Master Degree in Tax Law at Escola de Direito de São Paulo da FGV – Direito; Specialized Degree in Tax Law at Pontifícia Universidade Católica (PUC-SP) – COGEAE; LL.M. in Tax Law at Instituto de Ensino e Pesquisa (Insper).. Judge of the Tax and Tax Court of the São Paulo State Department of Finance ( TIT / SP) since 2001, with last performance in 2011. Legal and Tax Director of the Legal Department of the Federation of Industries of the State of São Paulo (DEJUR). Counselor of Sesi Senai Schools of São Paulo State. Lawyer registered at the Brazilian Bar Association (OAB) since 1994.