His work consists mainly on providing legal and tax advice to individuals and businesses, including credit institutions, financial companies, insurance companies and other financial undertakings, with particular emphasis on tax advice and on life assurance, namely unit-linked investment insurance, pension plans, insurance and capitalisation operations.

His work also involves tax litigation, representing clients in disputes with the tax authorities and in judicial proceedings. He is also a tax arbitrator at the CAAD, where he is often the arbitrator appointed by the taxpayer in large-scale complex disputes.

With approximately 30 years of career behind him, his experience affords him an overall and integrated view of the problems and thus contributes to the firm offering effective solutions for its clients.

He graduated in 1989 from the Law School of Universidade de Lisboa and has been intensely involved in ongoing training, most notably, the Post-Graduate Course in Advanced Taxation held by the IDEFF.

In 2004, he was acknowledged as a Specialist Tax Lawyer by the Portuguese Bar Association.

He is a member of the following organisations:

• IFA – International Fiscal Association
• UIA – Union Internationale des Avocats
• AFP – Associação Fiscal Portuguesa
• APCF – Associação Portuguesa de Consultores Fiscais
• AIDA – Association Internationale de Droit des Assurances

• “Regime Fiscal do Juro Decorrido”, Issue No. 51 of Fisco, co-written with Fernando Castro Silva;
• “Regime Fiscal dos Produtos do Ramo Vida”, Issue No. 59/60 of Fisco;
• “Enquadramento das Seguradoras na Dispensa de Retenção na Fonte”, Issue No. 62 of Fisco, co-written with Fernando Castro Silva;
• “Enquadramento tributário dos planos de previdência empresarial”, Issue No. 60 of Eurocontas;
• Technical co-revision of “Vocabulário de Seguros”, written by Rui Andrade. Published by the Instituto do Consumidor in December 2001;
• “Da aplicação do artº 73º do OE 2000, em especial nas instituições de crédito”, Issue No. 10 of Fiscalidade;
• Technical co-revision of “Guia do Consumidor de Seguros”, written by Eugénia Alves. Published by the Instituto do Consumidor in September 2002;
• “Breves notas sobre o regime da Portaria n.º 1446-C/2001 – preços de transferência”, revista Fiscalidade, nº 12, co-written with Elsa Rodrigues;
• “Life Insurance and Tax Planning”, Issue No. 25 of Fiscalidade;
• “Sobre a nova redacção do artº 46º do EBF”, Issue No. 124/125 of Fisco.
• “IRS”, Almedina, 2009
• “IMT, IMI, IS”, Almedina, 2010.
• “Sobre o Imposto do Selo – Algumas especificidades do Crédito ao Consumo”, Issue No. 44 of Fiscalidade.
• “Ramo Vida em livre prestação de serviços – velhas e novas questões fiscais”, Estudos em Homenagem ao Prof. Alberto Xavier, Almedina, I Vol., 2013
• “A Ofensiva do Free Capital”, Cadernos Preços de Transferência 2013, collective work arranged by the Católica Global School of Law – Universidade Católica Portuguesa. Almedina, 2013.
• “Colectânea de Legislação de Seguros – Ramo «Vida»”, Almedina, 2014, co-written with Leonor Futscher de Deus and Sara Botelho de Almeida.
• “The European Economic Interest Grouping (EEIG) – a Portuguese experience”, International in-House Counsel Journal, Vol. 8, No. 31, Spring 2015, co-written with Carlos Fernandes.
• “Pagamento de prémios em espécie – actividade em Portugal em regime de LPS”, Issue No. 200 of Vida Judiciária, March/April 2017, co-written with Leonor Futscher de Deus.
• “PIT on partial redemption: the tide has turned”, Private Life Insurance, Farad International, 2017.
• “Contribuição sobre o Sector Bancário: Subsídios para a sua qualificação tributária”, issue No. 10 of Revista de Arbitragem Tributária, CAAD, January 2019, co-written with Ricardo Peão.

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