The Legal 500

Abreu Advogados’ 20-strong tax team is ‘proactive and timely’, and highly rated for its ‘technical expertise’. Tax arbitrators Miguel Teixeira de Abreu and Pedro Pais de Almeida head the group, which is advising a European bank in a claim made against the Portuguese tax authorities for a tax law violation, and also assisting Eureko BV and Achmea Holding NV in withholding tax claims. La Sede Barcelona, Banco Espírito Santo, Marriott and Sony Europe remain key clients. Maria Dulce Soares is also recommended.

Cuatrecasas, Gonçalves Pereira’s ‘very experienced’ team provides ‘accurate, timely, and business-oriented responses’. Highlights included advising Cork Supply Group on tax issues relating to shareholder restructuring, and advising ICGP on the tax implications of updating its EMTN programme. ‘In the top tier of tax advisers in Portugal’, Diogo Ortigão Ramos is ‘attentive and has clever insights’, and is rated for his ‘expertise on current fiscal affairs’. Associate Gonçalo Bastos Lopes has ‘outstanding technical skills’.

Garrigues’ dedicated team provides ‘insightful analysis’. It advised Caja Madrid and Bankia on tax issues relating to the securitisation of bank loans between Portuguese companies and Caja Madrid, and continues to provide tax advice to Iberdrola regarding its €1.7bn hydroelectric power dams project in Portugal. Newly made-up partner Pedro Miguel Brás is ‘excellent’ in tax litigation, and is recommended along with team head Fernando Castro Silva. Paulo Núncio was appointed as the Secretary of State for Tax Affairs in June 2011.

Linklaters LLP’s ‘highly sensible, commercial and responsive’ group advises corporate clients on tax issues as a support for the corporate practice. Managing associate Rui Camacho Palma heads the team, which advised a syndicate of banks – including Banco Desenvolvimento de Angola and CaixaBI – on the €100m financing of a shopping centre in Luanda. The group also assisted Tate & Lyle with tax planning relating to the sale of its EU sugar business to American Sugar Refining, and also advised Ageas on tax structuring for an employee incentive plan. Associate Ricardo Reigada Pereira is a ‘shining star’ with ‘incredibly deep technical knowledge’.

Morais Leitão, Galvão Teles, Soares da Silva & Associados demonstrates ‘a good level of assertiveness in legal advice and litigation’. It acts for Banco Santander Consumer Portugal and Barclays Bank in litigation and advisory matters, and is also advising Turbogás on the new Portuguese tax regime. Other clients include EDP, Chevron Texaco, Cofina and Sonaecom. Francisco de Sousa da Câmara is recommended, and Oporto-based António Lobo Xavier is ‘particularly good’. Senior associate António Côrte-Real Neves’ experience includes consumer tax work, including petrol and alcohol tax.

PLMJ Law Firm has ‘one of the best tax practices in Portugal’, which provides ‘professional and timely responses’, and is highly rated for its contentious expertise. Rogério Fernandes Ferreira is a well-known individual in the arena, and is advising Somague Engenharia, PT and Fidelity Funds in tax litigation. Ferreira is also advising Citigroup Global Markets on reviewing tax issues pertaining to equity transactions, and Bacardi Martini Portugal on excise duties. João Magalhães Ramalho is advising UBS regarding VAT on real estate transactions.

Vieira de Almeida & Associados provides ‘outstanding service’, and ‘prompt and objective responses’. Clients appreciate the ‘specialised advice from subject matter experts’. The team advised Banco Português de Negócios on tax matters relating to the sale and transfer of its French branch to Banque BCP. Other clients include Stericycle, Brisa and Ongoing Strategy Investments. The ‘dynamic and dedicated’ Tiago Marreiros Moreira delivers ‘very constructive insights’, and associates Conceição Gamito, Joaquim Pedro Lampreia, Joana Domingues and Ricardo Seabra Moura are also recommended.

ABBC – Azevedo Neves, Benjamim Mendes, Carvalho & Associados – Sociedade de Advogados is noted for its responsiveness, and has strong capabilities in tax litigation and arbitration. The team acts for clients in the tobacco, energy, aviation and financial sectors, including Iberwind, Banif Bank and TACV (Cape Verde Airlines). António Moura Portugal has ‘deep knowledge of tax legislation’, and ‘a superb ability to find solutions’. Nuno Azevedo Neves is recommended as having ‘knowledge and experience in corporate transactions’.

