Daniel Corrêa Szelbracikowski

Daniel Corrêa Szelbracikowski is a Partner at Advocacia Dias de Souza, a Brazilian law firm based in Brasília and specialised in tax litigation and advisory work before the country's higher courts and administrative bodies. He has been recognised as winner of the Corporate INTL Global Awards 2026 — Tax Law Expert of the Year in Brazil.

Advocacia Dias de Souza

Advocacia Dias de Souza is located in Brasília (SHIS QI 15, Lago Sul), placing it at the seat of Brazil's federal courts and administrative tax bodies. The firm offers clients complete solutions for the conduct of judicial and administrative proceedings, together with specialised legal consulting. Its practice is organised around administrative litigation, judicial litigation and legal consulting, with a strong emphasis on tax matters, including the far-reaching Brazilian tax reform (Reforma Tributária).

The firm's professionals are recognised for their work before the highest levels of the Brazilian system, including the Federal Justice, the Regional Federal Court of the 1st Region, the Federal District Court, the Superior Court of Justice (STJ) and the Supreme Federal Court (STF), as well as before the Federal Revenue Service (Receita Federal) and CARF, the administrative council that hears tax appeals. This focus on the apex courts and tribunals is a defining feature of the practice and reflects the strategic, high-value nature of the matters it handles.

Daniel Corrêa Szelbracikowski

As a partner (sócio) of the firm, Daniel Corrêa Szelbracikowski is active in its tax practice and has been a visible commentator on Brazilian tax developments, including appearances in the media discussing the impacts of the tax reform. He has been recognised in the Best Lawyers rankings, an acknowledgement of his standing among peers in the Brazilian legal market. His work sits at the intersection of tax litigation and advisory, guiding clients through disputes and consultations at the administrative and judicial levels.

Tax law in Brazil

Brazil is widely regarded as having one of the most complex tax systems in the world. Taxes are levied at federal, state and municipal levels, and the interaction between them — together with a dense body of legislation, regulation and case law — generates a high volume of disputes. Taxpayers frequently find themselves navigating administrative proceedings before bodies such as CARF and judicial proceedings that can reach the STJ and the STF, where questions of constitutional and infra-constitutional tax law are decided.

The ongoing tax reform adds a further layer of significance to this field. Sweeping changes to the structure of Brazilian taxation carry major consequences for how businesses are taxed and how existing disputes are resolved, and they place a premium on advisers who follow developments closely and can help clients anticipate and respond to change. A firm based in Brasília, with direct experience before the federal courts and tax authorities, is particularly well positioned to advise on these issues.

• Tax litigation before the STF, STJ and federal courts
• Administrative tax disputes before CARF and the Receita Federal
• Specialised legal consulting on tax matters
• Guidance on Brazil's tax reform (Reforma Tributária)

A firm at the centre of Brazilian tax debate

Because it is based in Brasília and works before the country's superior courts and administrative bodies, Advocacia Dias de Souza operates at the very centre of the national tax debate. Decisions taken in the STF, the STJ and CARF shape the tax landscape for businesses throughout Brazil, and firms that appear regularly before these bodies develop an acute understanding of how tax law is applied and where it is heading. Daniel Corrêa Szelbracikowski's role as a commentator on the tax reform reflects this position: advisers who engage publicly with major legislative change are those who follow it most closely and who can best help clients prepare for its effects. For companies facing complex tax disputes or seeking to understand the implications of reform, this combination of litigation strength and forward-looking analysis is a considerable asset.

With a practice focused on high-level tax litigation and advisory work, and a firm rooted at the heart of Brazil's federal legal system, Daniel Corrêa Szelbracikowski is a leading figure in Brazilian tax law. The Corporate INTL Global Awards 2026 — Tax Law Expert of the Year in Brazil recognises his expertise and the strength of Advocacia Dias de Souza in one of the world's most demanding tax environments.