Professor at Católica | Lisbon School of Law, having earned a Doctoral Degree in Tax Law from Universidade de Lisboa. He has taught Tax Law for nearly 20 years and has published many articles and monographs therein. Secretary of State for Tax from 2009-2011. Currently, he is a consultant for the World Bank. His main fields of research are indirect taxation, environmental taxation, local tariffs and economic regulatory tariffs. Coordinator of the regular publication of the Cadernos IVA (VAT Booklets).