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Gustavo Lopes Courinha
GUSTAVO LOPES COURINHA

Gustavo Lopez Courinha graduated (1999) and obtained a Master’s (2003) in Law, and is a Junior Lecturer at the Faculty of Law of the University of Lisbon, where he has taught since 2002, including the following courses: International Economic Law, Financial and Tax, Law of Obligations and (Public) Financial Law II.

He worked as a Lawyer at the law firm Raposo Subtil, Matos Esteves & Associados, between 1999-2004 and the law firm Caetano de Freitas & Associados, from 2004-2006.

He teaches Community Tax Law on the Postgraduate Course at the Catholic University of Portugal.

CURRICULUM

Speaker at various conferences and seminars in Portugal:

  • "Certain aspects of VAT taxation  of leasing" - seminar given at the Fifth Postgraduate Course on the Urban Leasing Law, organised by the Law School of the University of Lisbon (2007);
  • “Tax planning: myths, inaccuracies and reality "– lecture given as a guest speaker at the Polytechnic Institute of Leiria (2007);
  • “The General Theory of Abuse in Tax Law "- seminar given on the Postgraduate Course in Advanced Tax Law, organized by The Institute for Economic, Financial and Tax Law of the Faculty of Law of the University of Lisbon, as a guest speaker (2006 and 2007);
  • “CIT structure and incidence"- seminar given on the Postgraduate Course in Advanced Tax Law, organized by the Institute for Economic, Financial and Tax Law of the Faculty of Law of the University of Lisbon, as a guest speaker (2005);
  • "Article 23/No. 7 of the CIT Code, the Constitution and the Conventions on Double Taxation" – conference organised by the New University of Lisbon on the theme "Restructuring of firms and limits of tax planning."

Speaker at international seminars and conferences:

  • “Tax Treaties and Social Security Conventions”, High Level Scientific Conference, in Rust (Austria), organised by the University of Vienna;
  • "Portuguese International Tax Law", seminar taught on the LL.M. course at the Faculteit Rechtsgeleerdheid of Maastricht University, in Maastricht;
  • "WTO and Direct Taxation," High Level Scientific Conference in Rust (Austria), organised by the University of Vienna, given as an assistant researcher;
  • "The International Tax Law of Cape Verde", course organised by the Foundation for Law and Justice and the Institute for Economic, Financial and Tax Law of the Faculty of Law of the University of Lisbon, in Cape Verde;
  • "The concept of interest in the OECD Model Convention," conference organised by the Institut für betriebswirtschaftliche Steuerlehre, Johannes Kepler Universität Linz, in Linz on the theme "The Savings Directive".

PUBLICATIONS

Possui vários artigos, estudos e recensões nas revistas Fiscalidade, Jornal Fiscal, Vida Judiciária e Revista de Finanças Públicas e Direito Fiscal e em várias obras colectivas, nacionais e estrangeiras, destacando-se “A Tributação em IVA da Relação Locatícia Imobiliária” (Jornal Fiscal 3/2001 – IVA), “A Tributação Directa das Pessoas Colectivas no Comércio Electrónico” (Fiscalidade n.º 6 – Abril 2001), “A tributação dos cidadãos portugueses trabalhadores no estrangeiro à luz do artigo 15º do Modelo de Convenção OCDE” (Fiscalidade n.º 17 – Janeiro 2004), “O regime de emissão de dívida pública” (Estudos de Homenagem ao Professor Doutor Sousa Franco, Vol. II), “Ainda a propósito da tributação dos trabalhadores portugueses na Alemanha – algumas notas” (Revista de Finanças Públicas e Direito Fiscal, n.º 1 - Primavera 2008), “The concept of interest under the OECD Model Tax Convention” (obra colectiva “The Savings Directive”, da editora Linde Vërlag - 2006), “Double Taxation Conventions and Social Security Conventions - Portugal” em co-autoria com Ricardo Borges (obra colectiva “Double Taxation Conventions and Social Security Conventions”, da editora Linde Vërlag - 2006).

Publicou as obras monográficas “A cláusula Geral Anti-Abuso no Direito Tributário: contributos para a sua compreensão”, pela editora Almedina, em 2004, o “Imposto do Selo Anotado”, pela editora Almeida & Leitão, em 2000 (enquanto co-autor) e “Legislação Cooperativa Anotada”, pela editora Vida Económica, em 2000 (enquanto co-autor).

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Faculdade de Direito da Universidade de Lisboa