Fernando Carvalho

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...

José Luis Finocchio Junior is a top attorney recognized by Best Lawyers in the practice area(s) of Insolvency and Reorganization Law. José Luis, who practices law in Campinas, Brazil, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which José Luis is held by other top lawyers in the same geographic and legal practice area.

Décio Policastro is a top attorney recognized by Best Lawyers in the practice area(s) of Appellate Practice, Civil Rights Law and Litigation. Décio, who practices law in São Paulo, Brazil, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Décio is held by other top lawyers in the same geographic and legal practice area.

Mr. Areno has worked on more than 40 offerings, including of Banco BTG Pactual, Azul, Ultrapar, Cosan, Tarpon, BR Malls, Iguatemi, MetLife and Banco do Brasil. In addition, he has been involved in several mergers and acquisitions, including representing Deutsche Bank AG as financial advisor to Enersis Américas S.A. (Chile) in the US$22 billion restructuring of certain companies controlled by Enel (recognized as a 2017 Global Finance Deal of the Year (Insolvency and Restructuring) by Th...

Mirella da Costa Andreola is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. Mirella da Costa, who practices law in São Paulo, Brazil, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Mirella da Costa is held by other top lawyers in the same geographic and legal practice area.

Fabiana Fittipaldi Morade is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Fabiana, who practices law in São Paulo, Brazil, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Fabiana is held by other top lawyers in the same geographic and legal practice area.

Juliano Di Pietro is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Juliano, who practices law in São Paulo, Brazil, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Juliano is held by other top lawyers in the same geographic and legal practice area.

Mauro Takahashi Mori is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. Mauro Takahashi, who practices law in São Paulo, Brazil, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Mauro Takahashi is held by other top lawyers in the same geographic and legal practice area.

Aluisio Berezowski is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Aluisio, who practices law in São Paulo, Brazil, has been recognized since 2022. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Aluisio is held by other top lawyers in the same geographic and legal practice area.

JOSÉ THEODORO ALVES DE ARAÚJO Partner Office: São Paulo E-mail: taraujo@araujopolicastro.com.br Dir. phone: (55) (11) 3049-5705 Areas of Practice Corporate, Banking and Capital Markets, Infrastructure, Regulatory and Administrative Law. Education • Bachelor of Laws (LL.B.) from Universidade de São Paulo Law School – USP (1962); • Career improvement course on Financial System at Getulio Vargas Business School (1963); • Career improvement course ...