Publications – João Felix Pinto Nogueira

2024

Head Office Taxation rules and simplification of compliance costs of SMEs

International Transfer Pricing Journal, Volume 31, No. 1
English, Amsterdam, IBFD, 2024, pp. 10-20
Link: https://research.ibfd.org/#/doc?url=/document/itpj_2024_01_int_2
Disponível no SSRN: https://ssrn.com/abstract=4604733 ou http://dx.doi.org/10.2139/ssrn.4604733

Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22,

RS – Compatibility with fundamental freedoms of a municipal surcharge distinguishing between
residents and non-residents for the purposes of the applicable rate
European Taxation, vol. 64, n. 2/3 (2024) [ISSN: 2352-9199]
English, Amsterdam, IBFD, 2024, pp. 115-118
Link: https://research.ibfd.org/#/doc?url=/document/et_2024_02_e2_5
Available at SSRN: http://ssrn.com/abstract=4669547

Opinion Statement ECJ-TF 1/2024 on the decision of the CJEU of 5 December 2023

451/21P and C-454/21P, Engie, on alleged State aid in relation to a deduction/non-inclusion
structure in Luxembourg
European Taxation, vol. 64, n. 6 (2024) [ISSN: 2352-9199]
English, Amsterdam, IBFD, 2024, pp. 261-268
Link: https://research.ibfd.org/#/doc?url=/document/et_2024_06_e2_1
Available at SSRN: https://ssrn.com/abstract=4759515

The European Commission’s Transfer Pricing Proposal: An Initial Legal Assessment

European Taxation, vol. 64, n. 7 (2024) [ISSN: 2352-9199]
English, Amsterdam, IBFD, 2024, pp. 285-297
Link: https://research.ibfd.org/#/doc?url=/document/et_2024_07_e2_4
Available at SSRN: https://ssrn.com/abstract=4600456 or http://dx.doi.org/10.2139/ssrn.4600456

2023

Tax administration and technology: from enhanced to no-cooperation?

English, Spain, Instituto de Estudios Fiscales, 2023, pp. 51-80

Link: https://www.ief.es/Destacados/publicaciones/libros/novedadesEditoriales.vbhtml

Available at SSRN: https://ssrn.com/abstract=4125999 or http://dx.doi.org/10.2139/ssrn.4125999

Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21,

European Taxation, vol. 63, n. 1 (2023) [ISSN: 2352-9199]

English, Amsterdam, IBFD, 2023, pp. 27-34

Link: https://research.ibfd.org/#/doc?url=/document/et_2023_01_e2_4

Available at SSRN: https://ssrn.com/abstract=4252746 or http://dx.doi.org/10.2139/ssrn.4252746

Opinion Statement ECJ-TF 4/2022 on the ECJ decision of 22 September 2022 in Case C-538/20,

European Taxation, vol. 63, n. 2/3 (2023) [ISSN: 2352-9199]

English, Amsterdam, IBFD, 2023, pp. 105-110

Link: https://research.ibfd.org/#/doc?url=/document/et_2023_02_e2_4

Available at SSRN: https://ssrn.com/abstract=4297026 or http://dx.doi.org/10.2139/ssrn.4297026

Gli sviluppi dell’interpretazione della Corte di Giustizia dell’Unione Europea in materia di tassazione del fatturato in: Annali IFE 2020

Pasquale Pistone / Maria Pia Nastri

Università degli Studi Suor Orsola Benincasa, Naples, 2023
Available at SSRN: https://ssrn.com/abstract=4138130

Opinion Statement ECJ-TF 1/2023 on the CJEU decision of 16 February 2023 in Case C-707/20,

Gallaher Limited, on the taxation of capital gains in intra-group transfers
EsEuropean Taxation, vol. 63, n. 8 (2023) [ISSN: 2352-9199]
English, Amsterdam, IBFD, 2023, pp. 336-343
Link: https://research.ibfd.org/#/doc?url=/document/et_2023_08_e2_6
Available at SSRN: https://ssrn.com/abstract=4507296

Opinion Statement ECJ-TF 2/2023 on the ECJ decision of 22 December 2022 in Case C-83/21,

Opinion Statement ECJ-TF 2/2023 on the ECJ decision of 22 December 2022 in Case C-83/21, Airbnb
Ireland and Airbnb Payments UK on accessory tax obligations imposed on digital service providers
European Taxation, vol. 63, n. 9 (2023) [ISSN: 2352-9199]
English, Amsterdam, IBFD, 2023, pp. 387-393
Link: https://research.ibfd.org/#/doc?url=/document/et_2023_09_e2_1
Available at SSRN: https://ssrn.com/abstract=4514019

Other treaty models and treaty practice relating to the “other income” provision in: Revisiting Article 21 (Other Income) of the OECD Model Convention, EC and International Tax Series

