Eduardo
Perez Salusse
São Paulo, SP
Portuguese, English and Spanish
Areas of expertise
Experience
Founding partner of the firm, responsible for the Tax Law department. Coordinator of a working group at the Tax Studies Center (Núcleo de Estudos Fiscais) of FGV DIREITO/SP. Professor of Tax Law at IBET, APET, FGV Direito, and other institutions. Former Judge at the São Paulo Tax and Fees Court (Tribunal de Impostos e Taxas) from 2000 to 2015. Honorary Board Member and former President (2018–2024) of MDA – Movement for the Defense of Advocacy. Board Member of ABDF – Brazilian Association of Financial Law. Columnist for Valor Econômico newspaper (column “Fio da Meada”).
Academic formation
- Ph.D. in Constitucional and Tax Procedural Law at PUC/SP;
- Master in Tax Law from FGV Direito SP;
- Graduated in Law from the Pontifícia Universidade Católica de São Paulo (PUC/SP).
- Member of the Administrative Tax Litigation Commission of the OAB/SP (São Paulo Section of the Brazilian Bar Association);
- Honorary Counselor and present of the MDA – Movimento de Defesa da Advocacia;
- Member of the Tribunal de Ética Deontológico da Ordem dos Advogados do Brasil, São Paulo.
- Nominated as one of the most admired lawyers in “Tax Law” in Brazil by “Análise Advocacia 500” in the 2010, 2013, 2014,2015, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 and 2026 editions;
- Recognized in the Firms to Watch – Tax Law category by Leaders League in the 2025 edition.
Author of: “Moderação Sancionatória no Processo Administrativo Tributário Paulista” (Quartier Latin, 2016).
Co-Author of: “100 anos do Imposto sobre a Renda no Brasil (1922-2022)” (MP Editora, 2022); “Contribuições: evolução jurisprudencial no CARF, STJ e STF” (MP Editora, 2022); “Ensaios de uma Lei Complementar sobre o Imposto sobre Bens e Serviços (IBS)” (Max Limonad, 2021); “Arbitragem Tributária” (Revista dos Tribunais, 2018); “O ICMS na história da jurisprudência do Tribunal de Impostos e Taxas do Estado de São Paulo” (MP Editora, 2011); “Contencioso Administrativo Tributário – Questões Polêmicas” (Noeses, 2011). Coordinator and co-author of: “Crimes Contra Ordem Tributária” (Almedina, 2019); “Medidas de Redução do Contencioso Tributário e o CPC/2015” (Almedina, 2017); “Regime Especial de Regularização Cambial e Tributária (RERCT): Aspectos Práticos” (Noeses, 2016); “Direito Tributário – Estudos em Homenagem aos 80 anos do TIT/ SP” (MP Editora, 2015). Project Co-coordinator of “Observatório do Tribunal de Impostos e Taxas” NEF/FGV and Project Coordinator of “Reforma Tributária – Novo Contencioso Tributário Nacional” NEF/FGV.
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