Eurico Marcos Diniz de Santi

Eurico Marcos Diniz de Santi has a PhD (2000) and a Master’s degree (1995) in Tax Law from the Pontifícia Universidade Católica of São Paulo - PUC/SP. He is professor (since 2007) at São Paulo Law School, Coordinator of the Center for Fiscal Studies - NEF/FGV (since 2009), creator of the Project "Nossa Reforma Tributária", originated at NEF/FGV (2014), and the intellectual co-author of the text of Constitutional Amendment Proposal 45 (PEC45), which gave rise to Constitutional Amendment 132/2023 (Brazil’s Tax Reform). For nearly 17 years, from 1995 to 2009, Eurico Santi was Professor at PUC/SP (Undergraduate, Master, and PhD), Coordinator of PUC-COGEAE’s Postgraduate Program, and National Coordinator of Postgraduate Courses and Congresses at the Brazilian Institute of Tax Studies - IBET. In 1996, Eurico Santi won the "Best Book of the Year" award granted by the Brazilian Academy of Tax Law - ABDT for his work "Lançamento Tributário". In 2000, he received the special distinction for earning the first perfect score (grade ten) in the history of PUC/SP (among Master’s and PhD defenses) for his PhD thesis “Decadência e Prescrição no Direito Tributário”. Between 2000 and 2002, he served as a Judge at the São Paulo Tax and Fee Court - TIT/SP. In 2001, he was invited to join the formation center of São Paulo Law School of FGV. In 2008, he won the Jabuti Award in the category of “Best Law Book” for his work “Curso de Direito Tributário e Finanças Públicas: do fato à norma da realidade ao conceito jurídico”. In 2009, Eurico Santi founded the Center for Fiscal Studies of FGV Direito SP (NEF/FGV). In 2015, he was listed among the ten finalists of the Jabuti Award with the book “Kafka, Alienação e Deformidades da Legalidade: exercício do controle social rumo à cidadania fiscal”, a reference work for the movement that led to Brazil’s Tax Reform. In the same year, he founded the Center for Fiscal Citizenship - CCiF, an independent think tank aimed at contributing to the simplification of the Brazilian tax system and the improvement of the country’s fiscal management model. In 2018, he received the "Outstanding Tax Specialist of the Biennium 2017/8" award from APET. Currently, Eurico Santi coordinates 30 Working Groups (WGs) under the research line "Nossa Reforma Tributária": WG1 – Neutrality, WG2 – Cooperative Federalism, WG3 – Responsibility, WG4 – Selective Tax, WG5 – Tax Assessment, Decadence, and Prescription, WG6 – Destination, WG7 – Platforms, WG8 – Financial Sector, WG9 – Telecom, WG10 – Fuels, WG11 – Infractions, WG12 – Litigation, WG13 – Non-Litigation, WG14 – Importation, WG15 – Technology, WG16 – Real Estate, WG17 – Income, WG18 – Transfer Pricing, WG19 – Payroll, WG20 – Management Committee, WG21 – VAT in the 21st Century, WG22 – Succession, WG23 – Simples Nacional, WG24 – Infrastructure, WG25 – Manaus Free Trade Zone, WG26 – Judicial Litigation, WG27 – Energy, WG28 – Accounting for CBS/IBS/IS, WG29 – Criminal, WG30 – SINAFI CBS/IBS.