Gustavo Miguez de Mello


Gustavo Miguez de Mello graduated in Law from the Universidade do Estado do Rio de Janeiro in 1963.

In the 5th year of his course, Miguez won a contest among law, economics and accounting students from all over Brazil, judged by the Brazilian Association of Financial Law and had his article published in the book “Empréstimos Compulsórios” (Compulsory Loans), alongside conferences given by already renowned lawyers. His thesis prevailed and was followed by the Constituent Legislator, who gave the collection of compulsory loans the treatment of a tax.

In 1966 he wrote the introduction to “A Guide To Income Tax Law of Brazil”, published by Interamerican Tax Research, NY.

In 1968 he published in the Cahier de Droit Fiscal International – Studies on International Fiscal Law, a study on territorial competence regarding inheritance and property taxes, representing Brazil in that publication.

Between 1968 and 1969, he attended the International Tax Program at Harvard Law School.

In 1991, Miguez founded Miguez de Mello Advogados. Over 30 years of great achievements and memorable partnerships.

Leading the MMA team, Miguez has been acting successfully before the Federal Supreme Court in several direct actions of unconstitutionality.

Miguez received from the Brazilian Academy of Tax Law the Rubens Gomes de Sousa Award as the 2004 Tax Personality of the Year.

Miguez also received the Distinguished Personality of the Year 2010 from the International Association of Insurance Law – AIDA Brazil.

Miguez is the only lawyer in Brazil to have received both the above mentioned awards in Tax Law and Insurance Law.

His work at the Federal Supreme Court resulted in the Binding Precedent No. 32, which states that ICMS tax is not levied on the disposal of salvage loss by insurers, and at the Superior Court of Justice in the revocation of Precedent No. 152 on the matter contrary to taxpayers.

Throughout his career, he has published almost yearly studies on Tax Law, in publications such as Cahier de Droit Fiscal International – Studies on International Fiscal Law and, mainly, the Cadernos de Pesquisas Tributárias (Tax Research Notebooks), published by the Centro de Estudos de Extensão Universitária and Editora Resenha Tributária, in addition to other publications.


– Vice-President of the Brazilian Association of Financial Law.
– Member and Patron of Chair No. 20 of the Brazilian Academy of Tax Law.
– Former Professor of Tax Law and Financial Law at the Federal University of Rio de Janeiro.
– Member of the Brazilian Bar Association, Rio de Janeiro, São Paulo and Espírito Santo States.
– Member of the Institute of Brazilian Attorneys.
– Member of the International Fiscal Association.
– Vice-President Director of the Union of Catholic Jurists of Rio de Janeiro.


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