Editorial

Graduated in Law from Curitiba Law School (1981), master's degree in Law from the Catholic University of São Paulo (1995) and a PhD in Law from the Catholic University of São Paulo (2002). ADJ-D is currently a professor at the State University of Londrina, working on graduation, specialization and the Master of Negotiation Law. He is a full professor at the University of Marilia-SP undergraduate and master's degree. Professor at the Pontifical Catholic University of Parana -Campus Londrina. He is a member of the Special Tax Law Commission - OAB and Regional Representative of the Committee Stage and OAB-PR Order Exam. It works in public law, with emphasis in Tax Law, Administrative and Constitutional.