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Research

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 progressive implementation of the compliance-by-design paradigm, the use of Artificial Intelligence in tax management, and the emerging challenges to taxpayers' rights.

Work in progress

New 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

The unbearable lightness of tax damage: the constitutionality of determining damage in tax crimes without prior administrative assessment

Books
nulidade-ato-tributario

Almedina · 2022

The Nullity of the Tax Act

cadernos-de-buenos-aires

Verbo, Lisboa · 2014

Buenos Aires Notebooks

(fiction)
Articles & chapters
nova-tax-research-series-volume-three

NOVA Tax Research Series, 3rd Ed. · 2025

Tax Fog and the Transparency Owed to Taxpayers

in co-authorship with Duarte Canau

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nova-tax-research-series-volume-two

NOVA Tax Research Series, 2nd Ed. · 2024

Taxation and Sustainable Development: doing things right and doing the right things

in co-authorship with Sara Neto

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notas-breves-distribuicao-encoberta-dividendos

Cadernos de Justiça Tributária, 39 · 2023

Brief notes on the concealed distribution of dividends as a case for applying the general anti-avoidance rule

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procedimento-verdade-material

Revista de Finanças Públicas e Direito Fiscal XIV, n.º 1/4 · 2023

Procedure and material truth as extensions of the tax legality reserve

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estrutura-relacoes-juridico-fiscais

Lusíada. Direito, 27/28 · 2022

Structure and current context of tax-legal relationships

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principio-juridicidade-tributaria

Revista Electrónica de Fiscalidade da AFP, Ano IV · 2022

The Reinforced Principle of Tax Legality

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dupla-valoracao-normativa-atos-tributarios

O Direito, 154 (III) · Cadernos de Justiça Tributária, 35 · 2022

The dual normative valuation of tax acts and the paradigmatic case of error attributable to the services

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clausula-geral-nulidade-atos-administrativos

Cadernos de Justiça Administrativa, 147 · 2022

On the need for a general clause for the nullity of administrative acts

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natureza-juridica-autoliquidacao

Cadernos de Justiça Tributária, 33 · 2021

The legal nature of self-assessment

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nao-ver-ou-nao-querer-ver

Revista de Direito Administrativo IV, 12 · 2021

Not seeing or not wanting to see? The strange case of "voluntary payment of the fine" determined by a conviction for a non-criminal tax infringement — Commentary on STA Judgment, Case No. 030/20.6BEBJA, June 9, 2021

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responsabilidade-social-empresas

Revista da Ordem dos Advogados, 71 III · 2011

Corporate Social Responsibility and the Role of the Lawyer

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deveres-informacao-permanente

Revista da Ordem dos Advogados, 64 I/II · 2004

The Duties of Permanent Disclosure in Capital Markets

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constitucionalidade-pec

Revista da Ordem dos Advogados, 62 III · 2002

The Constitutionality of the Special Payment on Account (PEC) Regime

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