COULON, DRESCH e MASINA Advogados is the result of the union of three experienced and qualified professionals in several areas of Law. Filled with the professional experience and academic training of its founders, the office’s mission is to provide high quality legal services in a fast and efficient way.

The partner’s recognized technical excellence and the commitment to keep them personally linked to the coordination of each project makes Coulon, Dresch e Masina Advogados a unique legal boutique in the Brazilian South Region Market.


To provide high quality legal services, offering solutions that contribute to the improvement of our clients’ business environment.


To be a reference in the legal segments in which we operate, being an office which is recognized for its excellence, ethics, agility and commitment to the result of the services it provides.


Excellence: To provide high quality legal services which exceed the client’s expectations.

Ethics: To always act ethically to meet the client’s needs.

Agility: To offer legal solutions in the appropriate time to satisfy the client’s needs.

Commitment: Partner’s full dedication with each project the office operates.

Practice Areas



Negotiation, elaboration and review of civil and commercial contracts, as well as conflicts resolutions arising from business relations.

Civil Liability


Legal opinions and representation of suits that deal with the clients’ civil liability or that are promoted by them, involving contractual or non-contractual matter, as well as any type of damages, whether pecuniary or non-pecuniary.

Competition / Antitrust


Analysis of competitive risks, legal opinions and administrative and judicial defenses involving issues of unfair competition and antitrust law.



Elaboration and alteration of charters (articles of association or articles of incorporation) and other corporate acts and agreements, planning of corporate structures for consolidated companies and startups, implementation of corporate governance instruments and compliance programs, merger and acquisition advisory and conflict resolutions and litigation involving companies.



Representation in administrative and judicial authorities involving conflicts derived from consumer relations, legal opinions and advice on consumer law issues.

Arbitration and Mediation


Drafting, revision and alteration of arbitration clauses, discussions before arbitration chambers, mediation or conciliation proceedings.

Bankruptcy and Reorganization


Business crisis assistance, credit authorization, filing and / or follow-up of bankruptcy proceedings and judicial or extrajudicial reorganization.

Intellectual Property


Extrajudicial and judicial claims assistance in industrial property and copyrights.



Legal opinions and administrative and judicial defenses related to any kind of taxes, as well as the filing of overpayment claims and consultations.


Fabiano Koff Coulon

Advisor and civil and commercial litigation expert since 1995, advising national and foreign companies in the areas of energy, agribusiness, telecommunications, entertainment, construction, food production, real estate, education, pharmaceuticals and banking, among others. Legal Board Member of RBS Group and former partner in two large law firms in RS. Professor in the Undergraduate and Graduate Courses of the University of Vale do Rio dos Sinos (UNISINOS). Master and PhD in Law from the Federal University of Rio Grande do Sul (UFRGS).

Rafael de Freitas Valle Dresch

Advisor and civil and commercial litigation expert since 1998. Experience in litigation concerning contracts, partnerships and intellectual property, as well as in drafting contracts, providing opinions and conducting complex legal negotiations. Currently, his projects focus on commercial contracts, civil liability, consumer law, competition law and intellectual property. Professor at the Law School of the Federal University of Rio Grande do Sul (UFRGS), Federal School of Magistracy (ESMAFE-RS) and several graduate courses. Master’s degree in Private Law from UFRGS and a PhD in Law from the Pontifical Catholic University of Rio Grande do Sul (PUCRS). Doctoral internship from CAPES at the University of Edinburgh (UK). Postdoctoral degree in Antitrust Law from the University of Illinois at Urbana -Champaign (USA). Member of the Brazilian Arbitration Committee (CBAr).

Gustavo Masina

Advisor and tax law expert since 1997, with emphasis on the preparation of legal opinions and the presentation of administrative and judicial defenses before the most varied authorities (municipal, state and federal). Wide experience as a manager for a Regional Litigation Department at a traditional business law office in RS and Tax Senior Manager at EY (Ernst & Young) for four years. Master and PhD in Tax Law from the Federal University of Rio Grande do Sul (UFRGS). Professor at Fundação Escola Superior do Ministério Público FMP and the Graduation Courses of PUC-RS, UNISINOS, FBT and IBET.


Fabiano Koff Coulon

▸ Oikos, domus e polis: configurações da relação entre o público e o privado. GZ Editora (2013). Capítulo de livro.
(Oikos, domus and polis: The relationship between the public and the private. GZ Editora (2013). Book chapter).

Critérios de quantificação dos danos extrapatrimoniais adotados pelos tribunais brasileiros e análise econômica do direito. Livraria do Advogado (2008). Capítulo de livro.
(Criteria for the quantification of non-pecuniary damages adopted by Brazilian courts and economic analysis of the law. Livraria do Advogado (2008). Book chapter).

Rafael de Freitas Valle Dresch

Fundamentos do Direito Privado: Uma teoria da justiça e da dignidade humana. Editora Atlas S.A. (2013)
(Foundations of Private Law: A Theory of Justice and Human Dignity. Editora Atlas S.A. (2013)

Fundamentos da Responsabilidade Civil pelo Fato do Produto e do Serviço: Um debate jurídico-filosófico entre o formalismo e o funcionalismo no Direito Privado. Livraria do Advogado Editora (2009)
(Foundations of Product and Service Liability: A legal-philosophical debate between formalism and functionalism in Private Law. Livraria do Advogado Editora (2009)

Gustavo Masina

Sanções Tributárias: Definição e Limites. São Paulo: Malheiros. 2016.
Tax Sanctions: Definition and Limits. São Paulo: Malheiros. 2016

ISSQN: Regra de Competência e Conflitos Tributários. Porto Alegre: Livraria do Advogado. 2008.
ISSQN: Competency Rule and Tax Conflicts. Porto Alegre: Livraria do Advogado. 2008