Guglielmo Maisto

English, Amsterdam, IBFD, 2024, pp. xx

Right to be paid interest on overpayment of taxes in breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the ECJ decision of 8 June 2023 in Case C-322/22, E. v Dyrektor Izby Administracji

Skarbowej we Wrocławiu
European Taxation, vol. 64, n. 1 (2024) [ISSN: 2352-9199]
English, Amsterdam, IBFD, 2024, pp. 20-27
Link: https://research.ibfd.org/#/doc?url=/document/et_2024_01_e2_4
Available at SSRN: https://ssrn.com/abstract=4594719

2022

Opinion Statement ECJ-TF 1/2022 on the CJEU decision of 25 November 2021 in Case C-437/19

État luxembourgeois v L, on the conditions for information requests and taxpayer remedies

European Taxation, vol. 62, n. 5 (2022) [ISSN: 2352-9199]

English, Amsterdam, IBFD, 2022, pp. 219-223

Available at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4017710

Regole di deducibilità degli interessi e diritto dell’Unione europea alla luce del caso Lexel [Interest limitation rules and EU law following Lexel]

Diritto e Pratica Tributaria Internazionale

Italian, Milan, Wolters Kluwer/CEDAM, 2022, pp. 410-421.

Link: http://www.dpti.it/comuni/presentazione.asp

Available at SSRN: https://ssrn.com/abstract=3967272

Opinion Statement ECJ-TF 3/2021 on the CJEU decision of 18 March 2021 in Case C-388/19

MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains

European Taxation, vol. 62, n. 2 (2022) [ISSN: 2352-9199]

English, Amsterdam, IBFD, 2022, pp. 121-126

https://research.ibfd.org/#/doc?url=/document/et_2022_02_e2_4

Available at SSRN: https://ssrn.com/abstract=3977016 or http://dx.doi.org/10.2139/ssrn.3977016

Opinion Statement ECJ-TF 2/2021 on the CJEU Decision of 25 February 2021 in Case C-403/19

Société Générale, on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit

European Taxation, vol. 62, n. 2 (2022), ISSN: 2352-9199

English, IBFD, Amsterdam, 2022, pp. 30-39.

https://research.ibfd.org/#/doc?url=/document/et_2022_01_cfe_1

Available at SSRN: https://ssrn.com/abstract=3928435

2021

Abuse through the use of shell companies and arrangements for tax purposes in the EU

Feedback to the EU consultation by the IBFD task force on EU law

International Tax Studies 7-2021, IBFD [ISSN: 2590 1117]

English, Amsterdam, IBFD, 2021, pp. 2-33

Available at SSRN: https://ssrn.com/abstract=3984981

Opinion Statement ECJ-TF Assessing the compatibility of ATAD provisions with EU primary law Instruction’s manual (draft)

European Taxation, vol. 61, n. x (2021), ISSN: 2352-9199

English, IBFD, Amsterdam, 2021

Link(s):

Available at SSRN:

Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules

European Taxation, vol. 61, n. 6 (2021), ISSN: 2352-9199

English, IBFD, Amsterdam, 2021, pp. 264-267.

Link: https://research.ibfd.org/#/doc?url=/document/et_2021_06_cfe_1

Available at SSRN:

Tax Reactions to the SARS-CoV-2/COVID-19 Pandemic in Portugal

Opinio Juris in Comparatione – Studies in Comparative and National Law, Special Issue 2020 – Section 3, ISSN: 2281-5147

English, Opinio Juris, Pisa, 2021, pp. 447-466.

Tax Reactions to the SARS-CoV-2/COVID-19 Pandemic in Portugal – Opinio Juris in Comparatio (opiniojurisincomparatione.org)

https://europepmc.org/article/PPR/PPR260293

https://wprn.org/item/518252

Available at SSRN: https://ssrn.com/abstract=3779994 or http://dx.doi.org/10.2139/ssrn.3779994

Digital Services Tax: Assessing the Policy Reasons for its Introduction in the European Union

Feedback to the EU Consultation on the Introduction of a Digital Levy (co-authorship)

International Tax Studies 4-2021, ISSN: 2590-1117

English, IBFD, Amsterdam, 2021, pp. 2-16

Link: https://research.ibfd.org/#/doc?url=/document/itaxs_2021_04_int_1

Available at SSRN: https://ssrn.com/abstract=3826307

Opinion Statement ECJ-TF 3/2020 on the General Court judgments of 15 July 2020 in the Cases T-778/16 and T892/16

Ireland v. Commission and Apple v. Commission, on State aid granted by tax rulings fixing the attribution of profits to permanent establishments in Ireland

European Taxation, vol. 61, n. 2/3 (2021), ISSN: 2352-9199

English, IBFD, Amsterdam, 2021, pp. 109-116.

