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With the spread of the disease COVID-19, Europe is facing an unprecedented and unparalleled crisis which requires special and exceptional solutions, particularly with restrictive effect. For sure, this is not an exclusive European problem, quite the contrary - it is a real pandemic situation, with global extent, threating and affecting all continents; even so, the following considerations will take in to account only the European context and the European Union (EU).

When the debate is about alternative ways of solving tax conflicts, the main focus must be pointed on previous mechanisms, namely on the legal permission to celebrate individual or collective tax agreements, in order to unburden the activity of traditional courts., info:eu-repo/semantics/publishedVersion

This work aims to explain, from a legal point of view, the problems related to the distribution of the taxing authority on the context of the Portuguese system., info:eu-repo/semantics/publishedVersion

Estudo sobre as normas jurídicas aplicáveis aos tributos ambientais, particularmente no âmbito da liquidação, cobrança e inspecção tributária.

Dissertação de mestrado em European and Transglobal Business Law, My aim and purpose with this piece of research is to analyse the impact of recent ‘Club Licensing and Financial Fair Play regulations’ issued by UEFA, in the structure of European sporting bodies. These regulations administrate the level of expenditure of European football clubs and, therefore, this work examines the framework of those rules, with particular emphasis given to the controversial ‘break-even’ prerequisite. We will also examine the European standards on the subject and whether the UEFA’s mechanism is compatible with the same. We will analyse the possibility that it comprises an anticompetitive agreement (art. 101 TFEU) and, in the event that it does, whether this is exempted and under what circumstances. Some related topics will also be addressed, such as the specificity of sport, the dissociation between pure sporting rules and economic rules, the alleged infringement of Articles 45 and 102 TFEU, as well as the problem of prohibition of the so-called third-party ownership of players., O meu objetivo e propósito com esta dissertação é analisar o impacto das recentes regras de 'Licenciamento de Clubes e Fair Play Financeiro’ implementas pela UEFA, na estrutura das entidades desportivas europeias. Estes regulamentos administram o nível de despesa dos clubes europeus de futebol e, por isso, este trabalho avalia o âmbito dessas regras, com particular ênfase dado ao controverso pré-requisito do 'break-even'. Serão também aferidas as normas europeias nesta matéria e se o mecanismo da UEFA é compatível com as mesmas, nomeadamente no que diz respeito à probabilidade de constituir um acordo anticoncorrencial (art. 101 TFEU) e, nesse caso, se este está isento e em que circunstâncias. Algumas temáticas adjacentes serão também abordadas, tais como a especificidade do desporto, a dissociação entre regras puramente desportivas e regras económicas, a alegada violação dos artigos 45 e 102 do TFEU, bem como o problema da proibição da partilha de títulos por terceiros.