Marcella Martins Montandon

André Serrão holds Bachelor’s (1994) and Master’s (1999) degrees in Law from the Federal University of Brasília. He is the founder partner of Serrão Advogados and has recognized expertise in energy law, specifically assisting the pivotal players of the Brazilian power sector (generation, transmission, distribution and trading companies of electric energy) in key regulatory issues and disputes. He also has a very strong practice in supporting and advisin...

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.

Marcelo Hilal is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Marcelo, 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 Marcelo is held by other top lawyers in the same geographic and legal practice area.

Alessandra Mara Cornazzani Sales is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative Law. Alessandra Mara Cornazzani, 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 Alessandra Mara Cornazzani is held by other top lawyers in the same geographic and legal practice area.

Ana Lúcia Pinke Ribeiro de Paiva is a top attorney recognized by Best Lawyers in the practice area(s) of Employee Benefits Law and Litigation. Ana Lúcia, 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 Ana Lúcia is held by other top lawyers in the same geographic and legal practice area.

Priscila Regina is a junior partner at the firm. She specialises in tax litigation and consultation, working closely with Fernando Loeser. Priscila has experience handling direct and indirect taxation matters in all court levels, including administrative and judicial cases. Some of the sectors her clientele comes from are the cosmetics, food and beverage and heavy industry. Priscila has been recognized since 2020 by Best Lawyers Brazil as a benchmark in the field of tax professionals. In addi...

Hugo Funaro is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Hugo, who practices law in São Paulo, Brazil, has been recognized since 2018. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Hugo is held by other top lawyers in the same geographic and legal practice area.

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.

Ulisses Penachio is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Ulisses, 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 Ulisses is held by other top lawyers in the same geographic and legal practice area.

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...