Practice areas: TAX LAW
- A founding partner of Fogaça Moreti Attorneys, he is an attorney with broad experience in the areas of tax law and corporate law
- Former judge of the Tax and Fee Court of the State of São Paulo (from 1993 to 2008)
- Former Member of the Trade Board of the State of São Paulo
- He has extensive experience in Tax Administration, having served at the Treasury Department in the roles of Auditor, Tax Inspector, Regional Tax Officer, Foreign Trade Supervisor, Deputy Director of Inspection, Director of Tax Planning, and Director of Collection
- Administrative Partner of IDEA Consulting and founder of Fogaça, Moreti Attorneys
Education and academic activity:
- Professor of tax law
- Specialization in Tax Law from the Brazilian Institute of Tax Law (IBET) and the Treasury School of the State of São Paulo (FAZESP)
- Course in Project and Program Administration from FEA-USP/FAZESP
- Bachelor’s degree in Law from São Marcos University
Publications – books and articles
- A Participação dos municípios Paulistas na Arrecadação do IPVA e do ICMS. [“The Participation of cities of the state of São Paulo in Collection of the IPVA (Automotive Vehicle Property Tax) and ICMS (Merchandise Circulation and Service Tax).”] São Paulo: Edcon, 2006.
- O Tribunal de Impostos e Taxas no contencioso administrativo tributário do Estado de São Paulo. [“The Tax and Fee Court in the tax administrative litigation of the State of São Paulo.”] São Paulo: Edicon, 2004.
- O Marido da Viúva. [“The Widow’s Husband.”] Edições Macrimari.
- Em pele de cordeiro. [“In Sheep’s Clothing.”] Edições Macrimari.