Our Team

Humberto Marini
“Organizational culture is key in any society because it reflects the complex of values, principles and behaviors that define the way in which business is conducted. Here we value respect, ethics, meritocracy, diversity, appreciation and client satisfaction, among other things. Those are CMA principles with which I fully identify and in which I fully believe.”

Humberto Marini


Legal Practice Areas



Rio Janeiro

+55 (21) 3262 3000

Humberto has an extensive practice in tax consulting and tax litigation, experienced in the Judicial and Administrative Courts. His work includes responsibility for many substantial cases in state and federal courts, including the Higher Courts in Brazil: Brazilian Taxpayers Council, Superior Tribunal of Justice, and Federal Supreme Court. 


Represented clients in legal transactions with tax authorities regarding tax matters.  Humberto has significant experience in VAT/indirect and direct tax matters, as well as in state and municipal taxes, social security, M&A, customs duties, and excise taxes. Represented major companies in tax lawsuits, administrative procedures, and consultations at the government tax departments in Brazil.


Among his clients are Brazilian and international companies in industry sectors, such as consumer goods, energy, infrastructure, financial and banking services, mining, hospitality and leisure, retail, industrial goods and services, life sciences and real estate.


He has been assisting Oil & Gas clients for more than 25 years in the tax litigation, representing companies in tax assessments and lawsuits regarding issues related to the industry.


Represented clients in legal transactions with tax authorities regarding tax matters.




  • Chambers Brazil Regions – Recognized in Tax: 2022, 2023
  • Best Lawyers: Recognized in Tax: 2020 – 2023.
  • The Legal 500, Latin America – Mentioned in Tax: 2016 – 2023
  • Latin Lawyer 250, Brazil – Mentioned in Tax: 2020 – 2024
  • Recognized by “Análise Advocacia 500” as one of the most admired lawyers in Brazil in Tax: 2014 – 2016



Professional Memberships

Brazilian Bar Association (OAB)

  • Rio de Janeiro
  • São Paulo
  • Minas Gerais
  • Bahia
  • Pernambuco
  • Distrito Federal




  • Getulio Vargas School of Business, Rio de Janeiro, Tax Specialization, 2003
  • Pontifical Catholic University of Rio de Janeiro, B.A., 2001



• Portuguese
• English
• Italian