Rua Samuel Morse, 134, conj. 172 CEP 04576

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About the firm
The firm is specialized in Tax Law, duly registered at the Brazilian BAR
Association, State of São Paulo Chapter (OAB/SP), since 1995, under the No.
02811, comprising a team with extensive qualification and experience in this
field of law.
Our team is divided into the following units: (I) Administrative and Judicial
Litigation and (II) Advisory. By dividing our teams in different units, we are
following a trend in the industry, which is to have more and more specialized
professionals.
By doing so, we keep a close relationship with our clients, sending them up-todate technical information in relation to the matters that are under the
responsibility of the firm.
The firm invests in the continuous training of its professionals and in state-ofthe-art technological resources. We currently have partnerships with firms
specialized in the field of corporate law.
The union of such characteristics makes the firm an excellence center for the
performed legal works, recognized by the constant retainer of large and mid size
companies, including world wide famous multinational companies.
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Practice Areas
ADVISORY
Tax Planning and identification of opportunities to reduce tax burden;
Legal Opinions related to the validity and correct framing of tax operations in the
respective governing legislation.
ADMINISTRATIVE AND JUDICIAL TAX LITIGATION
Drafting of answers and appeals against tax-deficiency notices;
Development of specific legal arguments according to the fields of operation of
the companies;
Taking over the follow up of internal procedures of the companies with a weekly
system maintenance through reports;
Tax Liability Clearance Certificates and Certificates of Suspended Tax Liability;
Solution to pending administrative and judicial tax cases in order to obtain the
Certificates above.
CORPORATE AND CONTRACTUAL LAW
Assessment of tax consequences to contracts and corporate operations in
general;
Tax Advice in probate procedures and to individuals.
Other Fields of Corporate Law
With the objective of providing a complete assistance to our clients, we have
partnerships with firms that specialize in other areas of Corporate Law (Labor,
Contracts, etc.).
COURSES
Organization of training sessions and study groups related to tax law.
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Partners
MARIA RITA GRADILONE SAMPAIO LUNARDELLI – OAB/SP No. 106.767
[email protected]
EDUCATION
LL.B from Faculdades Metropolitanas Unidas - FMU in 1989.
Specialization Degree in Tax Law from Centro de Extensão Universitária - CEU.
Specialization Degree in Constitutional Tax Law from the Brazilian Institute of
Tax Law - IBDT/USP.
LL.M and ongoing Ph.D. from Pontifícia Universidade Católica de São Paulo PUC/SP.
PROFESSIONAL EXPERIENCE
Professor at the Tax Law Specialization Course from the Brazilian Institute of Tax
Studies - IBET and at COGEAE-PUC/SP and of the Tax Procedure Specialization
Course from FGV/SP.
Judge at the Tax Court of São Paulo - TIT from 2003 to 2005.
AWARDS AND TITLES
Member of study groups related to Tax Law and Tax Procedure.
PUBLICATIONS
Author of the book “Lançamento, Processo Administrativo e Extinção do Crédito
Tributário (Tax Assessment, Administrative Procedure and Discharge of Tax
Liability” - Quartier Latin - 2010. Publication of LL.M Thesis.
Co-author of the book “Processo Tributário Analítico (Analytical Tax Procedure)”
- Noeses - 2011.
Co-author of the book “Direito Processual Tributário: A dinâmica da
interpretação - Estudos em Homenagem ao Professor Dejalma Campos (Tax
Procedure Law: The interpretation dynamics - Studies in the Honor of Professor
Dejalma Campos)” - Revista dos Tribunais - 2008.
Co-author of the book “Curso de Direito Tributário (Tax Law Course)” - MP
Editora - 2005.
LANGUAGES
English.
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Partners
PEDRO GUILHERME ACCORSI LUNARDELLI – OAB/SP No. 106.769
[email protected]
EDUCATION
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 PesquisaINSPER/SP (former IBMEC).
Specialization Degree in Corporate Law (Corporations Act) from Instituto
Internacional de Ciência Sociais - IICS - 2011.
PROFESSIONAL EXPERIENCE
Substitute Council Member of the Tax Resources Administrative Council CARF/MF - 2010 to 2012.
Professor of the Tax Law Specialization Course at COGEAE-PUC/SP.
Professor of the Tax Law Specialization Course at Fundação Getúlio Vargas GVLAW/SP.
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.
Judge at the Tax Court of São Paulo - TIT from 2001 to 2007.
AWARDS AND TITLES
Awarded in 2009, 2010 and 2011 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 2011.
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Partners
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.
PUBLICATIONS
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.
Author of the book “Isenções Tributárias (Tax Exemptions)” - Dialética - 1999.
Publication of LL.M 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.
LANGUAGES
English.
Complete Resume:
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4468463Y6
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Partners
GUSTAVO MARTINI DE MATOS – OAB/SP No. 154.355
[email protected]
EDUCATION
LL.B from Universidade Mackenzie in 1997.
Specialization Degree in Tax Law from IBDT/USP.
Specialization Degree in Tax Law – IBET.
LL.M in Tax Law from USP.
PROFESSIONAL EXPERIENCE
Professor of the Post Graduation Course at GVLaw.
Professor of the LL. M in Tax Law at the Social Sciences International Institute
(IICS).
AWARDS AND TITLES
Member of the Brazilian Tax Law Institute – IBDT.
