Lawyer registered to the OAB/RS under the no. 58.719 and to the OAB/RJ under the no. 147.145. Graduated in Law by the Universidade Católica de Pelotas in 2003. Post-graduate in Tax Law by the Brazilian Institute of Tax Studies (IBET) in 2008. Post-graduate in Labor Law by the Institute of Cultural Development (IDC) in 2010. Specialist in Strategic Management of Legal departments and Law Firms by UNISINOS in 2010. Lúcio Lauser Moraes has an extensive experience in the prevention and resolution of conflicts, standing out in the management and prevention of liabilities, as well as in the coordination and execution of internal audits for the identification and quantification of corporate risks. He practices in the management of litigation and the consulting of corporate restructuring of companies in the segment of construction, IT and technology. He has an advanced level of English. Member of the Junta de Recursos Fiscais (Board of Fiscal Resources) from the City of Pelotas. Responsible for the area of tax law.