(55 11) 4095-4702
LL.B from Pontifícia Universidade Católica de São Paulo - PUC/SP in 1989. LL.M and Ph.D. in Tax Law from Pontifícia Universidade Católica de São Paulo - PUC/SP.
Specialization Degree in Constitutional Tax Law from the Brazilian Institute of Tax Law - IBDT/USP. Specialization Degree in Tax Law from Centro de Extensão Universitária - CEU. LL.M in Contract Law - 2008/2010 - from Instituto de Ensino e Pesquisa- INSPER/SP (former IBMEC). Specialization Degree in Corporate Law (Corporations Act) from Instituto Internacional de Ciências Sociais - IICS - 2011.

Substitute Council Member of the Tax Resources Administrative Council - CARF/MF - 2010 to 2013. Guest Professor of the Tax Law Specialization Course at COGEAE-PUC/SP. Professor of the Tax Law Specialization Course at Fundação Getúlio Vargas - GVLAW/SP. Lecturing Professor of the Tax Law Specialization Course at the Brazilian Institute of Tax Studies - IBET. Professor of the Tax Law Courses of the Brazilian IRS and of the State Revenue Office in São Paulo.
Professor at the Post Graduation Course at Damásio College.
Judge at the Tax Court of São Paulo - TIT from 2001 to 2007.


Member of the Tax Law Committee of the Centro de Estudos das Sociedades de Advogados (Study Center of the Law Firms) - CESA.
Awarded in 2009, 2010, 2011, 2013, 2014 and 2015 by the Magazine Análise Advocacia 500 with the Award “Análise Advocacia 500”, for being named on a survey made with large companies as one of the most admired tax layers in the Country. Named as Stand-out Tax Lawyer in Brazil by the Magazine Chambers 2010 , 2011, 2013, 2014, 2015, 2016, 2017 e 2018.
“The Best Lawyers in Brazil” in the tax area – 2018.
Nominated by Latin America by Latin American Corporate Counsel Association (LACCA) in 2016 as one of the best tax law specialists in Latin America.
Consultant of the Administrative Tax Litigation Committee of the State of São Paulo BAR Association.
Member of the Superior Council of Legal and Legislative Matters of FIESP.

Author of the book “Isenções Tributárias (Tax Exemptions)” - Dialética - 1999. Publication of LL.M Thesis.
Author of the Book “A Não Cumulatividade do ICMS - uma aplicação da teoria sobre as regras do Direito e as regras dos jogos (The Non Cumulativeness of State VAT - an application of the theory on the Legal rules and on the rules of games” - Quartier Latin - 2009. Publication of PhD Thesis. Co-author of the book “Comentários ao Código Tributário Nacional (Comments on the Brazilian Tax Law Code)” - MP Editores - 2nd edition. 2008. Co-author of the book “ICMS Aspectos Jurídicos Relevantes (Relevant Legal Aspects of State VAT)” - Quartier Latin - 2008.
Co-author of the book “Taxation in the Manufacturing Industry” – Saraiva – 2012.


English and Spanish.