![Image: Humberto Ávila](https://res.cloudinary.com/pim-red/image/upload/q_auto,w_350/v1638273066/dunckerhumblot/personen/vila_Humberto_shh4i7.jpg)
Humberto Ávila
Humberto Ávila was born in Brazil and graduated in law from the Catholic University of Rio Grande do Sul in 1991. After completing his master's degree at the Federal University of Rio Grande do Sul (1996), he received his doctorate from the Ludwig-Maximilians-Universität München (2002). In 2006, he was a visiting scholar at Harvard University. In 2007 he habilitated at the University of São Paulo. From 2007 to 2009 he was a visiting researcher at the Universities of Heidelberg and Bonn. From 2003 to 2012 he was an adjunct professor and from 2012 to 2019 holder of the Chair of Tax Law at the Federal University of Rio Grande do Sul. Since 2014, he has held the Chair of Tax Law at the University of São Paulo.