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flavia ganzella

Flavia Ganzella


Flavia Ganzella Fragnan is a partner at Campos Mello Advogados in cooperation with DLA Piper of the Tax practice, based in São Paulo. Flavia has more than 18 years of experience in Tax Litigation, working in the administrative and judicial areas, in all spheres (municipal, state, and federal) and at all jurisdictional levels (first and second instances and superior courts). 

She is also experienced in lawsuits filed for the recovery of tax credits and works closely with the M&A team during the legal due diligence review. Flavia is also acknowledged for her work advising clients in a variety of industries. She was recognized as the most admired lawyer in the Tax specialty and in the economic sector of communication and entertainment by Análise Advocacia, edition of 2019.

DLA Piper and Campos Mello Advogados (CMA) are separate and independent law firms, which work in cooperation with one another. Partners of DLA Piper are not partners of CMA; and CMA partners are not partners of DLA Piper.

Bar admissionsSao Paulo, Brazil


  • Flavia represents ECE Construção e Empreendimentos Ltda in the defense placed in the tax assessment regarding lack of social contribution due to the separation of the client´s main activity to other Companies, including ECE.
  • Flavia represents GPAT S.A. Propaganda e Publicidade in the defense placed in the tax foreclosure filed by the Municipality of São Paulo to charge ISS (tax on service) debts.
  • English
  • Spanish
  • Postgraduate Degree in Tax Law, Fundação Getúlio Vargas 2016

  • LL.B. in Law, Universidade Presbiteriana Mackenzie (Mackenzie)


The Legal 500 Latin America

  • Recommended, Brazil Tax Advisory (2024)
Additional Recognitions
  • Analise Advocacia, Recognized (2023 – 2024)
  • Analise Advocacia Mulher, Recognized (2019, 2022)



+55 11 98612 0113
(Work, São Paulo (Cooperation Firm))