Member of the Tax Law Research Institute – IPT.
PUBLICATIONS
Co-author of the book “O Direito Tributário e o Mercado Financeiro e de Capitais
(Tax Law and the Financial Market and the Stock Market)” – Dialética – 2009.
Co-author of the book “Repetição de Indébito Tributário (Recovery of Undue Tax
Payment)” – Quartier Latin – 2005.
Author of the article in the Revista Dialética de Direito Tributário No. 165
(June/2009): “A compensação dos débitos relativos às estimativas mensais do
IRPJ e da CSL. A extensão do inciso IX do parágrafo 3º do artigo 74 da Lei n.
9.430/96. (The offset of tax liabilities related to the monthly estimates of
Corporate Income Tax and Social Contribution Tax. The application of part IX of
the 3rd paragraph of section 74 of Law No. 9430/96).”
LANGUAGES
English and Italian.
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Attorneys-at-Law
CRISTINA CALTACCI BARTOLASSI – OAB/SP No. 187.358
[email protected]
LL.B from Universidade São Judas Tadeu in 2000.
Specialization Degree in Tax Law from the Brazilian Institute of Tax Studies IBET.
LL.M in Tax Law from Insper São Paulo - Instituto de Ensino e Pesquisa.
Acting in the field of Litigation since 1998.
Languages: English.
FRANCO MESSINA RODRIGUES DA SILVA – OAB/SP No. 305.148
[email protected]
LL.B from Fundação Armando Alvares Penteado - FAAP in 2009.
Ongoing MBA from Fundação Getúlio Vargas - FGV.
Acting in the field of Litigation since 2006, participating in works to solve tax
liability issues of companies and in defining strategies for drafting managerial
litigation reports.
Languages: English, French and Italian.
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Attorneys-at-Law
HELENA VICENTINI DE ASSIS – OAB/SP No. 276.685
[email protected]
LL.B from Pontifiícia Universidade Católica de Campinas - PUC
Campinas in 2007.
Specialization Degree in Civil Law and Civil Procedural Law from Escola Paulista
de Direito - EPD/São Paulo.
Acting in the field of Litigation since 2008.
Languages: English.
LETÍCIA DE SOUZA ZUGAIB – OAB/SP No. 257.787
[email protected]
LL.B from Universidade Católica de Salvador – UCSAL in 2002.
Specialization Degree in Tax Law from the Brazilian Institute of Tax Studies IBET.
LL.M in Tax Law from Pontifícia Universidade Católica de São Paulo – PUC/SP.
Acting in the field of Administrative Litigation since 2003, also taking part in
Advisory works.
Languages: English and Spanish.
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Attorneys-at-Law
PAULO TEIXEIRA DA SILVA – OAB/SP No. 273.888
[email protected]
LL. B from Centro Universitário das Faculdades Metropolitanas Unidas - UNIFMU
in 2007.
Specialization Degree in Tax Law at the Brazilian Institute of Tax Studies - IBET.
Acting in the field of Administrative Litigation since 2006, also taking part in
Advisory works.
Languages: English.
RAFAELA DIALMA SCRIVANO – OAB/SP No. 285.964
[email protected]
LL.B from Universidade Paulista in 2008.
Specialization Degree in Real State Law from Fundação Getúlio Vargas - FGV
Law.
Ongoing Post Graduation in Tax Law at Brazilian Institute of Tax Studies - IBET.
Acting in the field of Litigation.
Languages: Spanish.
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Attorneys-at-Law
VANESSA DAMASCENO ROSA SPINA - – OAB/SP No. 208.294
[email protected]
LL.B from Universidade Paulista in 2002.
Specialization Degree in Tax Law from Brazilian Institute of Tax Studies - IBET.
Acting in the field of Judicial Litigation since 1999, also taking part in works of
Administrative Litigation and to obtain regularization of the tax liabilities of
companies.
Languages: English.
SIMONE BARBIERI FERNANDEZ
[email protected]
College Degree in Computer Science from Universidade São Judas Tadeu – USJT
in 1999.
LL.B from Universidade São Judas Tadeu – USJT in 2004.
Course of Strategic Management in the Administration of Law Firms from
Instituto Nacional de Ciências Sociais - IICS in 2007.
Course in Legal Administration for Lawyers at GVLaw in 2008.
Ongoing Course of Knowledge Management - a systemic and strategic view at
GVPec.
Acting in the field of Legal Administration, Information Technology, Knowledge
Management and drafting of managerial litigation reports.
Languages: English.
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Interns
BRUNO FITTIPALDI RAMOS DE OLIVEIRA ALVES
[email protected]
DÉBORA MAIURI CRUZ
[email protected]
PAULA PEREIRA ACHCAR
[email protected]
STELLA MOREIRA LIMA
[email protected]
THAÍS TEIXEIRA SIMÕES DE OLIVEIRA
[email protected]
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Corresponding Firms
Because of the specialization of the firm, our greatest concern is to have
corresponding firms that have similar characteristics to ours.
Based on this philosophy, we have corresponding tax law specialized firms
located all over the country. Herein bellow we name a few examples:
Belo Horizonte
Brasília
Campo Grande
Cuiabá
Curitiba
Fortaleza
Goiânia
João Pessoa
Londrina
Manaus
Natal
Porto Alegre
Recife
Ribeirão Preto
Rio de Janeiro
Salvador
Vitória
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