Francisco Geraldes Simões

Tax partner of Galhardo Vilão Torres Sociedade de Advogados.

Practice Areas

Taxation, Tax Litigation.

LL.L. (Licentiate in Laws), Nova University of Lisbon, 2007.
LL.M. (Master in Laws), Nova University of Lisbon, 2009.
Post-graduate diploma in Taxation, Católica University of Portugal, 2011.
Post-graduate diploma in Corporate Law, Católica University of Portugal, 2012.
Post-graduate diploma in Public Companies and Securities Law, Católica University of Portugal, 2013.

Taxation, Tax Litigation.

Exit taxation of emigrating companies within the EU, in Revista Fiscalidade, (October - December 2009).
New Tax Arbitration System to Speed, Simplify Dispute Resolution.
(with Manuel Anselmo Torres), in Tax Notes Int’l, (October 18, 2010).
An Analysis of the Constitutional Court's Ruling No 251/2010.
(with Manuel Anselmo Torres), in Revista de Finanças Públicas e Direito Fiscal, (January 2011).
The VAT exemption on the supply of holiday accommodation under a timeshare scheme, in Revista Fiscalidade, (July - September 2011).
VAT – The question of the computation of the “worldwide pro-rata”, in «VAT Cahiers 2013» (coord. by Sérgio Vasques, former Secretary of State for Fiscal Affairs).
The issue of arbitrability on a dispute over tax assessments based on mere presumption of income, in Revista Arbitragem Tributária no 1, CAAD, 2014.
VAT and Unjust Enrichment, in «VAT Cahiers 2014» (coord. by Sérgio Vasques, former Secretary of State for Fiscal Affairs).
VAT and Sports activities, in Cadernos de Justiça Tributária no 09, CEJUR (Jul./Set. 2015).

Invited professor, Portuguese Catholic University, Faculty of Law, Lisbon, post-graduate degree in taxation, since 2013.
Invited professor, Portuguese Catholic University, Faculty of Law, Lisbon, post-graduate degree in real estate law, since 2016.