The office denominated RIVERA & DE PAOLA - Associated Lawyers was constituted with the aim of rendering services of juridical assistance and services related to the judicial and administrative contentious, having its specialization in the tributary and patron social welfare areas.

         Its juridical personality is formalized by the appropriated public registers: at the Ministry of Finance C.G.C nº 68.620.301/0001-51, at Curitiba Municipal City Hall nº 7.088.266.228-8 and at the Brazilian Lawyers Association, Paraná Section under the nº 130 Book A, Page 27, being its legal and accountable obligations in absolute order. The office is also associated to the Paraná Commercial Association, to the CEPEC - Accountable -Tributary - Financial Studies and Research Center, to the Franco - Brazilian Industry and Commerce Chamber of Paraná and American Chamber, and it takes part of the Juridical executive body of the Industry and Civil Construction Union in the state of Paraná - SINDUSCON/PR.

         Having as titular partners the Lawyers REINALDO CHAVES RIVERA and LEONARDO SPERB DE PAOLA, the office assembles their professional experiences which have been accumulated for years of professional exercise and effective and permanent participation in academic activities connected to juridical themes, giving special attention to the tributary issues.

         The partner REINALDO CHAVES RIVERA began his career as a public employee at the Procuradoria da Fazenda Nacional do Paraná (juridical organ of the Ministry of Finance), where he could absorb knowledge concerning the juridical-tributary area for many years, concomitantly with his graduation at the law course, having then started his professional activities as a member of the staff of a renowned juridical office in the capital, giving ample attendance to big companies, including multinationals and he has given sequence to such activity at the office where he is one of the partners nowadays. At the academic activities, the superior professorship is outstanding. He has been a titular professor at the Law Faculty of Curitiba (Faculdade de Direito de Curitiba) for fifteen years, having even obtained the leadership of the department at such juridical institution, besides the fact of having taught at the Escola de Magistratura do Paraná and at other teaching institutions. He has presented several lectures on tributary themes and he is a member of cultural and scientific associations (Attorney Institute of Paraná, Liberal Institute, having been the president of the Institute of Tributary Law of Paraná) and he is also a member of entrepreneurial associations (Franco - Brazilian Industry and Commerce Chamber and American Chamber). He has had some of his articles published in specialized journals and periodicals, and has juridical works published. He has obtained his specialization at USP and nowadays he is concluding his master degree in tributary law at Federal University of Paraná.

         The partner LEONARDO SPERB DE PAOLA graduated in law at the Federal University of Paraná, where he also acquired the degree of master at tributary law and doctor at commercial law. He has a great experience in the entrepreneurial attendance, specially in issues concerning the tributary causes. He was a substitute counselor at the Brazilian Lawyers Association (OAB), Paraná Section. Concerning the superior professorship, he was part of the teaching staff at the Law School of the OAB/PR, having taught the commercial law subject at the Federal University of Paraná (UFPR) as an invited professor. He takes part in scientific associations (Lawyers Institute of Paraná and Tributary Law Institute of Paraná) and also in entrepreneurial associations (Franco - Brazilian Industry and Commerce Chamber and American Chamber). He has presented lectures on tributary themes and has several articles published in specialized journals and periodicals. His master dissertation under the title "Presumptions and Fictions in the Tributary Law" was published by the publishing company "Del Rey" of Minas Gerais.

         In the consultation area, the office RIVERA & DE PAOLA - Associated Lawyers concentrates its work on clarifying any doubt which the enterprises may have concerning juridical matters, outstanding its work on tributary themes, involving matters related to federal, state and municipal tributes as for example the Income Tax, Union Contribution on the profit, Social Contributions (PIS/PASEP,COFINS and the ones concerning the financing of the Social Security), IPI, IOF, Importation and Exportation taxes, Tax on the Circulation of Merchandise and Services, Municipal Tax on Services. Yet concerning such area, the office has promoted seminars directed to its clients such as the Seminars which took place in February 1997, March 1998, February 1999, February 2000 and March 2001. These seminars were about the alterations in the legislation of the Income Tax concerning to the years mentioned above.

         In the juridical contentious area, the office had an outstanding performance in the administrative defenses before the fiscal organs ( such as Receita Federal, Receita do Estado, Municipal City Halls, INSS) concerning all of its instances. And before de Judicial Power, in tributary actions, involving several tributary requirements which were included in the National Tributary System, with actuation before the Federal and State trials of primary degree, intermediate trials and Superior Courts.