Degree in Law (Faculty of Law of the University of Coimbra) and Political and Social Sciences (ISCSP), Master in Legal and Community Sciences (UCL) and Doctor of Law (Université catholique de Louvain-la-Neuve). Professor at the European University. Jurisconsult. It includes the list of arbitrators of the Administrative Arbitration Center (CAAD) in fiscal matters. Member of the Research Office of the Order of Certified Accountants, of the Institute of Economic, Financial and Fiscal Law of the Faculty of Law of Lisbon and of the SOCIUS/CSG Research Center of the Higher Institute of Economics and Management. Among other positions, he was Secretary of State for Tax Affairs, Coordinator of the Economics and Finance Unit of the Permanent Representation of Portugal to the European Union and Director of the Office of Legal and Economic Support of VAT Services.