Link: https://research.ibfd.org/#/doc?url=/document/et_2021_02_cfe_1

Available at SSRN:

A critical exam of the reasons put forward to support new tax measures for overcoming the challenges created by digitalization

in: Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR). Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas

Editors: Eva Andrés Aucejo and Andreu Olesti Rayo; Directors: Jeffrey Owens, Eva Andrés Aucejo, Julius Sem, Andreu Olesti, Juan López Rodriguez and João Félix Pinto Nogueira

English, Thomson-Reuters, 2021

https://www.thomsonreuters.es/es/tienda/duo-papel-ebook/global-tax-governance-taxation-on-digital-economy–transfer-pricing-and-litigation-in-tax-matters-maps—adr-policies-for-global-sustainability.-ongoing-u.n.-2030-sdg-and-addis-ababa-agendasduo/p/10017540

Available at SSRN:

Pillar II and EU Law, in Perdelwitz, A. and Turina, A. (eds), Global Minimum taxation? An Analysis of the Anti-Base Erosion Initiative

English, IBFD, Amsterdam, 2021, pp. 283-314, ISBN: 978-908-722-674-9

https://research.ibfd.org/#/doc?url=/collections/gmt/html/gmt_p02_c10.html

Available at SSRN: https://ssrn.com/abstract=3924352

2020

Opinion Statement ECJ-TF 2/2020 on the CJEU decision of 3 March 2020 in Case C-75/18

Vodafone Magyarország Mobil Távközlési Zrt., on progressive turnover taxes

European Taxation, vol. 60, n. 12 (2020), ISSN: 2352-9199

English, IBFD, Amsterdam, 2020, pp. 555-564.

Link: https://research.ibfd.org/#/doc?url=/document/et_2020_12_cfe_1

Available at SSRN: https://ssrn.com/abstract=3720072

GloBE and EU Law: Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market

World Tax Journal, 2020 (Volume 12), No. 3, ISSN: 2352-923

English, IBFD, Amsterdam, 2020, pp. 465-498.

Link: https://research.ibfd.org/#/doc?url=/document/wtj_2020_03_e2_2

Available at SSRN: https://ssrn.com/abstract=3663946

Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019

in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings

European Taxation, vol. 60, n. 5 (2020), ISSN: 2352-9199

English, IBFD, Amsterdam, 2020, pp. 222-230.

Link: https://research.ibfd.org/#/doc?url=/document/et_2020_05_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644209 or http://dx.doi.org/10.2139/ssrn.3644209

Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17)

Concerning the Application of the German CFC Legislation in Relation to Third Countries

European Taxation, vol. 60, n. 4 (2020), ISSN: 2352-9199

English, IBFD, Amsterdam, 2020, pp. 152-157.

Link: https://research.ibfd.org/#/doc?url=/document/et_2020_04_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644235 or http://dx.doi.org/10.2139/ssrn.3644235

The 2019 OECD Secretariat Proposal for Pillar Two: an assessment (co-authorship)

Bulletin for International Taxation, 2-2020, ISSN: 2352-9202

English, IBFD, Amsterdam, 2020, pp. 62-75.

Link: https://research.ibfd.org/#/doc?url=/collections/bit/html/bit_2020_02_o2_1.html

Available at SSRN: https://ssrn.com/abstract=3644238

Opinion Statement ECJ-TF 3/2019 on the ECJ Decision of 22 November 2018 in Sofina (Case C-575/17) on Withholding Taxes, Losses and Territoriality

European Taxation, vol. 60, n. 2/3 (2020), ISSN: 2352-9199

English, IBFD, Amsterdam, 2020, pp. 91-97.

Link: https://research.ibfd.org/#/doc?url=/document/et_2020_02_cfe_2

Available at SSRN: https://ssrn.com/abstract=3644248 or http://dx.doi.org/10.2139/ssrn.3644248

The 2019 OECD Secretariat Proposal for a “Unified Approach” under Pillar One: an assessment (co-authorship)

Bulletin for International Taxation, 1-2020, ISSN: 2352-9202

English, IBFD, Amsterdam, 2020, pp. 14-27.

Link: https://research.ibfd.org/#/doc?url=/collections/bit/html/bit_2020_01_o2_1.html

Available at SSRN: https://ssrn.com/abstract=3644252 or http://dx.doi.org/10.2139/ssrn.3644252

Reconstructing the treaty network – EU report

English, IFA, Amsterdam, 2020, pp. 55-80.

https://www.ifa.nl/my-ifa/cahiers

Available at SSRN: https://ssrn.com/abstract=3644199

2019

Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration (co-authorship)

English, IBFD, Amsterdam, 2019, 196 pp., ISBN: 978-80-8722-537-7

Link:https://research.ibfd.org/#/doc?url=/linkresolver/static/pt_head

Available at SSRN: https://ssrn.com/abstract=3646251

Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17)

Concerning the “Beneficial Ownership” Requirement and the Anti-Abuse Principle in the Company Tax Directives

European Taxation, vol. 59, n. 10 (2019), ISSN: 2352-9199

English, IBFD, Amsterdam, 2019, pp. 487-502.

