Carlos Eduardo Eliziario de Lima

André Blotta Laza is a lawyer recognized by Best Lawyers in the practice area of Labor and Employment Law. André Blotta practices law in São Paulo, Brazil Best Lawyers has recognized André Blotta Laza since 2025. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which André Blotta Laza is held by other lawyers.

Alessandra Mara Cornazzani Sales is a lawyer recognized by Best Lawyers in the practice area of Administrative Law. Alessandra Mara Cornazzani practices law in São Paulo, Brazil Best Lawyers has recognized Alessandra Mara Cornazzani Sales since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Alessandra Mara Cornazzani Sales is held by other lawyers.

Mirella da Costa Andreola is a lawyer recognized by Best Lawyers in the practice area of Corporate and M&A Law. Mirella da Costa practices law in São Paulo, Brazil Best Lawyers has recognized Mirella da Costa Andreola since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Mirella da Costa Andreola is held by other lawyers.

Founding partner, Fernando Loeser is a tax specialist. He has a particular interest in litigation and acts on consultation matters. He covers the full spectrum of tax issues direct and indirect taxation and is frequently seen acting before the Superior Courts of Brazil. Fernando is well qualified to tackle complex litigation at judicial and administrative levels. He covers the full spectrum of tax issues, direct and indirect taxation and is frequently seen acting before the Superior Courts of...

André de Luizi Correia is a lawyer recognized by Best Lawyers in the practice area of Litigation. André de Luizi practices law in São Paulo, Brazil Best Lawyers has recognized André de Luizi Correia since 2020. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which André de Luizi Correia is held by other lawyers.

Fabiana Fittipaldi Morade is a lawyer recognized by Best Lawyers in the practice area of Labor and Employment Law. Fabiana practices law in São Paulo, Brazil Best Lawyers has recognized Fabiana Fittipaldi Morade since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Fabiana Fittipaldi Morade is held by other lawyers.

José Luis Finocchio Junior is a lawyer recognized by Best Lawyers in the practice area of Insolvency and Reorganization Law. José Luis practices law in Campinas, Brazil Best Lawyers has recognized José Luis Finocchio Junior since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which José Luis Finocchio Junior is held by other lawyers.

Mariana Tavares Antunes holds a bachelor’s degree in law from the Pontifical Catholic University of São Paulo (PUC-SP) and is a member of the São Paulo Lawyers Institute (IASP). She attended the Advanced Mediation Workshop: Mediating Complex Disputes, of the Harvard Negotiation Institute (HNI), in 2017.

Specializing in Tax Litigation, Daniel has been handling judicial and administrative litigation in matters of federal, state and municipal taxes, including advising on cases before the Federal Supreme Court, presenting oral arguments before the Full Session of the Court, the Superior Court of Justice, and the 1st and 2nd panels of the Court. He also presents oral arguments before the Administrative Council of Tax Appeals (CARF) and before panels of the High Court of Tax Appeals. Maya conducts...

Arnoldo Wald Filho holds a Bachelor Degree in Law from Cândido Mendes University (1986) and a certificate in Advanced Mediation from Harvard Law School (2017). He is currently Federal Counsel of OAB São Paulo, President of the Institutional Relations Commission of OAB/SP, President of the Center for Mediation and Arbitration of the Portuguese Chamber of Commerce in Brazil and arbitrator of the Ciesp/Fiesp and FGV Chambers. Since 1986, he is Honorary Consul of Monaco in Brazil. Fo...