Leonel Cesarino Pessoa

Graduated in Law and Philosophy from USP, where he also got his PhD in Law. He was a visiting scholar at the New School for Social Research, at the Università Commerciale Luigi Bocconi, at the Università Degli Studi di Milano, and researcher at IPEA. He is a Professor at the Professional Master's and Undergraduate Programs, and a researcher at the Applied Legal Research Coordination at FGV São Paulo Law School. He was a judge at the Tax and Fees Court of the São Paulo State Secretariat of Finance (2012-2019), and is a member of the Board of Trustees of Hospital Amaral Carvalho Foundation. His recent publications include: ‘Thinking about the Law and Taxation of Civil Society Organizations: Conditions of Possibility of a Social “Simple”’ (Brasília, IPEA, 2015); ‘Le Tre Fase nell'Evoluzione della Interpretazione del Principio della Capacità Contributiva’ (Rivista di Diritto Tributario Internazionale -International Tax Law Review, 2015); and 'Micro and small businesses, the National ‘Simple’ and the problem of ICMS credits' (Journal  GV Law, v. 12, p. 345-363, 2016), also on SSRN website.