Founding Partner

Lawyer specialized in Tax Law

Rui Sampaio

Academic Record:
  • Law degree from the Faculty of Law of the Portuguese Catholic University of Porto (2003).
  • Postgraduate qualification in Tax Law from the Faculty of Law of the University of Porto (2006).
  • Attended the postgraduate programme in Corporate Finance at the Institute of Higher Financial and Tax Studies (Instituto de Estudos Superiores Financeiros e Fiscais) (2006).
  • Postgraduate qualification in International Taxation from the Faculty of Law of the University of Santiago de Compostela (2008).
  • Crowe Horwath Tax Academy Seminar, Austrian and International Tax Law Institute (2009).
  • Specialisation course in Administrative and Tax Law (Tax Law Modules I and II and Administrative Law Module I), organised in partnership between the Portuguese Bar Association and the Centre for Judicial Studies (2009).
  • Master’s degree in Law from the Faculty of Law of the Portuguese Catholic University, Porto (2009).
  • Executive course in Taxation and Tax Planning at Católica Porto Business School (2013).
  • Third Course in Administrative Litigation Practice at the Faculty of Law of the University of Porto (2014).
  • Advanced training course on the “New Legal Framework of the Administrative Procedure Code” at the Faculty of Law of the Portuguese Catholic University, Porto (2015).
  • Training course on the Prevention of Money Laundering and Terrorist Financing at Instituto CRIAP (2023).
  • Attended dozens of training courses in Tax Law and Information Society Law (Internet Law).
  • Participated in several international conferences organised by the International Fiscal Association (IFA) and Crowe International.
  • Training courses on the review of the Modelo 22 corporate income tax return, organised by the Portuguese Association of Accountants.
  • Course on Sports Taxation, Sports Law Hub, Institution for Business in Sport.
Professional experience:
  • Admitted to the Portuguese Bar Association (2006).
  • Senior Tax Consultant in Crowe’s Tax Department (2006–2009).
  • Founding Partner of Ramos Pereira e Sampaio e Associados, Sociedade de Advogados, SP, RL (since 2009).
  • Technical speaker at the 25th Latin American Tax Law Conference and the 34th Colombian Tax Law Conference, and international speaker at the 18th Colombian Congress of Public Accountants (2009).
  • Visiting Lecturer at the Polytechnic Institute of Cávado and Ave (IPCA), where he taught National and European Tax Law, Tax Offences, Banking Secrecy, Tax Litigation, European Tax Case Law and Portuguese Tax Case Law on the Master’s programme in Taxation (2016–2020), as well as Tax Law and Tax Procedure on the undergraduate Law programme (2018–2020).
  • Recognised by the Portuguese Bar Association as a Specialist Lawyer in Tax Law (since 2017).
  • Visiting Lecturer at Universidade Portucalense, teaching Tax Law I and II on the undergraduate Law programme and on the preparatory course for admission to the Centre for Judicial Studies (CEJ), for entry into the Administrative and Tax Courts (since 2020).
  • Awarded the title of Specialist in Legal and Economic Studies (Business), specialising in Tax Law, by the Polytechnic Institute of Cávado and Ave (since 2021).
  • Member of the Portuguese Tax Association and the International Fiscal Association. Member of the European Fraud and Compliance Lawyers (EFCL) and the European Criminal Bar Association (ECBA).
Projects:
  • “Update on Certain Aspects of the Provision of Security in Tax Enforcement Proceedings”, in Tax Enforcement Proceedings – Practical Issues I, Coimbra, Almedina, 2024, pp. 43–61 (2024).
  • “The Expiry of the Right to Assess Tax and Criminal Proceedings – A Troubled Relationship”, AFP Electronic Tax Review, Year III, No. 1 (2021).
  • “The Issue of Including the Municipal Surcharge (Derrama) in the Tax Credit for International Juridical Double Taxation”, Revista Jurídica Portucalense, No. 28 (2020).
  • “The Place of Supply of Advertising Services in Electronic Commerce and Their Tax Treatment”, Cadernos de Justiça Tributária, No. 09, July–September 2015, Minho Centre for Legal Studies, pp. 46–55 (2015).
  • Co-author of “The Complexity of Personal Income Taxation Choices and Tax Justice”, in Tax Challenges, Vida Económica and the Tax Workers’ Union, 2015, pp. 50–64 (2015).
  • “Contributions to the Study of the Strategy and Legal Framework for Mergers and Acquisitions in the European Union”, in 25th Latin American Tax Law Conference, Volume I, Mergers and Acquisitions: International Aspects, Proceedings, AbeledoPerrot, Buenos Aires, 2010, pp. 627–640 (2010).
  • “Commentary on the Supreme Administrative Court Judgment of 23 April 2008, Case No. 0133/08 – The Set-off of Tax Claims”, Portuguese Bar Association Bulletin, No. 50, July–September 2008, pp. 23–26 (2008).
  • “Get Up and Walk – Considerations on the Lifting of Banking Secrecy”, Portuguese Bar Association Bulletin, No. 43, September–October 2006, p. 23 (2006).
AWARDS:
  • Recognised in the Corporate Law category by Best Lawyers in Portugal (2025).