At Cardigos e Associados, António Fernandes de Oliveira has ‘outstanding technical knowledge and huge experience’, and works together with the banking and corporate teams on tax issues. Highlights included advising JPMorgan Europe on tax implications of its €400m facility with Caixa Geral de Depósitos, and providing Mizuho Corporate Bank with tax advice regarding a €390m term and revolving facilities agreement. The group is representing Soporcel in a case relating to pension fund contributions, and Secil in transfer pricing litigation. Associate Sofia de Sousa Caetano is ‘fast becoming a fully seasoned tax lawyer’.

At CMS Rui Pena & Arnaut, Nuno Pena and Patrick Dewerbe lead on the contentious and tax planning sides respectively. Senior associate Helena Costa Cabral, who joined the team from Ernst & Young in 2011, ‘impressively solves complex tax matters’.

FCB&A – F Castelo Branco & Associados provides advisory and contentious tax advice, and has experience in Angola. Diogo Bernardo Monteiro is advising Medinfar on tax restructuring, and also advised Antalis on tax aspects of the €20m sale of its office supplies division. New clients include ONGC Videsh, BNP Paribas and HSBC.

Paula Rosado Pereira at SRS Advogados provides pure tax advice, and also as part of transactions. Highlights included advising the London branch of RBS on tax matters relating to securitisation, and advising Milupa Comercial on the tax regime of non-habitual residents. Banco do Brasil is a client of senior associate Maria da Graça Martins who, as with Pereira, also acts as a tax arbitrator.

Sérvulo & Associados’ ‘intelligent and accurate’ Gonçalo Leite de Campos has ‘a very deep knowledge of all tax perspectives’, and is becoming a ‘top reference for tax work’. Formerly focused on employment issues, Tiago Soares Cardoso now works full time in tax. The team advises Portuguese companies in tax litigation, and regarding corporate income tax, VAT and administrative tax.

Uría Menéndez – Proença de Carvalho advises on tax restructuring, transfers of shareholdings, and on other corporate and real estate transactions. Filipe Romão provides ‘pragmatic solutions to avoid risks’, has ‘great knowledge and expertise’, and is ‘always available and able to meet deadlines’. Clients include Saint-Gobain Group, Unilabs, Galp Energia and ETE.

At AAA advogados, associate André Gonçalves has ‘extremely valuable fiscal planning expertise’ and advises on contentious issues, benefits, tax structuring and the tax implications of corporate transactions. Clients include Hopalis and Volkswagen Autoeuropa.

Henrique Nogueira Nunes’ team at Albuquerque & Associados is experienced in corporate tax work and litigation. It is advising Asea Brown Boveri on VAT issues and in tax claims, and also acts for ETE.

Tax work is a cornerstone practice for Espanha & Associados, which is experienced in defending clients before the tax authorities. João Espanha advises on regulations and handles tax litigation, and Elsa Rodrigues is the other main contact.

Franco Caiado Guerreiro & Associados provides ‘clear advice’ on taxation, and ‘punches above its weight’ in this regard. Tiago Caiado Guerreiro has ‘very specific tax knowledge’, and advised Paperlinx on VAT issues. Ana Castro Gonçalves advised Enersistems, Energias on stamp duty matters pertaining to a €30m project financing.

MGRA & Associados advises General Motors and Liberty Mutual on general tax matters, and handles tax disputes for clients including Ferrobérica. It also has experience advising on tax crime, fines and penalties. Mário da Rosa Amaral is ‘a very good individual’.

André Vasques Dias’ team at Macedo Vitorino & Associados focuses on providing support to corporate clients. Highlights included advising Bogaris on the VAT and transfer tax implications of a real estate acquisition, and providing corporate income tax advice to GDF Suez regarding wind farms.

Alexandra Pereira dos Reis and the ‘diligent and insightful’ Joana Andrade Correia provide tax advice at Raposo Bernardo following José Pedroso de Melo’s move to CCA Advogados. Clients include Delta Airlines and Glintt Technologies. Clients rate the group’s ‘extremely prompt responses’, and ‘helpful and informative advice’.

Teixeira de Freitas, Rodrigues e Associados – Sociedade de Advogados RL’s key tax lawyers are Luiz Augusto Teixeira de Freitas, Vasco Carvalho Marques and Leonor Xavier. Marques is providing tax assistance to a tobacco company restructuring investments in Portugal, Brazil and the Netherlands, and Xavier is assisting a Brazilian meat producer and exporter on Portuguese tax matters.

pbbr (Pedro Pinto, Bessa Monteiro, Reis, Branco, Alexandre Jardim & Associados – Sociedade de Advogados, R.L)’s of counsel João Marques Pinto advises on real estate taxes.

Serra Lopes, Cortes Martins & Associados’ of counsel Isabel Garcia is an experienced tax lawyer.