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António Fernandes de Oliveira é advogado de consultoria fiscal

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António Fernandes de Oliveira

Mobile: +351 919 118 692

Email: a.fernandesdeoliveira@afdo-adv.com

António Fernandes de Oliveira founded AFDO-adv in 2012.

Has more than 20 years of professional experience as a lawyer at some of the main Portuguese law firms, in the corporate, financial and tax area. Currently he is mainly focused on the taxation of companies having a vast experience in handling tax issues for large economical groups (including corporate tax, transfer pricing, Stamp Duty, VAT, structured financial products and reorganizations), as well as in the most highly complex and sophisticated tax litigation, including the arbitration on tax-related matters and lawsuits before the Constitutional Court, the European Court of Justice and the European Court of Human Rights.

Academic Curriculum

Graduated in Law by the Law Faculty of the Catholic University, Lisbon School (1995)

 

Post-graduated in Management and Taxation by the Institute of Superior Financial and Tax Studies (1997)

 

Post-graduated in Markets, Institutions and Financial Instruments, by the Oporto Derivative Exchange, the Law Faculty of the University of Lisbon and the Faculty of Economics of the Universidade Nova de Lisboa (2000)

 

LL.M by the Law Faculty of the University of Cambridge (2003)

Publications

01.

“A indedutibilidade da CESE em sede de IRC” (Non deductibility of the CESE under the CIT)
in Revista Electrónica de Fiscalidade da AFP, Ano II, número 1, 2020

02.

“O acórdão do TJUE proferido nos processos apensos C-108/14 e 109/14 (Larentia + Minerva, e Marenave) e a jurisprudência do CAAD” (The ECJ judgment in joined cases C 108/14 and C 109/14 (Larentia + Minerva, e Marenave)
in Arbitragem Tributária n.º 4, January 2016, CAAD, p 36 e ss

05.

“Auto-flagelação e o Centro Internacional de Negócios da Madeira: o caso de aplicação da CGAA sancionado pelo acórdão do TCA-Sul n.º 04255/10” (Self inflicted harm and the Madeira International Business Center: the general anti abuse rule application in the case 04255/10 decided by the South Administrative Central Court)
in Estudos em Homenagem ao Professor Doutor Alberto Xavier, volume I, Almedina, 2013, p 433 e ss (in co-authorship)

03.

“A dedutibilidade em IRC dos encargos fiscais com as tributações autónomas”  (The tax deductibility of separate taxation)
in Cadernos de Justiça Tributária, n.º 3, January and March 2014, p 3 e ss (in co-authorship)

04.

“A limitada aplicabilidade do regime de preços de transferência ao financiamento do sócio à sociedade” (The limited aplicability of transfer pricing rules to funding from the shareholder)
in Cadernos Preços de Transferência, 2013, p 75 e ss (in co-authorship)

06.

“Actas e Informações sobre Deliberações Adoptadas” (General assembly meeting minutes and information on shareholder resolutions)
in Código do governo das sociedades anotado, Almedina, 2012, p 99 e ss

07.

“O Governo dos órgãos de soberania: uma introdução” (The governance of sovereign bodies – an introduction)
in O Governo das Organizações - A vocação universal do corporate governance, Almedina, 2011,
Chapter XVIII

09.

A legitimidade do planeamento fiscal, as cláusulas gerais anti-abuso e os conflitos de interesse (The legitimacy of tax planning, the general anti abuse rules and conflicts of interests)
Coimbra Editora, Novembro de 2009

08.

"O Código do IRC e os conceitos de (i) capital, (ii) partes de capital, (iii) prestações suplementares e (iv) créditos pela realização de prestações suplementares" (The corporate tax code and the concept of (i) capital, (ii) parts of capital, (iii) supplementary contributions and (iv) credits from the payment of supplementary contributions)
in Estudos em Memória do Prof. Doutor J. L. Saldanha Sanches, Volume IV, Coimbra Editora, 2011 (in co-authorship)

10.

“A Residência, a Fonte e a Tributação” (The residence, the source and the taxation)
in Ciência e Técnica Fiscal, nº 420, 2008

11.

“Responsabilidade Civil dos Administradores” (Directors civil liability)
in Código das Sociedades Comerciais
e Governo das Sociedades, Almedina (Coimbra), 2008

12.

“Taxation of Dividends distributed by Portuguese resident companies”
in Intertax, 2006 (in co-authorship)

13.

“Os artigos 39º e 43º do Tratado da Comunidade Europeia e a Tributação Directa - a
Jurisprudência do TJCE” (Articles 39.º and 43.º of the EC Treaty and direct taxation – the case law of the ECJ)
in Fisco 117/118 – 2004

14.

“Remuneração de Administradores e planos de Aquisição de Acções” (Executive compensation and stock option plans)
in Caderno do Mercado de Valores Mobiliários, nº 19, December 2004

15.

“O IVA nas transacções internacionais de comércio electrónico” (The VAT and the ecommerce)
in Fiscalidade, n.º 2, April 2000

Professional Associations

AFP

Associação Fiscal Portuguesa

IFA

International Fiscal Association

APCF

Associação Portuguesa de Consultores Fiscais

Governance Lab

Languages

Portuguese

 

English

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