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Partner of Demarest’s Tax area, Mauro Ernesto Moreira Luz is graduated in law by the University of Ribeirão Preto and was admitted to the Brazilian Bar Association – São Paulo in 1991. He has a broad experience in tax consulting and administrative litigation at federal, state and municipal levels of taxation indirect taxes (ICMS, IPI, ISS). He works in several state administrative courts (TIT/SP, TARF/RS, CC/RJ) and also in CARF in Brasília, elaborating procedural pleadings and carrying out oral statements in procedures of several clients of the commercial, industrial and service sectors.