Airton Feitosa

Highlights

• Judging counselor at the Administrative Tax Court of the Fortaleza/CE Finance Department (SEFIN – CAT) and at the Administrative Tax Court of the Ceará State Finance Department (SEFAZ/CE – CONAT), with experience in the administrative adjudication of state and municipal tax disputes.
• Author of the article “Regime Não Cumulativo das Contribuições – Principais Aspectos Controvertidos quanto ao Conceito de Insumo para Fins de Creditamento da Atividade Comercial,” published in Revista Direito Tributário Atual, no. 44 (São Paulo: IBDT, 2020). The article was selected by the Brazilian Supreme Federal Court (STF) as a relevant reference for the ruling on Theme No. 756 (application of the non-cumulativity principle to the PIS and COFINS contributions).
• Author of the article “Digitalización de la economía y la Administración Tributaria. Nuevas vías de la responsabilidad tributaria: el caso de los ‘marketplaces’ en el ordenamiento tributario brasileño,” published in Revista Quincena Fiscal, no. 20 (2022) (Spain: Thomson Reuters Aranzadi).
• Author of the article “EL IEPS Y LA PROPUESTA DE REFORMA: CONTROVERSIAS Y MODELOS DE TRIBUTACIÓN,” published in the book “Impuesto a las bebidas azucaradas ¿La Regulación actual del IEPS es eficiente, coherente y cumple su fin extrafiscal?” (August 19, 2025), which brought together specialists from several countries and engaged with the ongoing discussions in Mexico’s Chamber of Deputies on the reform of the IEPS (Mexico’s excise tax).
• Author of the article “Transparência Fiscal Internacional e as Trocas Automáticas de Informação: o FATCA e o CRS,” published in the book “Estudos de Tributação Internacional, Vol. 3, 2019” (Editora Lumen Juris).