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Contacts

+55 11 4550.5373

Areas of Practice

Languages

PortugueseEnglishSpanish

Valeria Zotelli
- Partner

Expertise

  • Representing clients in strategic administrative and judicial litigation for individuals and corporations
  • Assisting with corporate and individual tax planning at domestic and international levels
  • Providing legal assistance on Customs Law, including the application of the Harmonized System – HS – for purposes of customs tariffs and tax impositions
  • Performing consultancy focused on VAT (ICMS), Excise Tax (IPI), Taxes on Gross Revenues (PIS/COFINS), and Tax on Services (ISS)
  • Conducting legal due diligence

Professional Experience

  • Founding partner at Farroco Abreu Guarnieri Zotelli Advogados, since 2019
  • Partner at Miguel Neto Advogados, 2009 to 2019
  • Associate attorney at Miguel Neto Advogados, 2005 to 2009
  • Associate attorney at Mesquita Neto Advogados, 1998 to 2005
  • Associate attorney at Matos Advogados, 1992 to 1998
  • Intern at ABC Bull S/A Telematic, 1989 to 1991
  • Intern at França Ribeiro Advogados, 1987 to 1989

Education and Teaching Experience

  • Training Programme of Board Members – ABPW – Advanced Boardroom Program for Women – in Saint Paul Escola de Negócios, São Paulo, since 2018
  • PhD in Tax Law, Pontifícia Universidade Católica de São Paulo (PUC-SP), São Paulo-SP, 2015
  • Master Degree in Tax Law, Pontifícia Universidade Católica de São Paulo (PUC-SP), São Paulo-SP, 2008
  • Specialist in Tax Law, Coordenadoria Geral de Especialização, COGEAE / PUC-SP, 2003
  • Specialist in Business Law, Universidade Presbiteriana Mackenzie, 1998
  • Specialist in Civil Procedure Law, Centro de Extensão Universitária (CEU), São Paulo – SP, 1995
  • Bachelor of Laws, Universidade de São Paulo (USP), 1991
  • Visiting Professor, MBA and Post-Graduate Courses in Administration for Small and Medium-sized Enterprises and Small Business Management, at Fundação Instituto de Administração (FIA), São Paulo-SP, since 2007
  • Visiting Professor, MBA Courses in Business Management, Saint Paul Escola de Negócios-SP, São Paulo-SP, since 2012
  • Visiting Professor, Post-Graduate in Tax Law, at Faculdade de Direito de São Bernardo do Campo, São Bernardo do Campo-SP, since 2013
  • Visiting Professor, Specialization Course in Business and Tax Law, at Faculdades Integradas “Antônio Eufrásio Toledo”, Presidente Prudente-SP, since 2005
  • Assistant Professor, Specialization Course in Tax Law – The Constitutional View, at COGEAE/PUC-SP, 2007 to 2014
  • Visiting Professor, MBA and Specialization in Tax Law, at Trevisan Escola de Negócios, São Paulo, 2008 to 2013
  • Assistant professor, Specialization Course in Tax Law, at Centro Universitário de Maringá (CESUMAR), Maringa – PR, 2003 to 2007
  • Assistant professor, Tax Law, Undergraduate Program, at Pontifícia Universidade Católica de São Paulo (PUC-SP), São Paulo-SP, 2002 to 2006
  • Currículo Lattes http://lattes.cnpq.br/6047712244041703

Admissions/Memberships

  • Order of Brazilian Attorneys (OAB), São Paulo
  • Order of Brazilian Attorneys (OAB), Espírito Santo
  • Lawyers Association of São Paulo (AASP)

Publications

  • Author of the Article “Guerra Fiscal no Âmbito do ICMS: A Insegurança Jurídica Para Contribuintes e Novos Investidores e os Riscos ao Pacto Federativo” (“Fiscal War in the Scope of ICMS: The Legal Insecurity for Taxpayers and New Investors and the Risks to the Federative Pact”), edition of publications of the II Brazilian Congress of Tax Governance, Curitiba (2014)
  • Co-author of the Article “Definição do sujeito ativo do ICMS Importação. Afinal, para qual Estado deve ser recolhido o importo?” published at the website jus.com.br (2014)
  • Co-author of the Book “Temas de direito tributário: estudos em homenagem a Eduardo Botallo” (“Subjects of tax law: studies in honor of Eduardo Botallo), under the coordination of Nélida Cristina dos Santo, José Antonio Baileiro, and Gilberto Frigo Júnior, with the publication of the Article “Os efeitos da declaração de inconstitucionalidade de lei pelo Supremo Tribunal Federal” (“The effects of the declaration of unconstitutionality of laws by the Federal Supreme Court”), with Estevão Horvath, Saraiva (2013)
  • Co-author of the Book “Tributação em foco: a opinião de quem pensa, faz e aplica o direito tributário” (“Taxation in focus: the opinion of those who think, make and apply tax law”), under the coordination of Mary Elbe Queiroz, with the publication of the Article “Vedação de crédito de ICMS sobre recolhimento de diferencial de alíquota e a não-cumulatividade” (“ICMS tax credit on collection of tax rate differential and non-cumulativity”), with Stephen Horvath, IPET (2013)
  • Co-author of the Book “ICMS – Questões Atuais” (“ICMS – Current Issues”), under the coordination of Elizabeth Nazar Carrazza, with the publication of the Article “ICMS nas importações: local de recolhimento“ (“ICMS on importation: place of collection”) Editora, Quartier Latin (2007)