Link: https://research.ibfd.org/#/doc?url=/document/et_2019_10_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644255 or http://dx.doi.org/10.2139/ssrn.3644255

Opinion statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises

European Taxation, vol. 59, n. 9 (2019), ISSN: 2352-9199

English, IBFD, Amsterdam, 2019, pp. 446-452.

Link: https://research.ibfd.org/#/doc?url=/linkresolver/static/et_2019_09_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644281 or http://dx.doi.org/10.2139/ssrn.3644281

The 2019 OECD Proposals for addressing the tax challenges of the digitalization of the economy: an assessment

International Tax Studies, 2-2019, ISSN: 2590-1117

English, IBFD, Amsterdam, 2019, pp. 3-44.

Link: https://research.ibfd.org/#/doc?url=/document/itaxs_2019_02_int_2

Available at SSRN: https://ssrn.com/abstract=3644303

The Compatibility of the EU Digital Services Tax with EU and WTO Law: Requiem Aeternam Donate Nascenti Tributo in: Pistone

P and Weber, D., Taxing the Digital Economy

English, IBFD, Amsterdam, 2019, pp. 247-288, ISBN: 978-908-722-558-2

https://research.ibfd.org/#/doc?url=/linkresolver/static/tde_p03_c11#tde_p03_c11

Available at SSRN: https://ssrn.com/abstract=3644278

Direito Tributário Internacional – ´Contextos´ para Interpretação e Aplicação de de acordos de Bi-tributação [International Tax Law – ´contexts´ of the interpretation and application of double tax treaties], Luís Flávio Neto, (IBDT & Quartier Latin, 2018)

Intertax, 47, 01, ISSN: 0165-2826

English, Kluwer, 2019, pp. 125-126 https://www.kluwerlawonline.com/document.php?id=TAXI2019009&PHPSESSID=jbhpmepbs8lfh19efs7if2pvm2

Available at SSRN: https://ssrn.com/abstract=3644349

2018

Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms (co-authorship)

European Taxation, vol. 58, n. 9 (2018), ISSN: 2352-9199

English, IBFD, Amsterdam, 2018, pp. 419-425

https://research.ibfd.org/#/doc?url=/document/et_2018_09_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644366 or http://dx.doi.org/10.2139/ssrn.3644366

Opinion statement ECJ-TF 4/2017 on the decision of the Court of Justice of the European Union of 9 February 2017 in X (Case "pro-rata personal deductions")

concerning personal and family tax benefits in multi-state situations (co-authorship)

European Taxation, vol. 58, n. 4 (2018), ISSN: 2352-9199

English, IBFD, Amsterdam, 2018, pp. 149-162

https://research.ibfd.org/#/doc?url=/document/et_2018_04_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644373 or http://dx.doi.org/10.2139/ssrn.3644373

Opinion statement ECJ-TF 3/2017 on the decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15)

concerning the right to judicial review under article 47 of the EU Charter of Fundamental Rights in cases of cross-border mutual assistance in tax matters (co-authorship)

European Taxation, vol. 58, n. 2/3 (2018), ISSN: 2352-9199

English, IBFD, Amsterdam, 2018, pp. 93-96

https://research.ibfd.org/#/doc?url=/document/et_2018_02_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644391 or http://dx.doi.org/10.2139/ssrn.3644391

Portugal: Can a Servicer become an agent PE?: Chapter 8: in: Essers et all (ed.)

Tax Treaty Case Law around the Globe 2018

English, IBFD, Amsterdam, 2019, pp. 81-94, ISBN: 978-908-722-534-6

https://research.ibfd.org/#/doc?url=/collections/ttcl2018/html/ttcl2018_p02_c08.html

Available at SSRN: https://ssrn.com/abstract=3644283

Portugal: Taxation of Image and Economic Rights of football players: Chapter 20: in: Essers et all (ed.)

