Marcelo Calliari

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.

Eduardo Dotta is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law. Eduardo, 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 Eduardo 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.

Bárbara Moreira is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. Bárbara, 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 Bárbara is held by other top lawyers in the same geographic and legal practice area.

Ana Cristina de Paulo Assunção is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Ana Cristina de Paulo, 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 Ana Cristina de Paulo is held by other top lawyers in the same geographic and legal practice area.

Joyce Roysen is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Criminal Law. Joyce, who practices law in São Paulo, Brazil, has been recognized since 2019. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Joyce 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.

Regina C. Baraldi Bisson is a top attorney recognized by Best Lawyers in the practice area(s) of Civil Rights Law, Labor and Employment Law and Real Estate Law. Regina C., who practices law in São Paulo, Brazil, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Regina C. 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...

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 ...