Mariana Rapoula

Of counsel

Holds a Law degree from the Faculty of Law of the University of Lisbon, a Master’s degree in Tax Law, and a Postgraduate degree in Customs Law, both from the Faculty of Law of the Portuguese Catholic University.

Tax specialist with over ten years of experience, with a particular focus on indirect taxation (VAT and excise duties), customs law, and tax frameworks applicable to regulated and emerging sectors.

Previously a member of the Indirect Tax team at PwC Portugal, where she advised national and international clients across the energy, tobacco, petroleum products, alcoholic beverages, retail, and financial services sectors, providing support on VAT and excise matters, customs regimes, tax incentives, audits, and tax litigation.

She is currently involved in national and international projects on tax reform, public finance, and public policy, including technical assistance to governments and public authorities in Africa and Europe, within initiatives supported by international organisations and European institutions.

Mariana is the Portuguese Correspondent for Environmental and Green Taxation at the IBFD (International Bureau of Fiscal Documentation), contributing with research, technical analysis, and publications on environmental taxation, green policies, and EU-level sustainable tax trends.

She is also a Visiting Lecturer and Guest Speaker in VAT, energy taxation, and indirect taxation in advanced executive education programmes at the Portuguese Catholic University, and the author of several technical and academic publications in national and international journals, as well as a regular contributor to strategic reflection projects on taxation, the digital economy, and sustainability.

Publications

“IVA sem Tabus: A Economia Digital a Nu no OnlyFans”, in Sérgio Vasques (ed.), Cadernos IVA 2025, Almedina (VAT Without Taboos: The Digital Economy Laid Bare on OnlyFans)
“Trumped by Tariffs?”, White Files, An irregular project from Católica Tax, 2025
“IVA no Metaverso”, in Sérgio Vasques (ed.), Cadernos IVA 2024, Almedina (VAT and the Metaverse)
“Tributos Saudáveis - Diálogo entre direito, saúde e economia”, in Thomson Reuters Brasil - Revista dos Tribunais - em co-autoria (Healthy Taxes - Dialogue between law, health and economics)
“Em que medida pode o IVA contribuir para uma solução concertada de tributação de Robots?”, in Sérgio Vasques (ed.), Cadernos IVA 2023, Almedina (To what extent can VAT contribute to na integrated solution for taxing robots?)
“O IVA como instrumento de tributação ambiental: Um argumento (arriscado) de política ambiental fiscal?”, in Sérgio Vasques (ed.), Cadernos IVA 2022, Almedina (VAT as an 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 - em co-autoria
“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. VAT deduction. Extended warranties on household electrical appliances and other computer and telecommunications equipment”, in Wolters Kluwer | H&I 2021/594 - em co-autoria
“IVA e Social Influencers”, in Sérgio Vasques (ed.), Cadernos IVA 2021, Almedina - em co-autoria (VAT and social influencers)
“A Dedução do IVA na Esfera das Sucursais com Limitações no Direito à Dedução”, Cadernos IVA 2019, Almedina - em co-autoria (The Deduction of VAT of Branches with Limitations on the Right to Deduction)

Looking for the next big thing!

Like any seasoned combat force, we’re always looking for new rookies to join our ranks. Only the most ferocious souls need apply.

Email us at info@lobocarmona.com with your CV and LinkedIn.