Tax Treaty Case Law around the Globe 2018

English, IBFD, Amsterdam, 2019, pp. 211-230, ISBN: 978-908-722-534-6

https://research.ibfd.org/#/doc?url=/collections/ttcl2018/html/ttcl2018_p04_c20.html

Available at SSRN: https://ssrn.com/abstract=3644299

Direct tax consequences of a Member State decision on leaving the European Union in: P. Pistone (ed.) European Tax Integration: Law, Policy and Politics

English, IBFD, GREIT Series, Amsterdam, 2018, pp. 333-386, ISBN: 978-90-8722-472-1

https://research.ibfd.org/#/doc?url=/document/eti_p03_c09

Available at SSRN: https://ssrn.com/abstract=3644362

2017

Opinion statement ECJ-TF 2/2017 on the ECJ decision of 21 December 2016 in World Duty Free Group and Others (joined cases C-20/15 P and C-21/15 P)

concerning the requirements of selective aid in the sense of article 107 of the TFEU (co-authorship)

European Taxation, vol. 57, n. 8 (2017), ISSN: 2352-9199

English, IBFD, Amsterdam, 2017, pp. 354-357

https://research.ibfd.org/#/doc?url=/document/et_2017_08_cfe_2

Available at SSRN: https://ssrn.com/abstract=3644412 or http://dx.doi.org/10.2139/ssrn.3644412

Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries (co-authorship)

European Taxation, vol. 57, n. 4 (2017), ISSN: 2352-9199

English, IBFD, Amsterdam, 2017, pp. 163-172

https://research.ibfd.org/#/doc?url=/document/et_2017_04_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644419 or http://dx.doi.org/10.2139/ssrn.3644419

Opinion statement ECJ-TF 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15)

on the admissibility of gross withholding tax of interest (co-authorship)

European Taxation, vol. 57, n. 1 (2017), ISSN: 2352-9199

English, IBFD, Amsterdam, 2017, pp. 30-34

https://research.ibfd.org/#/doc?url=/document/et_2017_01_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644425 or http://dx.doi.org/10.2139/ssrn.3644425

2016

“God save the Brexit”: Tax Implications of the leave vote (co-authorship)

European Taxation, Vol 56, n.º 11, ISSN: 2352-9199

English, IBFD, Amsterdam, 2016, p. 474-496

https://research.ibfd.org/#/doc?url=/document/et_2016_11_uk_1

Available at SSRN: https://ssrn.com/abstract=3644430

Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14)

X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax

European Taxation, vol. 56, n. 6 (2016), ISSN: 2352-9199

English, IBFD, Amsterdam, 2016, pp. 255-261

https://research.ibfd.org/#/doc?url=/document/et_2016_06_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644461 or http://dx.doi.org/10.2139/ssrn.3644461

Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14)

on the French Intégration Fiscale (co-authorship)

European Taxation, vol. 56, n. 5 (2016), ISSN: 2352-9199

English, IBFD, Amsterdam, 2016, pp. 211-213

https://research.ibfd.org/#/doc?url=/document/et_2016_05_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644464

Opinion Statement ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13)

on “Horizontal Discrimination” (co-authorship)

European Taxation, vol. 56, n. 2/3 (2016), ISSN: 2352-9199

English, IBFD, Amsterdam, 2016, pp. 94-98

https://research.ibfd.org/#/doc?url=/document/et_2016_2-3_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644466 or http://dx.doi.org/10.2139/ssrn.3644466

Opinion Statement ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13)

Concerning the “Marks & Spencer Exception” (co-authorship)

European Taxation, vol. 56, n. 2/3 (2016), ISSN: 2352-9199

English, IBFD, Amsterdam, 2016, p. 87-93

https://research.ibfd.org/#/doc?url=/document/et_2016_2-3_cfe_2

Available at SSRN: https://ssrn.com/abstract=3644468

Opinion Statement ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)

Concerning Taxation (co-authorship)

European Taxation, vol. 56, n. 1 (2016), ISSN: 2352-9199

English, IBFD, Amsterdam, 2016, pp. 34-36

https://research.ibfd.org/#/doc?url=/document/et_2016_01_cfe_1

Available at SSRN: https://ssrn.com/abstract=3644470

Portugal: Tax residence certification and entitlement to compensatory interest by taxpayers within a relief at source system, Chapter 7

in: Tax Treaty Case Law around the Globe

Editor: Peter Essers et all

English, IBFD, Amsterdam, 2016, pp. 85-104, ISBN: 978-90-8722-392-2

https://research.ibfd.org/#/doc?url=/document/ttcl2016_p01_c07

Available at SSRN: https://ssrn.com/abstract=3644437

Portugal: Non-discrimination and access to domestic tax law incentives for individuals in the residence state

Chapter 33, in: Tax Treaty Case Law around the Globe

Editor: Peter Essers et all

English, IBFD, Amsterdam, 2016, pp. 385-36, ISBN: 978-90-8722-392-2

https://research.ibfd.org/#/doc?url=/document/ttcl2016_p07_c33

Available at SSRN: https://ssrn.com/abstract=3644444

Justificaciones y Proporcionalidad – Los últimos dos tramos en la Jurisprudencia del TJUE en materia de compatibilidad de normas tributarias internas sobre la en fiscalidad directa con las libertades comunitarias

