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Alexandra Martins

Lawyer and tax consultant, Alexandra Martins has specialised in studying the phenomenon of taxation, particularly indirect taxation and VAT. The development of her professional experience in various fields has led her to develop different perspectives with regard to tax issues and the relative positioning of the key players in this area. Her main current activity is that of business tax consultancy.

Research areas: Tax law, tax procedural law and case law, administrative law.


Alexandra Martins was born in Lisbon in 1968, and graduated in Law from the Catholic University of Portugal in Lisbon in 1991. She also holds a Certificate in Advanced Training in Accounting and Management Control, administered by the School of Graduate Studies at the Catholic University, which she obtained in 2001.

In 1992 she began her career as a tax consultant with the multinational accounting and consultancy firm COOPERS & LYBRAND, where she provided advice to businesses, particularly concerning the restructuring operations of multinational groups, and participated in the development of World Bank projects in Cape Verde. She has coordinated various studies for the European Commission concerning the transposition of VAT and Excise Duty Directives, as well as the taxation of property in Portugal, and has come to specialize in the area of indirect taxation.

In 1998, she joined the staff of the Tax Consultancy Department of ERNST & YOUNG, reaching the rank of Partner in June 2001. Of note was her involvement in international tax planning projects and advice to the financial sector, including banks and insurers. She was also a member of the Technical Committee of the Working Group on REAL ESTATE TAXATION REFORM, chaired by Professor Saldanha Sanches, under the scope of ECORFI.

After a brief spell at the Faculty of Law of the University of Lisbon in the 1997/1998 academic year, where she taught Corporate Law and Tax Law I, she joined the teaching staff of the Postgraduate Course in Taxation at the Instituto Superior de Gestão (ISG) and between 2000 and 2002 taught the subjects the Origin and Evolution of VAT and VAT in International Trade.

In January 2003, following the legislative changes that preceded the Reform of Administrative Litigation she joined the Administrative and Fiscal Courts, where she worked as a tax law judge in the 2nd Administrative and Fiscal Court of Lisbon. She also joined the Office of the Secretary of State for Judicial Administration of the 16th Constitutional Government.

She is currently a partner at KPMG & Associados - Sociedade de Revisores Oficiais de Contas, S.A.


  1. A Guide do VAT in the EU, Coopers & Lybrand, Kluwer Law International, 1995 (contribuição do capítulo português)
  2. “Os Aspectos Formais do Direito à Dedução do IVA: a Dedução do Imposto em Operações Simuladas”, Fiscalidade n.º 22, ISG, Abril-Junho 2005
  3. “O IVA nos Contratos de Investigação e Desenvolvimento Tecnológico”, Fiscalidade n.º 24, ISG, Outubro-Dezembro 2005
  4. “A Instrução entre o Procedimento e o Processo Judicial Administrativo”, Ciência e Técnica Fiscal n.º 418, Centro de Estudos Fiscais, Direcção-Geral dos Impostos, Julho-Dezembro 2006
  5. A Admissibilidade de uma Cláusula Geral Anti-Abuso em Sede de IVA, Cadernos IDEFF n.º 7, Almedina, 2007

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Faculdade de Direito da Universidade de Lisboa