José Avilez Ogando

Lawyer registered with the Bar Association since 2002.

Registered with the Cabo Verde Bar Association since 2019 (registration suspended).

Law Degree from the Faculty of Law of Lusíada University of Lisbon, 1999.

Master in Financial and Tax Law, Faculty of Law of the University of Lisbon, 2019.

Attending the PhD course in Law at NOVA School of Law since 2023.

Member of the coordination team of the NOVA Tax Research Lab, NOVA School of Law.

Member of the Editorial Board of the publication NOVA Tax Research Series, NOVA School of Law.

Member of the Portuguese Fiscal Association and the International Fiscal Association.

Essentially dedicated to Tax Law and Tax Litigation.

Languages: Portuguese, English, and Spanish.

Complementary Training:

Postgraduate degree in Securities Law, Securities Institute, Faculty of Law of the University of Lisbon, 2000.

Taxation Program for Executives, Catholic University of Portugal in 2003.

Postgraduate degree in Taxation, Lusíada University of Lisbon, 2004.

Postgraduate degree in Administrative and Tax Litigation, Faculty of Law of Lisbon, 2017.

Accounting Course for Jurists, Faculty of Law of Lisbon, 2020.

Published Works:

• Cadernos de Buenos Aires, Verbo, 2014.
• A Nulidade do Ato Tributário [The Nullity of the Tax Act], Almedina, 2022.
• “A Constitucionalidade do Regime do Pagamento Especial por Conta” [The Constitutionality of the Special Payment on Account Regime] in Revista da Ordem dos Advogados, 62, III, 2002.
• “Os Deveres de Informação Permanente no Mercado de Capitais” [Duties of Permanent Information in the Capital Market] in Revista da Ordem dos Advogados, 64, I/II, 2004.
• “A responsabilidade Social da Empresa e o Papel do Advogado” [Corporate Social Responsibility and the Role of Lawyers] in Revista da Ordem dos Advogados, 71, III, 2011.
• “Não ver ou não querer ver? O estranho caso do 'pagamento voluntário da coima' determinado por condenação em infração contraordenacional...” [Not seeing or not wanting to see? The strange case of the 'voluntary payment of the fine' determined by conviction in an administrative offense...] – Commentary on the STA Judgment, delivered in Case no. 030/20.6BEBJA, of June 9, 2021” in Revista de Direito Administrativo, year IV no. 12, 2021.
• “A natureza jurídica da autoliquidação” [The legal nature of self-assessment], Cadernos de Justiça Tributária, 33 (2021), pp. 26 et seq.
• “Da necessidade de uma cláusula geral de nulidade dos atos da administração” [On the necessity of a general clause of nullity for administrative acts], Cadernos de Justiça Administrativa, 147 (2022), pp. 3 et seq.
• “A dupla valoração normativa dos atos tributários e o caso paradigmático do erro imputável aos serviços” [The double normative valuation of tax acts and the paradigmatic case of error attributable to services], O Direito, no. 154, III (2022), pp. 129 et seq. and Cadernos de Justiça Tributária, 35 (2022), pp. 15 et seq.
• “O princípio reforçado da juridicidade tributária” [The reinforced principle of tax legality], Revista Electrónica de Fiscalidade da AFP, Year IV, No. 1 (2022).
• “Estrutura e contexto atual das relações jurídico-fiscais” [Structure and current context of legal-tax relations], Revista de Direito da Universidade Lusíada, no. 27/28 (2022), pp. 125 et seq.
• “Procedimento e verdade material como extensões da reserva de lei fiscal” [Procedure and material truth as extensions of the reservation of tax law], Revista de Finanças Públicas e Direito Fiscal, Year XIV (2023), no. 1/4.
• “Notas breves sobre a distribuição encoberta de dividendos como caso de aplicação da cláusula geral antiabuso” [Brief notes on the hidden distribution of dividends as a case of application of the general anti-abuse clause], Cadernos de Justiça Tributária, 39, (2023) p. 27-32.
• “Taxation and Sustainable Development: doing things right and doing the right things” (co-authored with Sara Neto), NOVA Tax Research Series Second Edition, Rita Calçada Pires, Diogo Feio, Mariana Beraldo (Coord.), 2024.
• “O nevoeiro fiscal e a transparência devida aos contribuintes” [The fiscal fog and the transparency due to taxpayers] (co-authored with Duarte Canau), NOVA Tax Research Series Third Edition, Rita Calçada Pires, Diogo Feio, Mariana Beraldo (Coord.), 2025.