Impuestos directos y libertades fundamentales del tratado de funcionamiento de la Unión Europea : cuestiones fundamentales en la jurisprudencia del Tribunal de Justicia de la Unión Europea

Editor: Adolfo Martín Jimenez and Francisco Carrasco

Spanish, Thomson Reuters Aranzadi, Jerez de la Frontera, 2016, pp 257-294, ISBN: 978-84-9135-200-6

https://www.thomsonreuters.es/es/tienda/duo-papel-ebook/impuestos-directos-y-libertades-fundamentales-del-tratado-de-funcionamiento-de-la-union-europea-duo/p/10007588

Available at SSRN: https://ssrn.com/abstract=3644445

The Notion of Tax [PT National Report for IFA Cahiers of International Taxation

Vol. 101, n.º 2, 2016]

Editor: Helminen, M. (General Reporter)

English, IFA, Amsterdam, 2016, pp. 667-686, ISBN: 978-90-1239-715-5

https://research.ibfd.org/data/ifacahier/pdf/ifacahier_2016_volume2_portugal.pdf

Available at SSRN: https://ssrn.com/abstract=3644454

2015

Taxation of Charities in Portugal [Portuguese National Report for the EATLP congress Rotterdam] in Taxation of Charities in Europe

Frans Vanistendael (ed.)

English, EATLP, IBFD, Amsterdam, 2015, pp. 449-491, ISBN: 978-90-8722-325-0

https://research.ibfd.org/collections/toc/pdf/toc_taxation_of_charities.pdf#toc_taxation_of_charities

Available at SSRN: https://ssrn.com/abstract=3641659

Portugal: Right To Be Notified in Requested State in Treaty Case Law around the globe 2014

Kemmeren, Smit, Essers, Broe, Vanistendael, Lang, Pistone, Such, Staringer, Storck (ed.)

English, IBFD, Amsterdam, 2015, pp. 293-304, ISBN: 978-90-8722-298-7

https://research.ibfd.org/#/doc?url=/document/ttcl2014_p07_c36

Available at SSRN: https://ssrn.com/abstract=3642484 or http://dx.doi.org/10.2139/ssrn.3642484

PE and Non-Discrimination Regarding Domestic Relief for Double Economic Taxation in Tax Treaty Case Law around the globe 2014

Kemmeren, Smit, Essers, Broe, Vanistendael, Lang, Pistone, Such, Staringer, Storck (ed.)

English, IBFD, Amsterdam, 2015, pp. 355-364, ISBN: 978-90-8722-298-7

https://research.ibfd.org/#/doc?url=/document/ttcl2014_p06_c29

Available at SSRN: https://ssrn.com/abstract=3642494

2014

Neutralização na distribuição de dividendos intra-europeia – Comentário a acórdão do STA Revista de Finanças Públicas e Direito Fiscal

Vol. VI, n.º 3, ISBN 978-97-2404-554-2, ISSN: 1646-9127

Portuguese, Almedina, Lisbon, 2014, pp. 301-320

Available at SSRN: https://ssrn.com/abstract=3642518 or http://dx.doi.org/10.2139/ssrn.3642518

A posição jurídica do sujeito passivo no âmbito da troca de informações entre Estados (co-authorship with Andrea Rodrigues Guerreiro)

Argumentum, ISSN: 2359-6880

Portuguese, UNIMAR, Brazil, 2014, pp.435-453

http://ojs.unimar.br/index.php/revistaargumentum/article/view/115/23

Available at SSRN: https://ssrn.com/abstract=3642540 or http://dx.doi.org/10.2139/ssrn.3642540

2013

Segurança Jurídica e Proporcionalidade em Direito Tributário (Proportionality and Legal Certainty in domestic and EU Tax Law) in Segurança e Confiança Legítima do Contribuinte Manuel Pires & Rita Pires (eds.)

Portuguese, Universidade Lusíada, Lisbon, 2013, pp. 161-186, ISBN: 978-989-640-154-2

http://editora.lis.ulusiada.pt/livros/livro555.htm

Available at SSRN: https://ssrn.com/abstract=3642549

The meaning of Royalties and payments for Software in Tax Treaty Case Law around the globe 2012.

Kemmeren, Smit, Essers, Broe, Vanistendael, Lang, Pistone, Such, Staringer, Storck (ed.)

English, IBFD / Linde, Amsterdam, 2013, pp. 185-212, ISBN 978-90-8722-191-1

https://research.ibfd.org/#/doc?url=/document/ttclg_p05_c19

Available at SSRN: https://ssrn.com/abstract=3642559

2012

Portugal - The Feared Austerity Budget Enters into Force

European Taxation, Vol. 52, issue 2, 2012, ISSN: 0014-3138

English, IBFD, Amsterdam, pp. 127-131

https://research.ibfd.org/#/doc?url=/document/et_2012_02_pt_1

Available at SSRN: https://ssrn.com/abstract=3642591

Portugal [The Impact of the OECD and the UN Models in the Portuguese DTC’s] in Lang, M., Pistone, P., Such, J., Staringer, C. (coord.)

