LAWYERS
LUCIANO LEMOS SPADER
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Lawyer, graduated in Law from the Federal University of Rio Grande do Sul, and in Accounting from the Pontifical Catholic University of Rio Grande do Sul. He is a founding member of the Instituto de Estudos Tributarios do Rio Grande do Sul. He works in the tax and corporate law areas, with broad experience in the development of corporate and tax planning, personal and corporate income tax, other tributes and contributions, as well as divisions, mergers and fusions and other operations of corporate order.
VALÉRIA GUTJAHR
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Lawyer, graduated in Law from the Federal University of Santa Catarina, specialized in Tax Law from the Pontifical Catholic University of São Paulo. Dr. Gutjahr works in the litigious and consulting tax law area in the Law Practice Firm, area in which she has broad experience. She is the co-author of the books “Comments on the 66/02 MP and its turning into Law 10.637/02”, published by Juruá Editora, “IPI – Relevant Judicial Aspects”, published by Editora Quartier Latin and “ Comments on the National Tax Law”, released by MP Editora.
SÉRGIO CLEMES
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Lawyer, graduated in Law from the Federal University of Santa Catarina, specialization in National and International Environmental Law from the Federal University of Rio Grande do Sul.  Dr. Clemes has broad experience in the contract, mining and environmental areas, in advisory and litigation spheres, also works in issues concerning Real Estate, Consumer and Administrative Law.
MORGANA MAZZAROLO TIECKER
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Lawyer, graduated in Law from the Pontifical Catholic University of Rio Grande do Sul, specializing in Tax Law from the Pontifical Catholic University of Rio Grande do Sul - Institute of Tax Studies, works in the litigation and advisory areas.