José AvilezOgando
Lawyer and researcher focused on Tax Law and Tax Litigation, and their intersections with Administrative and Constitutional Law.I head the tax practice at the law firm Seabra, Cunha, Távora e Associados, S.A., R.L. and I am a PhD candidate at NOVA School of Law, where I am part of the coordination team of the NOVA Tax Research Lab and the Editorial Board of the NOVA Tax Research Series.
Tax act's pathologies and invalidities
The nature and limits of Tax Administration actions, their defects (vices), and the legal remedies under the regime of invalidities.
Fiscal Constitution and fundamental rights
The application and defeasibility of tax laws in light of the Fiscal Constitution and the reinforced principle of fiscal legality (juridicidade fiscal).
Tax sustainability and system trust
The sustainability and legitimacy of the tax system, rebalancing the tax litigation pyramid, and the role of taxation in building robust institutions and achieving the SDGs.
Technology and the new tax administration paradigm
The transition of the Tax Administration from a collection authority to a regulatory entity, the compliance-by-design paradigm, the use of AI in tax management, and the emerging challenges to taxpayers' rights.
Special Series: Fifty Years of the Tax Constitution (1976–2026)
- P. IIntroduction and Main Phases of the First Five Decades of the 1976 Constitution
- P. IIPhase I (1976–1989): Constitutional Demilitarisation and the Affirmation of Democratic Self-Taxation
- P. IIIPhase II (1989–1997): Flexibilisation of the Economic Model and Openness of Tax Typicity
- P. IVPhase III (1997–2008): The Revival of the Constitutional Question, the Prohibition of Retroactive Tax Laws and the Rise of Financial Contributions
- P. VPhase IV (2008–2019): Crisis Taxation, Retrospectivity in Periodic Taxes and Ability to Pay
- P. VIPhase V (2019–2026): The Reaction Against False Interpretative Laws, Extraordinary Contributions and Regulatory De-legalisation
- P. VIIAssessment and Conclusions on Half a Century of Constitutional Tax Case Law
NOVA Tax Research Lab · May 2026
The Portuguese Patent Box RegimeNOVA Tax Research Lab · May 2026
The Housing Tax Shock — framework and opportunitiesNOVA Tax Research Lab · Mar 2026
Recap on the Hot Topic of Hereditary Shares in Personal Income Tax (IRS)NOVA Tax Research Lab · Jan 2025
The Fall of the Banking Sector Solidarity SurchargeNOVA Tax Research Lab · Jul 2024
The Taxpayer as Addressee of Tax LawsNOVA Tax Research Lab · Jun 2024
Two Kinds of Tax Lawyers?NOVA Tax Research Lab · Jun 2024
Capital Gains, Land Subdivisions and the IRS Transitional Regime: Revisiting Case LawNOVA Tax Research Lab · Jan 2023
Hidden distributions of dividends within the scope of the general anti-avoidance ruleObservador · Abr 2019
The New Relationship Between Taxpayers and the Tax AuthorityObservador · Mar 2019
Double Taxation, Finland and the Single MarketObservador · Nov 2018
A Call for EmigrationObservador · Out 2018
A Budget for the Post-Truth EraNew taxation without representation? The legitimacy of the fiscal state in new global contexts
Fast Data, Smart Taxes? Mobilizing technology and cooperation in a post-BEPS world
Cadernos de Justiça Tributária, 50 · 2025
The unbearable lightness of tax damage: constitutionality of determining tax crime damages without prior administrative assessmentRevista da Ordem dos Advogados, 85 III/IV · 2025
The Fiscal Ouroboros: Tax litigation, new conflicts and trust in the systemNOVA Tax Research Lab · 2025
Tax Fog and the Transparency Owed to TaxpayersNOVA Tax Research Lab · 2024
Taxation and Sustainable Development: doing things right and doing the right thingsCadernos de Justiça Tributária 39 · 2023
Brief notes on the concealed distribution of dividends as a case for applying the general anti-avoidance ruleLusíada. Direito, n.º 27/28 · 2022
Structure and current context of tax-legal relationshipsRevista Electrónica de Fiscalidade da AFP, Ano IV · 2022
The Reinforced Principle of Tax LegalityO Direito, 154 (III) · CJT 35 · 2022
The dual normative valuation of tax acts and the paradigmatic case of error attributable to the services