Inês Santos

Managing Associate | Tax PRA Porto
Languages | English - Spanish - Italian

ACADEMIC AND PROFESSIONAL BACKGROUND

Law Degree, University of Porto, Faculty of Law (2014); Master in Law, Legal and Economic Sciences, University of Porto, Faculty of Law (2016); Post-graduate degree in European Customs Law, Portuguese Catholic University, Faculty of Law, Lisbon School (2021).

Master Course: Customs Practices and International Trade, Portuguese Chamber of Commerce and Industry (2019); Specialization Course on Tax Law Themes, Center for Judicial Studies (2019); Participation in the workshop “Tax Judicial Process”, Almedinamais (2016); Participation in the Conference “Taxation and Accounting, Always”, Portuguese Tax Association (2016).

Guest note-taker and author of several articles d’O Informador Fiscal – partnership with CIJE – Centro de Investigação Jurídico-Económica (since 2016).

“The new subparagraph e) of paragraph 4 of article 4 of the ETAF: a critical analysis in the political-legislative foundations and jurisprudence and the principle of unity and coherence of the legal system” (co-authored with Carlos Filipe Costa and Marlene Teixeira de Carvalho), in Revista de Direito Administrativo – AAFDL, Lisbon, n.9 (Sep.-Dec. 2020), p.85-91.

President of the Jurisdictional Council of the Northern Gymnastics Association – olympic cycle 2021-2024.

Trainee Lawyer at Sá Miranda & Associados, Law Firm, RL.

NOMINATIONS

 

▪️ Finalist (2021 – 2022) | Forty Under 40 | Tax

 

 

▪️ Ranked (2021 – 2023) | Tax

▪️ Ranked (2023) | Porto Leading Comercial

PUBLICATIONS

▪️ “The new subparagraph e) of paragraph 4 of article 4 of the ETAF: a critical analysis in the light of the political-legislative and jurisprudential foundations and the principle of unity and coherence of the legal system” (in co-authorship with Carlos Filipe Costa and Marlene Teixeira de Carvalho), in Revista de Direito Administrativo – AAFDL, Lisbon, n.9 (Sept.-Dec. 2020), p.85-91;

▪️ Guest Annotator and author of several articles on O Fiscal Informador – partnership with CIJE – Legal and Economic Research Center (since 2016);

▪️ Annotated articles:

    • Chapter VI – Effects of non-compliance, Part III – Non-compliance with the contributory obligation;
    • Title III – Fines and accessory sanctions in particular, Title IV – Prescription, Title V – Process and procedures, all of Part IV – Administrative offense;
    • Chapter II – Final Provisions, Part V – Complementary, transitional and final provisions;
    • All of the Code of Contributory Regimes of the Social Security Social Security System, available on the LEXIT Portal.
  • PRA-Raposo, Sá Miranda & Associados, Sociedade de Advogados, SP, RL. (ahead, PRA), headquartered in Rua Rodrigo da Fonseca, N.º 82, 1.º Dto 1250-193 Lisboa and Tax Registration Number 505 253 739 is the Controller.
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