2025)
• Elected by Análise Advocacia Mulher – Economic / Electronics Sector (2025)
• Recognized by Análise Advocacia – Bahia (2023/2024)

 

BARROS, Marluzi. Who Will Foot the Bill for Tax Reform? Valor Econômico, São Paulo, June 23, 2023, Legislation and Taxes.
PIMENTEL, Sílvia. Tax Authority Authorizes Cofins Credits on Outsourcing. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, November 22, 2017.
IGNÁCIO, Laura. PGFN Investigates Irregular Dissolution of Companies. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, September 21, 2017.
AGUIAR, Adriana. Tax Authority Clarifies Cide Incidence. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, March 11, 2016.
IGNÁCIO, Laura. Tax Authority Clarifies Siscoserv Registration. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, December 1, 2015.
OLIVON, Beatriz. STJ Rules on Taxation of Cash Shortage Surcharge. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, September 25, 2015.
IGNÁCIO, Laura. Tax Authority Publishes Rule on Penalty Calculation for Undue Credits. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, July 13, 2015.
OLIVON, Beatriz. Federal Revenue Bars Use of PIS and Cofins Credits. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, August 7, 2014.
IGNÁCIO, Laura. Cooperative Exempt from Digital Bookkeeping. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, January 10, 2014.
IGNÁCIO, Laura. Daily Tax Briefing: Tax Authority Clarifies ECD Requirements for Cooperatives. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, January 9, 2014.
IGNÁCIO, Laura. Provisional Measure Changes Rules for Alcohol and Consortia. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, December 30, 2013.
Importers Must Pay Additional Cofins. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, July 15, 2013.
IGNÁCIO, Laura. Daily Tax Briefing: Tax Authority Maintains Cofins‑Import Surcharge. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, July 12, 2013.
Zero IOF Rate. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, June 18, 2013.
IGNÁCIO, Laura. Daily Tax Briefing: Zero IOF May Apply to Companies under the PSI. Comments by Marluzi Costa Barros. Valor Econômico, São Paulo, June 17, 2013.