Newsletters
Tax Bulletin | Bi-weekly Updates – Edition 18 – 2026
30/09/26
Reading Time: 1 min
São Paulo
Fernanda Ramos Pazello
Partner
+55 (11) 5086-5145
fpazello@tozzinifreire.com.br
Practice areas:
Tax
Agribusiness
Pharmaceutical Industry
Professional experience
TozziniFreire's partner in the Tax practice, Fernanda has 25 years of experience in judicial and administrative tax litigation, as well as in tax advisory, concerning federal, state, and municipal taxes. Her activities involve conducting state administrative and judicial proceedings (ICMS) in nearly all states in Brazil; leading and monitoring federal administrative processes, including handling court briefs, hearings, and oral arguments at CARF (Brazilian Administrative Council of Tax Appeals). She also works on carrying legal proceedings, such as tax foreclosures, tax enforcements, and annulment actions, arising or not from federal and state administrative proceedings; drafting and monitoring Special ICMS tax Regimes; studying tax theses and filing/conducting legal measures, as well as preparing legal opinions, outlining strategies and tax risks.
Education
• MBA degree in Finance from FGV (Fundação Getulio Vargas), 2012.
• Master's degree in Tax from PUC-SP (Pontifícia Universidade Católica de São Paulo), 2008.
• Specialized degree in Tax Law from PUC-SP, 2004.
• Graduate of Law School of PUC-SP, 2001.
Languages
- English
- Spanish
Rankings and Awards
Fernanda is recognized by Análise Advocacia XNUMX as one of the most admired lawyers in Brazil in the Tax practice. She is also recommended by Análise Advocacia Mulher.
Additional activities
• Board Member of TEWA Tax Experts.
• Member of the Tax Commission at IBEF (Brazilian Institute of Finance Executives) in São Paulo.
· Co-founder of WIT (Women in Tax Brazil).
• Member of OAB/SP (Brazilian Bar Association " São Paulo section) Tax Law Commission.
Publications
• "A Nova (I)legalidade Tributária Adotada pelo STF: Crítica à Aplicação do Princípio da Legalidade em Matéria Tributária" article (co-author). In: Coletânea Tributária em Homenagem à Professora Elizabeth Nazar Carrazza. São Paulo: Blucher, XNUMX.
• "Direito aos Créditos de PIS e COFINS: Não-cumulatividade e Regime Monofásico" article. In: Direito Tributário nos Tribunais Superiores: Estudos em Homenagem à Ministra Regina Helena Costa. São Paulo: Almedina, XNUMX.
• "Análise dos Precedentes do STF sobre o ISS: Conceito de Serviço e Taxatividade" article. In: Curso Avançado de Jurisprudência Tributária. Rio de Janeiro: PJT, XNUMX.
• "O ISS e a Exportação de Serviços: Conceito de Resultado e o Princípio do Destino nas Atividades Voltadas à Economia Digital", article. In: Tributação da Economia Digital: Desafios no Brasil, Experiência Internacional e Novas Perspectivas. São Paulo: Saraiva, XNUMX.
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