Rafael Pandolfo

Practice Areas

Tax litigation, tax advisory, tax planning regarding domestic and international tax law, corporate tax, M&A taxation.

Career

Attorney-at-law, Master and Doctoral degree in Tax Law from PUC-SP, President of the Special Committee on Tax Law (CEDT) of OAB-RS and professor at the Brazilian Institute of Tax Studies (IBET). Member of the Institute of Tax Research (IPT), of the Institute for Tax Studies (IET), of the School of Tax Studies Foundation (FESDT) and member of the Technical Board of Tax, Legal and Financial Affairs (CONTEC) at FIERGS-RS. Consultant at Fecomércio-RS and Business Consultant.

Professional Memberships

Coordinator of Instituto Brasileiro de Estudos Tributários – IBET (Brazilian Tax Studies Institute) in RS (State of Rio Grande do Sul). Coordinator of the LLM Program in Tax Law at Fundação Escola Superior do Ministério Público (Foundation-School of Higher Education of the Public Prosecution Office) (FMP). Lecturer Professor at the Instituto Brasileiro de Estudos Tributários (IBET) throughout Brazil. Member of the Special Committee on Tax Law of the Federal Council of OAB (Brazilian Bar Association). Technical, Tax and Legal Affairs Advisor (Contec/FIERGS – Federation of Industries of the State of Rio Grande do Sul). Tax Consultant of the Federação do Comércio de Bens e Serviços (Federation of Commerce of Goods and Services) (FECOMÉRCIO). Editorial Advisor of the Fundação Escola Superior de Direito Tributário (Higher Education Foundation of Tax Law) (FESDT). Member of Instituto de Estudos Tributários – IET (Tax Studies Institute). Member of the Fundação Escola Superior de Direito Tributário (FESDT). Lecturer of Associação Paulista de Direito Tributário (Tax Law Association of São Paulo). Author of several articles and books on Tax Law. Speaker at various institutions.

Publications

Some of his main publications:

PANDOLFO, Rafael, Taxation on the Economic Exploitation of Athlete Image Rights – How it Works (May 21, 2016). Consultor Jurídico, 2016. Available at SSRN: https://ssrn.com/abstract=2854206.

PANDOLFO, Rafael. Jurisdição Constitucional Tributaria: Reflexos nos Processos Administrativo e Judicial. 2. ed. São Paulo: Noeses, 2020. v. 1. 320p.

PANDOLFO, Rafael. Fundamentos do Direito Processual Tributário. São Paulo: Editora Saraiva, 2005. v. 01. 164p

Experience

He has extensive experience in counselling retail chains, especially food, appliances and construction material retail.

As a PhD in Tax Law and a former judge at CARF, a judging body of the Ministry of Finance, he aligns the experiences acquired in conducting the technical alignment of all the content produced by the firm.

Languages Spoken

Portuguese and english.

Work Highlights

Founding partner of the Rafael Pandolfo Advogados Associados law firm. Practice Areas: tax litigation, tax advisory, tax planning regarding domestic and international tax law, corporate tax, M&A taxation.

Chief lawyer in the drafting of defence strategies in tax cases in the judicial and administrative spheres, with active participation in trials before the Courts of Appeal (administrative and judicial) and Superior Courts (Superior Court of Justice and Supreme Federal Court).

Education