Daniel Moreti

Practice areas: TAX LAW

Professional Experience:

  • Attorney, practicing since 2004 in the areas of tax law and business law
  • Experience as a Legal Manager of a large joint stock company
  • Judge of the Tax and Fee Court of the State of São Paulo
  • Advisor of the Municipal Tax Council of São Paulo

 

Education and academic activity:

  • Doctorate in Tax Law from the Pontifical Catholic University of São Paulo (PUC/SP)
  • Master’s degree in Tax Law from the Pontifical Catholic University of São Paulo (PUC/SP)
  • Bachelor’s degree in Law from Fundação de Ensino Eurípides Soares da Rocha de Marília/SP (UNIVEM)
  • Professor of Tax Procedure and Tax Planning of the LL.M. in Business Law at IBMEC
  • Professor of Tax Law at Faculdade Damásio
  • Professor of Tax Law and Economic Law at São Judas
  • Professor of Tax Law at IBMEC-Damásio and Professor of Tax Law and Professor of Tax Law and Economic Law at São Judas
  • Professor of Tax Law and Tax Procedure in Postgraduate courses at IBET, EPD, ESA, among other institutions
  • Academic Supervisor of Postgraduate Courses in Tax Law at the Brazilian School of Law – EBRADI
  • Member of the Tax Constitutional Law Commission of OAB (Brazilian Bar Association) – Subsection Pinheiros

 

 

Publications – books and articles

  • Regime Especial de Controle e Fiscalização de Tributos e a Livre-Concorrência [“Special Scheme of Control and Supervision of Taxes and Free Competition.”]; São Paulo; Editora Noeses; 2017
  • Direito Tributário II. [“Tax Law II.”] Coleção Pockets Jurídicos. São Paulo: Saraiva, 2010.
  • Direito Tributário I. [“Tax Law I.”] 1st Ed. Coleção Pockets Jurídicos São Paulo: Saraiva, 2009.
  • A ‘infeliz’ validação do protesto da certidão de dívida ativa tributária pelo STF. [“The ‘unhappy’ validation of the protest of the certificate of tax debt by the Federal Supreme Court (STF).”] Carta Forense. 2017.
  • As imunidades tributárias como meio de efetivação de direitos fundamentais: a imunidade tributária do eletrônico (e-book). [“Tax immunities as a means of implementing fundamental rights.”] Revista Da Faculdade De Direito Da Universidade São Judas Tadeu, v. 1, p. www.usjt.br, 2015.
  • A Resolução n. º 13/2012 do Senado Federal e seu Descompasso com a Ordem Jurídica. [“Federal Senate Resolution no. 13/2012 and its Lack of Alignment with the Legal Order.”] In: Elizabeth Nazar Carrazza; Isabela Bonfá de Jesus. (Org.). Atualidades Do Sistema Tributário Nacional. [“Current Issues of the National Tax System.”] 1st ed. São Paulo: Quartier Latin, 2015.
  • ‘Guerra Fiscal’ No Âmbito Do ICMS e o Supremo Tribunal Federal. [“’Fiscal War’ in the Scope of the ICMS (Merchandise Circulation and Service Tax) and the Federal Supreme Court.”] Revista Tributária das Américas, v. 10, p. 95-131, 2014.
  • Precatórios e a compensação com débitos tributários: perspectivas a partir do julgamento do pedido de modulação dos efeitos da decisão proferida na ADI 4.425. [“Court orders and compensation with tax debts: perspectives after judgment of the request for modulation of the effects of the decision handed down in ADI 4.425.”] FiscoSoft, v. 1, p. Fiscosoft, 2014.
  • A tentativa do Senado Federal de acabar com a ‘guerra fiscal’ no âmbito do ICMS. [“The Federal Senate’s attempt to end the ‘fiscal war’ in the scope of the Merchandise Circulation and Service Tax (ICMS).”] FiscoSoft, v. 1, p. fiscosoft.com.br, 2012.
  • A autoaplicabilidade do papel destinado a impressão de livros, jornais e periódicos. [“The self-applicability of paper for printing books, newspapers, and periodicals.”] In: Elizabeth Nazar Carrazza and Daniel Moreti. (Org.). Imunidades Tributárias. [“Tax Immunities.”] 1st ed. Rio de Janeiro: Elsevier, 2012.