Degree in Law (FDUC) and in Political and Social Sciences (ISCSP), Masters in Community and Legal Sciences (UCL) and Doctor of Law (Louvain-la-Neuve). Professor at UAL. Legal adviser. Member of the CTOC Studies Office. Among other positions, I have been the Secretary of State for Tax Affairs, Coordinator of the Economy and Finance Centre at REPER and Director of the GAJE office of the VAT Services.
Areas of interest: taxation, economic law, Sociology of law
Educational Background: Degree in Law (Faculty of Law of the University of Coimbra) and Degree in Political and Social Sciences (ISCSP/Technical University of Lisbon). Master's in Community and Legal Sciences (Faculty of Law of the Catholic University of Portugal). PhD in law (thesis: “La régulation communautaire de la concurrence fiscale. Une approche institutionnelle”) from the Faculty of Law of the Catholic University of Louvain-la-Neuve (supervisor: Professor Jacques Malherbe).
Additional professional and academic training: Seminar on VAT, the University of Paris IX; Course on Tax Administration, DGCI, Course on Community Law, Instituto Nacional de Administração, Oeiras, Postgraduate Course in Corporate Law, Instituto Superior de Gestão (Lisbon); Postgraduate Diploma in European Organizations and Higher Educational Diploma in Comparative Law (International Faculty for the Teaching of Comparative Law, Strasbourg).
Current academic activity: Professor at UAL, teaching Constitutional Law, Tax Law and Sociology of Law. I have also taught the Tax Law module on the IDEFE/ISEG Postgraduate Course on Management of Human Resources and Social Advantages and various Modules of the Advanced Postgraduate Course in Tax Law organised by IDEFF/Faculty of Law of the University of Lisbon. I regularly participate as an invited speaker on Postgraduate Courses in Accounting, Auditing and Tax Law at the Lusíada University (Porto).
Former academic activity: In previous years I was a Visiting Assistant Professor at the Instituto Superior de Economia e Gestão, teaching Economic Law, Political Science, Community Law, Labour and Trade Union Law for the undergraduate course in Economics. I have also taught issues dealing with Taxation (Fiscal Policy, VAT and Tax Law, Taxation and PALOPS countries) and Economic Law on Masters at ISEG (on Economic Cooperation and Development ) and on Postgraduate Courses organized by IDEFE/ISEG (Tax Management for Organisations and Auditing, Public Finance and Budget Management).
I have also previously taught Competition Law on the MBA program at the University of the Algarve and the Portuguese Tax System III (VAT), Tax harmonisation and Fiscal Disputes on the Postgraduate Course in Taxation at the School of Financial and Tax Studies (Instituto Superior de Estudos Financeiros e Fiscais) in Lisbon and Porto.
I was also a member of staff of the Institute of Applied Psychology for six years and taught the subjects Introduction to Social Sciences, General Sociology, Labour Relations and the Sociology of Political Life.
Professional activity: Currently a legal advisor. I also form part of the Studies Centre of the Chamber of Chartered Accountants, coordinated by Prof. Daniel Bessa.
I was the coordinator of the Economics and Financial Unit of Portugal's Permanent Representation in Brussels (2002-2005). In 2001-2002 I was a member of the National Council for Environment and Sustainable Development and, in 2001, the coordinator of the Working Group that created the Processing Sections for Social Security.
Previously I served as a civil servant at the Tax Office (DGCI - Ministry of Finance), where I reached the post of assistant principle and carried out, among others, the following duties: service director of the VAT Legal and Economic Support Office; where I monitored the process of the harmonization of indirect taxation within the European Union, participated in the work of the first Portuguese Presidency and the OECD dossiers; lawyer in the Legal and Economic Support Service of the Income Tax Administration and as such for one year was the representative of the Treasury at STA; a lawyer at the Directorate of Legal Services and Disputes (formerly Legal Advisory Services).
In my early career I was a Public Prosecutor in Coruche, Amarante, Porto and Montalegre.
Political and trade union activity: Secretary of State for Tax Affairs in the 13th Constitutional Government, under the Finance Minister Prof. Sousa Franco (1995-1999). In this capacity, I was Vice President of the EU Working Group on the Code of Conduct concerning Direct Taxation of Firms. He was previously the Chef de Gabinet for the Minister for Labour (Dr. Costa Leal) in the 3rd Constitutional Government and the Budget Secretary of State in the 2nd, 3rd and 4th Provisional Governments.
I was a member of the trade union committee at ISEG for several years.
Other activities: I was a founder of the ISPA Cooperative (1981) and first General Secretary of that institution.
I have been on more than 30 aid missions to Angola, Cape Verde, Guinea-Bissau, Mozambique and Brazil, in projects for UNDP, the European Union, and the World Bank and within the framework of public and private international cooperation.
I have given dozens of papers in Portugal and abroad (Rennes, Paris, Buenos Aires, Luanda, Maputo, Brasilia, Belo Horizonte, Gramado, Siena, Caserta, and Brussels) as well as training seminars on tax issues, labour relations and economic and legal affairs.
I am a member of the Management Board of the Association Internationale de Droit économique, and was formerly a member of the editorial committee of the Revue Internationale de Droit économique, Vértice, the Journal Análise Psicológica and the Journal Revista de Administração e Políticas Públicas. I am also a member of the Portuguese Tax Association, the International Tax Association and the European Association of Tax Law Professors.
Autor ou co-autor dos livros:
Autor ou co-autor de várias dezenas de artigos, monografias e comunicações em matérias jurídico-económicas, fiscais, laborais e epistemológicas, entre os quais: