Fernanda Gabeira
Secco
Areas of expertise: Civil Litigation and ArbitrationJudicial Tax LitigationTax Law

Areas of expertise: Civil Litigation and ArbitrationJudicial Tax LitigationTax Law
Graduated in Law from Instituição Toledo de Ensino de Bauru/SP (ITE) in 1998, specializing in Contract Law from Pontifícia Universidade Católica de São Paulo (PUC). Postgraduate in Tax Management (MBA) from Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras (FIPECAFI-SP).
She recently attended the Tax Reform Extension course at APET (APET – Tax, Fiscal and Accounting Courses), as well as the Taxation in Economic Sectors course at IBDT (Brazilian Institute of Tax Law), the Taxation of Corporate Structures and Businesses course at FGV (Getúlio Vargas Foundation) and the Strategic Legal Management course at FIA (Institute of Administration Foundation).
She is an Effective Member of the OAB/SP Special Commission on Tax Law, a Member of the Brazilian Institute of Finance Executives of São Paulo (IBEF/SP), an Associate Member of the Brazilian Institute of Tax Law (IBDT) and an Effective Member of the São Paulo Lawyers Institute (IASP). She was also appointed a member of the IASP’s Permanent Commission for Tax Law Studies.
She has more than 20 years’ experience in large and medium-sized law firms in the areas of tax and civil litigation, working especially for financial institutions and large and medium-sized companies. In 2007, she joined the firm to coordinate the team responsible for supervising all tax and civil litigation work. She is currently the partner responsible for coordinating part of the Judicial Tax Litigation.
Publications
SECCO, Fernanda Gabeira e ROBLES, Tatiana. Modulação de efeitos na hipótese de alteração da jurisprudência: o caso da exigência de contribuição previdenciária sobre o terço constitucional de férias, in Tributação e Justiça Fiscal, por elas, Rio de Janeiro, Lumen Juris, 2025.
SECCO, Fernanda Gabeira e SILVA, Paula Nayara de Oliveira da. Tributação de Serviços Financeiros: Reflexos e Consequências da Emenda Constitucional nº 132/2023 (Reforma Tributária), com Ênfase na Análise da Remuneração da Atividade Bancária – “SPREAD”, in Estudos sobre a Reforma Tributária, São Paulo, Revista dos Tribunais, Thomson Reuters, 2025.
LANGUAGE
Portuguese
English