Rafael Fraga

Rafael Fraga is a lawyer with extensive experience in tax and customs law, as well as administrative and judicial litigation. Rafael has a robust track record of providing legal assistance to trading companies and logistics operators, offering comprehensive guidance on the legal aspects of their operations.

Rafael Fraga has led tax and customs inspections, provided consultancy services in taxation, tax planning (direct and indirect), legal opinions, and tax legislation interpretation. In the customs and foreign trade field, his expertise includes consultancy on fiscal classification rules, origin and customs valuation, customs regimes (import and export), preferential treatment under international agreements (Mercosur, Aladi, and others), taxation and tax benefits in foreign trade operations, and Ex-Tarifário requests.

Rafael has extensive experience in procedures before the Federal Revenue Service of Brazil and state treasury departments, with a notable presence in administrative tax processes, drafting appeals, and making oral arguments before the Administrative Council of Tax Appeals (CARF), in both tax and customs matters.

Rafael is a member of the Brazilian Institute of Tax Law (IBDT) and the Customs Law Research Institute (IPDA). His academic background includes a postgraduate degree in Tax Law from Fundação Getulio Vargas in São Paulo, an MBA in Tax Management from the Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras (FIPECAFI), and a law degree from the Faculty of Law of the Universidade do Estado do Rio de Janeiro.