The Impact of OECD and UN Model Conventions on Bilateral Tax Treaties

English, Cambridge University Press, Cambridge, 2012, pp. 846-879, ISBN 978-11-0701-972-0

https://www.cambridge.org/core/books/impact-of-the-oecd-and-un-model-conventions-on-bilateral-tax-treaties/portugal/BE4D243C4B39A4F6EE3EAA265AF6DEC4

Available at SSRN: https://ssrn.com/abstract=3642589

2011

Exit Taxes in Portuguese Corporate Taxation

European Tax Studies, 1/2011, ISSN: 2036-3583

English, SEAST, Bologna, 24 pp.

https://ste.unibo.it/article/view/4817/4588

Available at SSRN: https://ssrn.com/abstract=3642610

Los impuestos de salida sobre personas jurídicas en Portugal

Estudios Tributários Europeos, 1/2011, ISSN: 2036-3583

Spanish, SEAST, Bologna, 24 pp.

https://ste.unibo.it/article/view/4817/4592

L’exit tax sulle società in Portogallo

Studi Tributari Europei, 1/2011, ISSN: 2036-3583

Italian, SEAST, Bologna, 24 pp.

https://ste.unibo.it/article/view/4817/4589

A dupla Residência Fiscal de Pessoas Singulares: Enquadramento da questão nos planos interno, europeu e internacional à luz da recente orientação do Supremo Tribunal Administrativo

Revista de Finanças Públicas e Direito Fiscal, Year IV, n.º 1, ISBN 978-97-2404-554-2, ISSN: 1646-9127

Portuguese, Almedina, Lisbon, 2011, pp. 209-248

Available at SSRN: https://ssrn.com/abstract=3642639 or http://dx.doi.org/10.2139/ssrn.3642639

Tributação e Desenvolvimento – Contributo do Direito Fiscal Internacional (Tax and Development: the contribute from International Taxation)

Revista Direito e Desenvolvimento, Vol. I, n.º 2, ISSN: 2236-0859

Portuguese, UNIPE, Brazil, 2011, pp. 199-219

https://periodicos.unipe.br/index.php/direitoedesenvolvimento/article/view/156/140

Available at SSRN: https://ssrn.com/abstract=3642647

Libertad de establecimiento [Right of Establishment in CJEU’s case law] in Comentários de Derecho Tributario Comunitario – Analisis e interacción con la normativa fiscal española

Spanish, Madrid, AEDAF, Lopez Rodriguéz, Juan (ed.) 10/2011, pp. 91-121, ISBN: 978-84-8902-526-4

https://www.atelierlibros.es/libros/comentarios-de-derecho-fiscal-comunitario-analisis-e-interaccion-con-la-normativa-fiscal-espanola/9788489025264/

Available at SSRN: https://ssrn.com/abstract=3642621

2010

Direito Fiscal Europeu – O Paradigma da Proporcionalidade: A proporcionalidade como critério central da Compatibilidade de normas tributárias internas com as liberdades fundamentais

Portuguese, Wolter Kluwer / Coimbra Editora, Coimbra, 2010, September 2010, 672 pp., ISBN: 978-972-32-1831-2

Link: http://www.livrariajuridica.com/ins_product.aspx?MENU_LEFT_ID_CLASSE=552&SUB_NAV_ID_CLASS=&SUB_NAV_ID_OBJ=28869

2009

Abuso de Direito em Fiscalidade Directa – A emergência de um “novo” operador jurisprudencial comunitário [Abuse in European Tax Law – The emergence of a new european concept]

Revista da Faculdade de Direito da Universidade do Porto, Ano VI, ISSN: 1645-1430

Portuguese, Coimbra Editora, Coimbra, 2009, pp. 233-299

https://repositorio-aberto.up.pt/handle/10216/53215

Available at SSRN: https://ssrn.com/abstract=3642649 or http://dx.doi.org/10.2139/ssrn.3642649

Semiótica de la proporcionalidad – de la Catedral de Santiago a la Fiscalidad Directa Europea

(Semiotics of Proportionality – Proportionality in Direct Taxation)

Dereito – Revista Xurídica da Universidad de Santiago de Compostela, Vol. 18, N.º 1, ISSN 1132-9947

Spanish, Santiago de Compostela, 2009, pp. 315-330

http://hdl.handle.net/10347/7925

Available at SSRN: https://ssrn.com/abstract=3642655

Autonomas ma non troppo – Reflexiones sobre la autonomía de los entes infra-estatales a la luz de la Sentencia Geurts – STJUE de 25 Octobre de 2007

