Graduated in Law from the Faculty of Law of the University of Lisbon (FDL). Visiting Assistant Professor and Coordinator of Taxation at ISCTE-IUL (since 1991) and ISCTE Executive Education. Consultant to the World Bank and the International Monetary Fund (Fiscal Affairs Department and Legal Department). Consultant to the US Treasury's Tax Programme. Coordinator of the Economic and Social Council. Inspector General of Justice Services. Author of the book Impostos - Teoria Geral, Almedina edition (6 editions) and Coordinator and Co-author of the book Guia dos Impostos em Portugal, Quid Juris edition (35 editions).