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Márcio Severo Marques, born in Recife, PE. Academic background: School of Law at the Pontifícia Universidade Católica de São Paulo. Master in Tax Law and PhD in Administrative Law at the School of Law at the Pontifícia Universidade Católica de São Paulo. Assistant Professor for the LLB Graduation Course at the School of Law at the Pontifícia Universidade Católica de São Paulo. Professor for graduate/specialization programs at the Instituto Brasileiro de Estudos Tributários (IBET) and COGEAE/PUC. Author of the book “Classificação Constitucional dos Tributos” and several articles published on specialized law journals. Affiliations: Ordem dos Advogados do Brasil and Associação dos Advogados de São Paulo. Works in the fields of Civil, Administrative, Tax, and Constitutional Law. Foreign language: English.

marcio.marques@limalaw.com.br