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Graduated in Law from the Brazilian Institute of Capital Markets (IBMEC/RJ). LL.M. in Tax Law from Fundação Getulio Vargas (FGV/RJ). Master’s Degree in Tax Law from the Pontifical Catholic University of São Paulo (PUC-SP). Specialized in International Taxation at Northwestern University and Universiteit Leiden, in Constitutional Law at the Instituto Brasiliense de Direito Público (IDP), and in Administrative Tax Procedure at the Brazilian Association of Financial Law (ABDF).
Judge at the Tax and Fees Court of the State of São Paulo (TIT) and Decision-Making Counselor at the Municipal Tax Council of the São Paulo City Hall (CMT). Professor of Tax Law in the postgraduate program at PUC-SP, in the LL.M. at FGV/RJ, and in the MBA in Finance at IBMEC/SP. Member of the Special Committee on Tax Law of the Brazilian Bar Association (OAB/SP), the Brazilian Institute of Tax Law (IBDT), ABDF, and the International Fiscal Association (IFA). Author of "A Natureza Jurídica do Processo Administrativo Fiscal" (Noeses – Brazil) and "La Naturaleza Jurídica del Proceso Administrativo Fiscal" (OLEJNIK – Spain), along with approximately 50 articles published in Brazil and abroad. The Spanish edition, published in Madrid (2020), was selected and incorporated into the libraries of institutions such as New York University, Texas State University, Columbia Law School, University of Oxford, Universidad Complutense de Madrid, Universidad Nacional Autónoma de México, the Chilean Chamber of the Book, Universitat Pompeu Fabra - Barcelona, Eusko Jaurlaritza - Basque Government, Universitat Internacional de Catalunya, Universidad de Cádiz, and Digitalia Publishing. It is now available in over 170 countries, including the United States, Japan, Canada, Italy, Sweden, the United Arab Emirates, India, the Netherlands, Hungary, Chile, Mexico, and Argentina.
Recognized by the Latin American Corporate Counsel Association (LACCA – 2023, 2024 and 2025) in Tax.
Listed as Highly Regarded in General Corporate Tax by ITR World Tax (2024 and 2025).
Named Most Admired Lawyer in 2023, 2024 and 2025 by Análise Editorial in Tax / Telecommunications / São Paulo.
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