Bachelor of Laws, Master Degree and JD in Financial and Tax Law from at the Federal University of Minas Gerais – UFMG. Spagnol completed his graduate studies at the Universidad Autónoma de Madrid and currently is professor of the graduate and undergraduate courses and at the Federal University of Minas Gerais and Faculdade de Direito Milton Campos. Spagnol has also written several books and papers and has lectured at conferences and workshops both in Brazil and abroad. Founding partner of Botelho Advogados. Tax Law practice.