Mariana Rapoula
Of counsel
mariana.rapoula@lobocarmona.com
Tax Consultant, specialized in Indirect Taxation. Graduated in Law from the Faculty of Law at the University of Lisbon. Holds a postgraduate degree in Customs Law and a Master’s degree in Tax Law from the Portuguese Catholic University.
Former senior consultant at PwC Portugal, with extensive experience advising clients and managing projects across various sectors, including energy, tobacco, alcoholic beverages, retail, and the financial sector. Specialized in VAT, excise duties, and customs taxation. Recently, she has been participating in several tax policy reforms in Portuguese-speaking African countries.
Certified Trainer and author of articles on indirect taxes (VAT, customs, and excises) in both national and international professional journals and periodicals.
Guest Speaker on VAT and Energy Taxation in the Advanced Legal Education programs at the Portuguese Catholic University.
Former senior consultant at PwC Portugal, with extensive experience advising clients and managing projects across various sectors, including energy, tobacco, alcoholic beverages, retail, and the financial sector. Specialized in VAT, excise duties, and customs taxation. Recently, she has been participating in several tax policy reforms in Portuguese-speaking African countries.
Certified Trainer and author of articles on indirect taxes (VAT, customs, and excises) in both national and international professional journals and periodicals.
Guest Speaker on VAT and Energy Taxation in the Advanced Legal Education programs at the Portuguese Catholic University.
Publications
- “Tributos Saudáveis - Diálogo entre direito, saúde e economia”, in Thomson Reuters Brasil - Revista dos Tribunais – (Healthy Taxes - Dialogue between law, health and economics) – co-authored
- “Em que medida pode o IVA contribuir para uma solução concertada de tributação de Robots?”, in Sérgio Vasques (ed.), Cadernos IVA 2023, Almedina (Em que medida pode o IVA contribuir para uma solução integrada de tributação de robôs?)
- “O IVA como instrumento de tributação ambiental: Um argumento (arriscado) de política ambiental fiscal?”, in Sérgio Vasques (ed.), Cadernos IVA 2022, Almedina (VAT as a tool of environmental taxation)
- “Case C-513/20 (Termas Sulfurosas de Alcafache): Thermal Treatments, Registration Fees and Medical Services”, in Wolters Kluwer | H&I 2022/Vol. 4 – co-authored
- “As Regras de Origem e o Mecanismo de Acumulação no Direito Aduaneiro”, in Tânia Carvalhais Pereira (ed.), Direito Aduaneiro – Coletânea de textos (The Rules of Origin and the Cumulation Mechanism in Customs Law)
- “Rádio Popular. Dedução do IVA. Garantias prolongadas de eletrodomésticos e outro equipamento informático e de telecomunicações”, in Wolters Kluwer | H&I 2021/594 – co-authored
- “IVA e Social Influencers”, in Sérgio Vasques (ed.), Cadernos IVA 2021, Almedina (VAT and social influencers) – co-authored
- “A Dedução do IVA na Esfera das Sucursais com Limitações no Direito à Dedução”, Cadernos IVA 2019, Almedina (The Deduction of VAT of Branches with Limitations on the Right to Deduction) – co-authored
Looking for the next big thing!
As a good old army, we’re always open to welcome some new rookies to join our ranks. Only ferocious souls need apply.
Email us at info@lobocarmona.com with your CV and LinkedIn.