Tax and Labour & Employment

Partner

With more than 22 years of experience as tax auditor for the Brazilian Federal Revenue, Council Member and President of the Administrative Tax Appeals Council (CARF), Carlos Henrique will strengthen our strategic presence in federal administrative litigation and tax advisory. Holds a Bachelor’s and a Doctorate Degree in Law from the Universidade de São Paulo (USP), and is a specialist in Labor Law and Social Security from the Università Degli Studi di Modena e Reggio Emilia in Italy. He was a professor in Graduate courses programs at Faculdade de Direito da USP (Ribeirão Preto/SP), at Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras (FIPECAFI), and the coordinator of the MBA program in Tax Law at Brazilian Federal Revenue, taught by Escola de Direito de São Paulo da Fundação Getúlio Vargas (FGV-SP). At CARF, he served as a Council Member and President of the First Regular Panel of the Second Chamber of Second Section from 2012 to 2018, and as President of CARF from 2022 to 2023.

Portuguese/ English

Brazilian Bar Association (OAB).

Member of the Legal Counsel of SINDUSCON/SP and President of the Social Security Tax Committee of ABAT (Brazilian Tax Law Association).

Member of the team preparing Normative Instruction MF/RFB nº 829 of 03/18/2007.

Member of the team preparing the MF/RFB Normative Instruction nº 774 of 08/29/2007.

Member of the team preparing the MPS/SRP Normative Instruction nº 23 and 24 of 04/30/2007.

Member of the National Standardization Team in 2007.

Coordinator of the team developing of the Tax Procedures Manual in 2006.

Member of the team preparing the Normative Instruction MPS/SRP nº 03 of 07/14/2005.

Member of the team for preparing Internal Guidance MPS/SRP nº 11 of 08/12/2005.

Member of the review team for INSS/DC Normative Instruction No. 100, republished on 03/30/2004.

Coordinator of the team for updating the INSS Inspection Manual on the subjects of Civil Construction, Assignment of Labor and Joint Liability in August 2004.

Member of the team preparing INSS/DC Normative Instruction No. 100 of 12/18/2003.

Obtained his Bachelor’s Degree in Civil Engineering from Universidade Paulista (UNIP). Also holds a Bachelor’s and a Master’s Degree in Law from Faculdade de Direito da Universidade de São Paulo (USP). A Graduate Degree in Labor Law from Università degli Studi di Modena e Reggio Emilia, in Modena, Italy. A Graduate Degree in Corporate Accounting from Fundação Pesquisa e Desenvolvimento da Administração, Contabilidade e Economia (FUNDACE).