Marcus Lívio is recognized as one of Brazil’s leading experts in Tax Law, Customs Law, and Tax Procedural Law.

With a distinguished international academic background, he holds a PhD and Master’s degree in Tax Law from the Complutense University of Madrid, Spain, and is currently a Visiting Researcher at the University of London (Institute of Advanced Legal Studies – IALS).

He has served as a Full Professor of Financial and Tax Law in both undergraduate and graduate programs at the Rio de Janeiro State University (UERJ) since 2013.

He coordinated the Diagnostic Report on Brazilian Tax Litigation, a pioneering initiative by the National Council of Justice (CNJ), during his tenure as Special Secretary for Programs and Projects under Chief Justice Luiz Fux.

He served as the Rapporteur of the Commission of Jurists for the Reform of Tax Procedure in the Federal Senate, chaired by Justice Regina Helena Costa, and created by Senator Rodrigo Pacheco, then President of the Federal Senate, and Minister Luiz Fux, then President of the Federal Supreme Court (STF).

He is a retired Federal Judge from the Federal Regional Court of the 2nd Region (TRF2), where he was also the Coordinator of the Tax Law Committee at the Federal Judicial School (EMARF). He previously served as Coordinator and Faculty Member of the Tax Law Committee at the Judicial School of the Rio de Janeiro State Court.

He is a member of the Brazilian Association of Financial Law (ABDF), the Latin American Institute of Tax Law (ILADT), and the International Fiscal Association (IFA).