2013
2023
Postdoctoral degree in Economic and Financial Law from the University of São Paulo - USP; Specialization in Business Law from the Pontifical Catholic University of Paraná - PUC-PR. He was titular counselor of the Superior Chamber of Tax Appeals (CSRF) and fiscal counselor of Vigor Alimentos S.A. and Alpargatas S.A. Also worked as the legal director of JBS Argentina S.A. and manager at Deloitte. Currently, he is the chairman of the Fiscal Council of Companhia Paranaense de Energia - Copel and a professor of Tax Law in undergraduate, master's, and doctoral programs at Centro Universitário Curitiba - Unicuritiba. Author of the books: Taxation of Cooperative Acts (Juruá/2004); The Material Truth in Tax Law (Malheiros/2014), and Essays on Tax Morality (Instituto Memória/2019).