Fernanda Sá Freire Figlioulo


+ 55 11 3150-7046

Figlioulo is specialist in indirect taxes and foreign trade, being a reference for her legal and corporate experience. She is constantly involved in high complexity matters and challenging proceedings. A large part of Figlioulo’s practice concerns providing legal assistance to companies in many tax matters, such as venture’s implementation, restructuring of corporate and business models, drafting of legal opinions, negotiation of special regimes, administrative disputes, drafting of formal consultation to tax authorities, among others. Such work involves not only matters related to indirect taxes (Tax on Manufactured Products – IPI, Tax on Services – ISS, Contribution to the Program of Social Integration – PIS and Social Security Financing Tax – COFINS, Tax on Circulation of Goods, Transport and Communication Services – ICMS), but also customs regulation, mostly in special customs regime situation.


Brazilian Bar Association (OAB)
International Bar Association (IBA)

Recent acknowledgments

Recommended by The Legal 500, 2016 edition, in Tax.


Universidade Federal do Rio de Janeiro, Brazil (Bachelor of Laws, 1999).
Pontifícia Universidade Católica de São Paulo, Brazil (Postgraduation in Tax Law, 2003).

Recent publications

Virginia Pillekamp, Fernanda Sá Freire Figlioulo e  Ana Yoshie Yassuda   A...[+]
On March 15th, 2017, the Federal Supreme Court (STF) judged Extraordinary Appeal No. 574.706/PR...[+]
CAT Ordinance No. 59, published on July 6th by the State of São Paulo, governs the activities...[+]
ICMS Convention No. 51/18, published on July 5th, amended ICMS Convention No. 190/17, which...[+]
Today, the São Paulo State Revenue Service published two important normative acts related...[+]
On April 7, 2018, the State of São Paulo published Complementary Law No. 1,320, of April 6,...[+]
Ordinance CAT No. 24/2018, enacted on March 23, governed, among other issues, transactions...[+]