Estudios Financieros. Revista de contabilidad y tributación. comentarios, casos prácticos, ISSN: 1138-9540

Spanish, Centro de Estudios Fiscales, Madrid, 2009, pp. 91-136

Available at SSRN: https://ssrn.com/abstract=3642657

2008

Violación del Princípio de Igualdad en la Cesión de Ingresos de un impuesto estatal a los ayuntamientos

Comentario a la STC portugués n.º 711/2006 de 29 de Diciembre de 2006 (Equality Principle Breaches’ in the Cession of Tax Revenues to Local Entities)

Tributos Locales, n.º 75, ISSN: 1577-2233

Spanish, Edisofer, Madrid, 2007, pp. 119-139

Available at SSRN: https://ssrn.com/abstract=3642674

Segurança Social – Perspectiva Fiscal (with Glória Teixeira)

Vinte anos do Código das Sociedades Comerciais, Homenagem aos Prof. A. Ferrer Correia, Orlando de Carvalho e Vasco Lobo Xavier, Vol. II

Portuguese, Coimbra Editora, Coimbra, 2008, pp. 741-778, ISBN 978-972-32-1548-9

https://www.almedina.net/product_info.php?products_id=5449

Available at SSRN: https://ssrn.com/abstract=3642666

2007

Violación del Princípio de Igualdad en la Cesión de Ingresos de un impuesto estatal a los ayuntamientos

Comentario a la STC portugués n.º 711/2006 de 29 de Diciembre de 2006 (Equality Principle Breaches’ in the Cession of Tax Revenues to Local Entities)

Tributos Locales, n.º 75, ISSN: 1577-2233

Spanish, Edisofer, Madrid, 2007, pp. 119-139

Available at SSRN: https://ssrn.com/abstract=3642674

Orçamento da União Europeia – As Perspectivas Financeiras para 2007-2013 (UE Budget – Financial Perspectives for 2007-2013, Manuel Lopes Porto, Coimbra, Almedina, 2006)

Dereito – Revista Xurídica da Universidad de Santiago de Compostela, vol. 16, n.º 2, ISSN: 1132-9947

Spanish, University of Santiago de Compostela, Santiago de Compostela, 2007, pp. 239-242

http://www.usc.es/revistas/index.php/dereito/index

Available at SSRN:

2006

Alguns aspectos do Mens Iuris to Tribunal de Justiça da Comunidade Europeia

Estudos em Homenagem ao Professor José Gomes Brito (Revista Jurídica da Universidade Católica de Salvador)

Portuguese, Salvador de Bahia Law School – Catholic University, Brazil, 2006, pp. 61-74, CDD 340\

Link:

Available at SSRN: https://ssrn.com/abstract=3642683

2005

Breve Anotação sobre o conceito de taxa

Revista da Faculdade de Direito da Universidade do Porto, ISSN: 1645-1430

Portuguese, Coimbra Editora, Coimbra, 2005, pp. 167 e ss

https://sigarra.up.pt/fdup/pt/pub_geral.pub_view?pi_pub_base_id=49854

Available at SSRN: https://ssrn.com/abstract=3642694

Estudos Jurídico-Económicos para um projecto de regulamento de arrumos e lugares de garagem situados nos agrupamentos habitacionais da Câmara Municipal do Porto

(Economic and Juridical Studies for the Regulation of the Basements and Parking lots in Oporto’s Social Housing Buildings – with Glória Teixeira, José Costa and Raquel Guimarães) in Arrendamento Social (Gloria Teixeira, ed)

Portuguese, Almedina, Oporto, 2005, pp. 107 e ss, ISBN: 972-40-2645-0

https://www.almedina.net/product_info.php?products_id=1411

Available at SSRN: https://ssrn.com/abstract=3642689 or http://dx.doi.org/10.2139/ssrn.3642689

2004

Incentivos Fiscais para a Investigação e Desenvolvimento em Portugal

Revista da Faculdade de Direito da Universidade do Porto, I, ISSN: 1645-1430

Portuguese (translation from the original study, in English), Coimbra Editora, Coimbra, 2004, pp. 325-345

Available at SSRN: https://ssrn.com/abstract=3642697 or http://dx.doi.org/10.2139/ssrn.3642697

Princípio da Independência: Fundamentos Jurídicos de uma compreensão actual

Preços de Transferência e o Caso Português (Glória Teixeira & Duarte Barros, eds)

Portuguese, Vida Económica, Oporto, 2004, pp. 307-339, ISBN 978-97-2788-112-3

https://www.wook.pt/livro/precos-de-transferencia-e-o-caso-portugues-duarte-barros/88135

Available at SSRN: https://ssrn.com/abstract=3642700