Fernando Munhoz


+ 55 11 3150-7685
Area of practice

Handles proceedings of Brazilian and multinational companies in judicial and administrative courts – mainly before the Federal Administrative Tax Court (Carf) and the State of São Paulo Administrative Tax Court. Seeks to set the strategy to be adopted in the cases, always taking into account the particularities of each proceeding, drafting of defenses, appeals, petitions for orders before the judges, and the performance of oral arguments. Has previous experience in the areas of knowledge of food and beverage, automotive, electronic, energy, paper and cellulose, pharmaceutical products, services, and retail.


Brazilian Bar Association
Brazilian Institute for Tax Law – IBDT


Pontifícia Universidade Católica de São Paulo – PUC, São Paulo, Brazil (Master’s Degree, LL.M. in Tax Law, 2019).
Vienna University of Economics and Business (Wirtschaftsuniversität Wien), Vienna, Austria (Master of Laws, LL.M. degree in International Tax Law, 2015).
Brazilian Institute for Tax Studies – IBET, São Paulo, Brazil (Specialization Course in Tax Law, 2011).
Universidade Presbiteriana Mackenzie, São Paulo, Brazil (Bachelor of Laws, 2009).

Other qualifications

Assistant Professor at the Specialization Course in Tax Law of FGV/GV-Law (from 2009 to 2014)

Recent publications

Since Constitutional Amendment no. 45/2004 (EC 45/2004) introduced the institute of general...[+]
On February 12, the Superior Court of Justice (STJ) initiated a ruling that may have important...[+]
One issue that is the subject of frequent debate in the administrative courts with jurisdiction...[+]
The system of precedents established by the Brazilian Procedure Code published in 2015 (CPC/2015)...[+]