Rafael Pandolfo Advogados Associados

Tax

Founding Partner and General Coordination.

Rafael Pandolfo is a founding partner of Rafael Pandolfo Advogados Associados and has worked in Tax Law for over 25 years, combining a solid academic and technical background with energy, creativity and strategic vision. With a PhD and a Master’s Degree in Tax Law from the Pontifical Catholic University of São Paulo (PUC-SP), he stood out as a judge at the Administrative Council for Tax Appeals (CARF - Conselho Administrativo de Recursos Fiscais), an experience that significantly contributes to the quality and consistency of his practice.

He currently coordinates the academic activities of the Brazilian Institute of Tax Studies (IBET - Instituto Brasileiro de Estudos Tributários) in Rio Grande do Sul, actively contributing to the training of professionals and the development of critical thinking in the tax area.

With extensive experience in developing and conducting defence strategies in administrative and judicial proceedings, his practice with CARF is especially strong in acting before local courts, particularly the Court of Justice of Rio Grande do Sul (TJRS), Regional Federal Appellate Court of the 4th Region (TRF4) and Superior Courts, being a national reference in highly complex tax litigation. He is also one of the most active voices in discussions on tax reform, participating in the formulation of proposals for the modernization of the Brazilian tax system.

His contribution goes beyond the legal practice: he collaborates in the preparation of legislative proposals, is a member of nationally recognized technical committees and leads tax planning projects, corporate restructurings and large-scale tax transactions, with a strong impact on the reality of all economic agents.

With a presence in various sectors of the economy, he is a consultant for the Federation of Trade in Goods and Services of the State of Rio Grande do Sul (Fecomércio-RS - Federação do Comércio de Bens e de Serviços do Estado do Rio Grande do Sul) and a member of the Technical Committee for Tax, Legal and Civil Affairs of the Federation of Industries of the State of Rio Grande do Sul (FIERGS - Federação das Indústrias do Estado do Rio Grande do Sul), reaffirming his commitment to developing efficient, safe legal solutions that are aligned with the demands of the business environment.

Portuguese. English.

IBET coordinator for Rio Grande do Sul. Lecturer at the Brazilian Institute of Tax Studies (IBET) throughout Brazil. Member of the Special Committee on Tax Law of OAB (Brazilian Bar Association) Federal Board. Technical, Tax, and Legal Affairs Advisor at CONTEC/FIERGS (Federation of Industries for the State of Rio Grande do Sul). Consultant at the Federation of Trade in Goods and Services (FECOMÉRCIO). Editorial Advisor to the Fundação Escola Superior de Direito Tributário (Tax Law School Foundation, FESDT). Member of the Tax Research Institute (IPT). Member of the Institute of Tax Studies (IET). Member of the Fundação Escola Superior de Direito Tributário (Tax Law School Foundation, FESDT). Speaker at the Associação Paulista de Direito Tributário (São Paulo Tax Law Association, APET). Speaker at various institutions. Author of several articles and books on tax law.

Degree in Law from the Federal University of Rio Grande do Sul (UFRGS). Specialist in tax law from the Brazilian Institute of Tax Studies (IBET). Specialist in business and economic law from the Getúlio Vargas Foundation (FGV). Master's and doctoral degrees in tax law from PUC-SP (Catholic University of São Paulo).