Our mission is to provide a quality service considering the legal sophistication of the topics presented to us.

The firm’s main activity is the preparation of legal opinions in the areas of Public Law, especially Public Finance and Tax Law, which are used in administrative and/or judicial proceedings, arbitrations, or by demands of the company itself to support interpretations of tax legislation.

Our great differential is the combination of in-depth theoretical analysis with Professor Sergio André Rocha's practical experience as a lawyer and consultant, which allows us to address complex topics with accessible language, always taking into account the facts of the case and an approach guided by the concrete circumstances of the company.

In some cases, when requested, we can testify about our opinions before the judge of a given case, whether administrative or judicial. In specific situations, it is also possible to present the legal basis of a given opinion orally before administrative or judicial courts.

Our opinions focus on Professor Sergio André Rocha's areas of academic research, including:

01. International Tax Law, interpretation of tax treaties and cross-border transactions

02. Direct Taxation, Corporate Income Tax

03. Law No. 12,973/14 and the interactions between the Brazilian accounting standard ("IFRS") and corporate taxation

04. Tax planning and corporate reorganizations

05. Administrative procedures

06. Constitutional Tax Law (constitutional principles and tax immunities)

07. General Theory of Tax Law

08. Aspects related to the constitutional and infra-constitutional regulations of taxes in general

09. Financial Law, Tax Incentives and Fiscal Responsibility Law