Category: Assistant Teacher
Areas of interest / Research:
Tax Law
International Tax Law
European Tax Law
Academic Degrees:
Law degree, FDUL, in 1990;
Post-graduate degree in Management and Taxation, Instituto de Estudos Superiores Financeiros e Fiscais, 1997;
Master’s Degree in Legal and Community Sciences, FDUL, 2003;
PhD in Law, in the area of Legal and Economic Sciences, specialising in Tax Law, from FDUL, in 2010.
Scientific Research and Co-operation
Member of research centres:
Integrated PhD researcher at CIDEEFF – Research Centre for European, Economic, Financial and Tax Law, FDUL.
Member of the editorial boards of scientific journals:
Member of the Advisory Board of the Revista de Finanças Públicas e Direito Fiscal;
Member of the Scientific Council of the Portuguese Tax Association.
Member of international research projects:
Member of the Academic Committee of the European Association of Tax Law Professors, between 2012 and 2018.
Teaching or research activity in other Higher Education Institutions:
Taxation in IRS, in the Training Courses for Judges of the Administrative and Tax Courts of CEJ – Centre for Judicial Studies (between 2016 and 2019);
Economic Law, on the Master’s programme in Legal and Business Sciences at the Faculty of Law of the José Eduardo dos Santos University in Huambo, Angola (2019);
Tax Law, on the Master of Laws course at the Faculty of Law of the University of Mindelo, in São Vicente, Cape Verde (2013);
Tax Law, at ISCJS – Instituto Superior de Ciências Jurídicas e Sociais, in Praia, Cape Verde (2012);
Taxation in a Developing Economy, in the Master’s programme in Legal and Economic Sciences at the Faculty of Law of the Eduardo Mondlane University in Maputo, Mozambique (2011);
EU Taxation, on the Postgraduate Course in Tax Law at the Faculty of Law of the University of Porto (between 2006 and 2013).
Other Professional Activities:
Lawyer specialising in tax law since 2004;
Tax Arbitrator at CAAD – Administrative Arbitration Centre, since 2011;
Member of the IRS Reform Commission (2014).
Publicações Mais Relevantes:
Monographs and coordinated works:
Temas de IRS – Princípios Constitucionais, Tributação e Garantias , Paula Rosado Pereira (Coord.), Almedina, Coimbra, 2020 https://www.almedina.net/temas-de-irs-princ-pios-constitucionais-tributa-o-e-garantias-1581190102.html;
IRS Manual, 2nd Edition (updated and expanded), Almedina, Coimbra, 2019 https://www.almedina.net/manual-de-irs-1563805249.html;
IRS Manual, Almedina, Coimbra, 2018;
Corporate Taxation in Mozambique – Corporate Income Tax, Almedina, Coimbra, 2017;
Corporate Taxation in Angola – Industrial Tax and the Status of Large Taxpayers, Almedina, Coimbra, 2016;
Principles of International Tax Law – From the Classical Paradigm to European Tax Law, Almedina, 2010 https://www.almedina.net/princ-pios-do-direito-fiscal-internacional-do-paradigma-cl-ssico-ao-direito-fiscal-europeu-1563799347.html;
Studies on Personal Income Tax: Capital Income and Capital Gains, Almedina, 2005;
Corporate Taxation in the European Union: Tax Obstacles to the Internal Market and Strategies for Community Action, Almedina, 2004.
Other works:
“As diversas vertentes do princípio da capacidade contributiva e o IRS”, in Paula Rosado Pereira (Coord.) – Temas de IRS – Princípios Constitucionais, Tributação e Garantias, Almedina, Coimbra, 2020;
“Taxation of income from local accommodation”, in Luís Menezes Leitão (Coord.) – I Congresso do Alojamento Local, Almedina, Coimbra, 2020;
“Aspectos fiscais da retribuição – Tributação dos rendimentos do trabalho dependente”, in Pedro Romano Martinez / Luís Gonçalves da Silva (Coord.) – Estudos do Instituto de Direito do Trabalho, Volume VIII, Almedina, Coimbra, 2020;
“Taxation of property income in IRS”, in Luís Menezes Leitão (Coord.) – I Congress on Lease Law, Almedina, Coimbra, 2019;
“Taxation of non-habitual residents”, in AAVV – Temas de Direito Tributário – IRS e IVA 2019 (E-book), Continuing Education Collection, Centre for Judicial Studies, Lisbon, 2019. Available on the internet: http://www.cej.mj.pt/cej/recursos/ebooks/Administrativo_fiscal/eb_IRS_IVA2019.pdf;
“Compensation for termination of employment contract – Tax aspects”, published in the Journal of the Centre for Judicial Studies, 2018 – II, 2nd semester 2018;
“The principle of tax non-discrimination in international and European law”, in António Menezes Cordeiro, Eduardo Paz Ferreira, M. Januário da Costa Gomes and Jorge Duarte Pinheiro (Coord.) – Estudos em Homenagem ao Professor Doutor Carlos Pamplona Corte-Real, Almedina, Coimbra, 2016;
“Personal Income Tax Reform – International mobility and partial tax residence”, in AAVV – Temas de Direito Tributário: IRC, IVA e IRS (E-book), Continuing Education Collection, Centre for Judicial Studies, Lisbon, 2016. Available at http://www.cej.mj.pt/cej/recursos/ebooks/Administrativo_fiscal/eb_book_Tributario_II.pdf
“Around the principles of International Tax Law”, in João Ricardo Catarino, Vasco Branco Guimarães (Coord.) – Lições de Fiscalidade – vol. II – Gestão e Planeamento Fiscal Internacional , Almedina, Coimbra, 2015;
“The material scope of tax arbitration”, in AAVV – The Portuguese Tax Arbitration Regime, Almedina, Coimbra, 2015;
“Portugal’s new tax rules for investment companies”, Tax Notes International magazine, vol. 78, no. 13, 29 June 2015;
“Angola’s new tax on payments to nonresidents”, Tax Notes International magazine, vol. 79, no. 3, 20 July 2015;
“Leasing and Tax Law”, in AAVV, Temas de Direito do Arrendamento – Cadernos O Direito no. 7, Almedina, 2013;
“O papel do estabelecimento estável no Direito Fiscal Internacional”, in AAVV, Estudos em Homenagem ao Professor Doutor Alberto Xavier, Almedina, 2013;
“25 years later – Quo vadis?”, in AAVV, 25 Years in the European Union – 125 Reflections, Almedina, 2011;
“O princípio da não retroatividade da lei fiscal no campo da tributação autónoma de encargos (Comentário ao Acórdão nº 18/2011 do Tribunal Constitucional de 12/01/2011 – Processo nº 204/2010)”, published in Revista de Finanças Públicas e Direito Fiscal, no. 2, Summer 2011;
“Distribution of the power to tax in Double Taxation Conventions”, in AAVV, Estudos em Homenagem ao Professor Doutor Paulo de Pitta e Cunha, Vol. II, Almedina, 2010;
“Advance pricing agreements: a brief contribution to an analysis of their introduction in Portugal”, in AAVV, Estudos Jurídicos e Económicos em Homenagem ao Professor Doutor António de Sousa Franco, University of Lisbon Law School – Coimbra Editora, 2006;
“Some Challenges to the Corporate Income Tax Code – Transfer Pricing and the European Challenge”, in AAVV, 15 Years of the 1988/89 Tax Reform – Days in Honour of Professor Pitta e Cunha, Almedina, 2005.
Current Teaching Activity at FDUL:
Tax Law; International Tax Law; Double Taxation Conventions; Tax Policies and Global Governance; Negative Tax Integration in the European Union; Administrative and Tax Litigation.