{"id":371,"date":"2019-09-12T12:24:47","date_gmt":"2019-09-12T15:24:47","guid":{"rendered":"http:\/\/rms.adv.br\/parceiros\/atratis-copy-copy-copy\/"},"modified":"2026-03-17T09:25:59","modified_gmt":"2026-03-17T12:25:59","slug":"deborah-sales","status":"publish","type":"socios","link":"https:\/\/rms.adv.br\/en\/socios\/deborah-sales\/","title":{"rendered":"Deborah Sales"},"content":{"rendered":"<h2>Professional Experience<\/h2>\r\n<ul>\r\n \t<li>Advisor to Judge of the Court of Justice of the State of Cear\u00e1, from August 1996 to April 2004;<\/li>\r\n \t<li>Director of Division of Auxiliary Activity of the Coordination of Advisors to the Presidency of the Court of Justice of the State of Cear\u00e1 in February 1999;<\/li>\r\n \t<li>Professor at the Faculty of Law of the Federal University of Cear\u00e1 (UFC) from 1996 to 2010;<\/li>\r\n \t<li>Deputy Head of the Department of Public Law at the Federal University of Cear\u00e1 (UFC) and deputy coordinator of the Law Course at the same faculty, from 2004 to 2006;<\/li>\r\n \t<li>Effective Member of the Cearense Institute of Tax Studies &#8211; ICET;<\/li>\r\n \t<li>Effective Member of the Cearense Institute of Administrative Law &#8211; ICDA;<\/li>\r\n \t<li>Coordinator of the Specialization Course in State and Process Law at the Department of Public Law at UFC Law School, from 2007 to 2008;<\/li>\r\n \t<li>Member of the Special Administrative Law Commission of the Federal Council of the Brazilian Bar Association.<\/li>\r\n<\/ul>\r\n&nbsp;\r\n<h2>Academic Experience<\/h2>\r\n<ul>\r\n \t<li>Master in Law from the Federal University of Cear\u00e1 (UFC);<\/li>\r\n \t<li>Bachelor of Laws from the Federal University of Cear\u00e1 (UFC).<\/li>\r\n<\/ul>\r\n&nbsp;\r\n<h2>Publications<\/h2>\r\nCo-author of the books \u201cContributions in the Brazilian Tax System\u201d, \u201cTax Penal Sanctions\u201d, \u201cJudged Thing &#8211; Constitutionality and Legality in Tax Matters\u201d, \u201cNegative Certificates and Fundamental Rights of the Taxpayer\u201d, all edited by Editora Dial\u00e9tica &#8211; SP &amp; ICET.\r\n\r\nShe is also co-author of a book published by the UFC University Press, with the title \u201cTaxation, by income tax, incident on interest and other capital income, earned by non-profit social assistance entities in their financial investments. \u201dAnd the book\u201c Philosophy and Constitution \u201dedited by Editora Letra Legal &#8211; RJ, with the title\u201c The Unconstitutionality of the Reimbursement to SUS by the Health Plan Operators \u201d.\r\n\r\n&nbsp;\r\n<h2>Contact<\/h2>\r\ndeborahsales@rms.adv.br","protected":false},"featured_media":2975,"template":"","class_list":["post-371","socios","type-socios","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deborah Sales - RMS Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rms.adv.br\/en\/socios\/deborah-sales\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deborah Sales - RMS Advogados\" \/>\n<meta property=\"og:description\" content=\"Professional Experience Advisor to Judge of the Court of Justice of the State of Cear\u00e1, from August 1996 to April 2004; 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