Luís Machado


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Luís Machado

Luís Antônio Missel Machado is an attorney at law at Licks Attorneys since 2015 as of counsel. With over 20 years’ experience of handling tax controversy matters, Mr. Machado has a particular expertise in conducting tax planning for large companies while actively representing a wide variety of both judicial and administrative tax disputes, including criminal tax defense. Mr. Machado is a visiting professor of the MBA programs in Controllership and Finance, as well as Business Management, at FACCAT (Integrated Universities of Taquara), in Rio Grande do Sul. Between 2010-2011, he was the General Counsel of ISPhar – InterAmerican Society of Pharmacovigilance, based in Rio de Janeiro.

+ Languages
  • Portuguese
  • English
+ Practice Areas
  • Economic and Tax Law
  • Economic Criminal Law
  • Civil Procedure
+ Representative Cases
+ Professional Highlights
  • 2013 Digital crimes: the increasing complexity of social relations and new areas of state intervention 2013 (Revista Eletrônica do curso de Ciências Contábeis da FACCAT/RS).
  • Analysis of institutional models of economic regulation of oil exploration in the US, Brazil, Argentina, Venezuela and Saudi Arabia; Electronic Journal of Management, Education and Environmental Technology, v. 16, p. 3055-3067, 2013;
  • Theoretical aspects of eco-taxation (Revista Eletrônica do curso de Ciências Contábeis da FACCAT/RS), 2013;
  • The Brazilian constitutional law and the obligation of the ICMS tax rate to be set at 0% for the fulfillment of the fundamental right to health. In: FERREIRA, F. and V. Santos, W. Coast. (Org.). Law and medicine: health surveillance, consumer law and regulation of chemicalpharmaceutical practices. 1ed.Rio de Janeiro: Multifoco, 2011, v. 1, p. 53-63, 2011;
  • The mandatory minimum rate of VAT for medicines to be fixed at 0% for compliance with the fundamental right to health. Journal of Tax Studies, v. 71, p. 100-107, 2010;
  • Presumed IPI credit. Law No. 9.363 / 96. Illegality of changes to the calculation system for ADN/COSIT No. 13/98 and No. 64/03 Ordinance MF. Labor Summary, v. 6, p. 5-11, 2004;


+ Representative Experience
+ Affiliations
  • ‍Brazilian Bar Association – Rio Grande do Sul Section (OAB/RS); 
  • Brazilian Bar Association – Distrito Federal Section (OAB/DF).


+ Education
  • Special Student at Law PhD Program, Pontifical Catholic University – Rio Grande do Sul (PUC-RS), 2013;
  • LL.M in Economics, Vale do Rio dos Sinos University (UNISINOS), 2011;
  • Specialist in Tax Management, Vale do Rio dos Sinos University (UNISINOS), 2009;
  • Specialist in Tax Law, Vale do Rio dos Sinos University (UNISINOS), 2005;
  • Specialist in Civil Procedure, Vale do Rio dos Sinos University (UNISINOS), 2005;
  • LL.B, Vale do Rio dos Sinos University (UNISINOS), 1995.
+ Publications