Lyvia Serpa

Lyvia Serpa

Lawyer

Lyvia Serpa has over 15 years of experience in tax law, working in tax consulting and litigation.

His career includes technical liaison with authorities, monitoring inspections, preparing opinions, oral arguments, and organizing teamwork, always reconciling material and procedural aspects of tax law.

Lyvia holds a PhD in Law from UERJ, with relevant academic output and participation as a speaker at events, contributing to a solid and up-to-date perspective on the impacts of Tax Reform and other relevant tax issues.

Training

  • PhD in Law, Rio de Janeiro State University (UERJ), focusing on Public Finance, Taxation, and Development. Advisor: Sérgio André Rocha (2023).

  • Master's degree in Law, Rio de Janeiro State University (UERJ), focusing on Public Finance, Taxation, and Development. Advisor: Luís Cesar Souza de Queiroz (2016).

  • Postgraduate degree (lato sensu) in Financial and Tax Law, Fluminense Federal University (UFF) (2009).

  • Bachelor of Laws, Fluminense Federal University (UFF) (2007).

Languages

  • Portuguese and English

Experience

Acting as strategic tax advisor in highly complex cases, including, among others, the following:

  • Tax advisory and risk analysis related to a R$ 601 million investment in a leading company in the tire solutions sector, carried out through a foreign fund.

  • Risk analyses related to acquisitions conducted by a market leader in the comprehensive nephrology care sector.

  • Litigation involving approximately R$ 90 million, relating to the collection of ICMS-DIFAL (state value-added tax) from a retailer in the sporting goods segment.

  • Legal dispute involving approximately R$ 80 million, relating to the collection of Export Tax on crude oil.

  • Legal dispute involving approximately R$ 75 million, related to the amortization of goodwill.

  • Litigation involving the collection of state ICMS tax in the approximate amount of R$ 70 million against a company in the catering sector.

  • Legal dispute involving the requirement to contribute to the Temporary Budget Fund (FOT), corresponding to a rate of 10%, calculated on the difference between the amount of tax assessed with and without the application of tax benefits granted to vehicle manufacturers in the State of Rio de Janeiro.

  • Litigation involving approximately R$ 50 million, relating to the refund (recovery) of ICMS tax unduly paid on the importation of goods used in the oil and gas industry.

  • Legal dispute involving approximately R$ 25 million, related to credits arising from Theme 69 of the Federal Supreme Court.

  • Judicial and administrative litigation involving approximately R$ 100 million, relating to disputes over tax immunity for higher education institutions in the State of Rio de Janeiro.

  • Administrative litigation involving approximately R$ 1.3 billion, relating to the collection of federal social contributions (PIS and COFINS) against a company in the telecommunications sector.

Articles & Publications

  •  “Theme 1273/STJ: the end of writs of mandamus in tax matters?”, article published on the JOTA website on September 1, 2025.

  • “Tax principles set forth in Article 145, § 3, of the Federal Constitution,” in Female Voices in Tax Reform (2024).

  • “Recent developments regarding the non-levy of ICMS on transfers between establishments belonging to the same taxpayer: ADC 49, ICMS Agreement No. 178/2023, and Supplementary Bill No. 116/2023,” in ICMS and Agribusiness – Book in honor of Professor Fábio Calcini (2024).

  • “Ricardo Lobo Torres’ contributions to the ICMS taxable event,” in Financial and Tax Law in the Work of Ricardo Lobo Torres (2020).

  • “The Federal Supreme Court and the concept of taxable services for ISSQN purposes,” in Tax Law Topics in honor of Gilberto de Ulhôa Canto (2020).

  • “Conflicts of jurisdiction between states and municipalities and transactions involving the transfer and/or licensing of software use,” in Taxation of the Digital Economy (2019).

  • Tax Cooperation in Tax Law: a model for preventing conflicts between tax authorities and taxpayers (2017).

  • ICMS exemption resulting from incentives not approved by CONFAZ versus taxpayer legal certainty, in Taxation & Telecommunications (2016).

  • “The impacts of taxation in the oil and gas sector on the competitiveness of local suppliers compared to foreign suppliers,” in Taxation in the Oil and Natural Gas Industry (2016).