Advocate. Postgraduate in Tax Administration from the University of São Paulo - USP/SP. Master in Philosophy of Government and State for the Pontifical Catholic University of São Paulo - PUC/SP. Doutor em Direito Constitucional Tributário pela Pontifícia Universidade Católica de São Paulo - PUC/SP. Professor of the Post Graduation Course of Customs Administration of the Pontifical Catholic University of Minas Gerais - PUC/MG. Invited Professor of the Post-Graduation Course of the Customs Directorate of the Vale University of Itajaí - UNIVALI. Guest Professor of the Foreign Trade Customs Administration Course of the Paulista Association of Tributary Studies - APET. Invited professor of the International Trade Customs and Tax Administration Course of the Brazilian Institute of Tributary Studies - IBDT. Former Councilor of the Administrative Council of Fiscal Resources - CARF (2011-2016). Former Councilor of the Municipal Tax Council of the Prefeitura of the Municipality of São Paulo - CMT (2006-2016). Organizer of collective works: Customs Direito Tests I and Customs Direito Tests.
