{"id":5387,"date":"2020-06-01T21:23:34","date_gmt":"2020-06-01T21:23:34","guid":{"rendered":"https:\/\/rpsadvogados.pt\/?page_id=5387"},"modified":"2026-10-23T16:37:44","modified_gmt":"2026-10-23T16:37:44","slug":"rui-sampaio","status":"publish","type":"page","link":"https:\/\/rpsadvogados.pt\/en\/rui-sampaio\/","title":{"rendered":"Rui Sampaio"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5387\" class=\"elementor elementor-5387 elementor-5113\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7ab9de41 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"7ab9de41\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d324271\" data-id=\"7d324271\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d9ab38 elementor-widget elementor-widget-text-editor\" data-id=\"5d9ab38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Founding Partner<\/b><\/p><p><b>Lawyer specialized in Tax Law<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30d3574f elementor-widget elementor-widget-heading\" data-id=\"30d3574f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Rui Sampaio  <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1f51d17e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f51d17e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2eff13ce\" data-id=\"2eff13ce\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-55297497 elementor-widget elementor-widget-image\" data-id=\"55297497\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"1024\" src=\"https:\/\/rpsadvogados.pt\/wp-content\/uploads\/2016\/04\/RS-preto-branco-768x1024.jpg\" class=\"attachment-large size-large wp-image-3298\" alt=\"\" srcset=\"https:\/\/rpsadvogados.pt\/wp-content\/uploads\/2016\/04\/RS-preto-branco-768x1024.jpg 768w, https:\/\/rpsadvogados.pt\/wp-content\/uploads\/2016\/04\/RS-preto-branco-225x300.jpg 225w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3e0585fe elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"3e0585fe\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-3a087152\" data-id=\"3a087152\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-17608159 elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"17608159\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/in\/ruimiguelsampaio\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin-in\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">ViewLinkedin - Rui Sampaio<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-418ee71b\" data-id=\"418ee71b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-600c3645 elementor-widget elementor-widget-text-editor\" data-id=\"600c3645\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<strong>Academic Record:<\/strong>\n<ul>\n \t<li>Law degree from the Faculty of Law of the Portuguese Catholic University of Porto (2003).<\/li>\n \t<li>Postgraduate qualification in Tax Law from the Faculty of Law of the University of Porto (2006).<\/li>\n \t<li>Attended the postgraduate programme in Corporate Finance at the Institute of Higher Financial and Tax Studies (Instituto de Estudos Superiores Financeiros e Fiscais) (2006).<\/li>\n \t<li>Postgraduate qualification in International Taxation from the Faculty of Law of the University of Santiago de Compostela (2008).<\/li>\n \t<li>Crowe Horwath Tax Academy Seminar, Austrian and International Tax Law Institute (2009).<\/li>\n \t<li>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).<\/li>\n \t<li>Master\u2019s degree in Law from the Faculty of Law of the Portuguese Catholic University, Porto (2009).<\/li>\n \t<li>Executive course in Taxation and Tax Planning at Cat\u00f3lica Porto Business School (2013).<\/li>\n \t<li>Third Course in Administrative Litigation Practice at the Faculty of Law of the University of Porto (2014).<\/li>\n \t<li>Advanced training course on the \u201cNew Legal Framework of the Administrative Procedure Code\u201d at the Faculty of Law of the Portuguese Catholic University, Porto (2015).<\/li>\n \t<li>Training course on the Prevention of Money Laundering and Terrorist Financing at Instituto CRIAP (2023).<\/li>\n \t<li>Attended dozens of training courses in Tax Law and Information Society Law (Internet Law).<\/li>\n \t<li>Participated in several international conferences organised by the International Fiscal Association (IFA) and Crowe International.<\/li>\n \t<li>Training courses on the review of the Modelo 22 corporate income tax return, organised by the Portuguese Association of Accountants.<\/li>\n \t<li>Course on Sports Taxation, Sports Law Hub, Institution for Business in Sport.<\/li>\n<\/ul>\n<strong>Professional experience:<\/strong>\n<ul>\n \t<li>Admitted to the Portuguese Bar Association (2006).<\/li>\n \t<li>Senior Tax Consultant in Crowe\u2019s Tax Department (2006\u20132009).<\/li>\n \t<li>Founding Partner of Ramos Pereira e Sampaio e Associados, Sociedade de Advogados, SP, RL (since 2009).<\/li>\n \t<li>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).<\/li>\n \t<li>Visiting Lecturer at the Polytechnic Institute of C\u00e1vado 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\u2019s programme in Taxation (2016\u20132020), as well as Tax Law and Tax Procedure on the undergraduate Law programme (2018\u20132020).<\/li>\n \t<li>Recognised by the Portuguese Bar Association as a Specialist Lawyer in Tax Law (since 2017).<\/li>\n \t<li>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).<\/li>\n \t<li>Awarded the title of Specialist in Legal and Economic Studies (Business), specialising in Tax Law, by the Polytechnic Institute of C\u00e1vado and Ave (since 2021).<\/li>\n \t<li>Member of the Portuguese Tax Association and the International Fiscal Association.\nMember of the European Fraud and Compliance Lawyers (EFCL) and the European Criminal Bar Association (ECBA).<\/li>\n<\/ul>\n<strong>Projects:<\/strong>\n<ul>\n \t<li>\u201cUpdate on Certain Aspects of the Provision of Security in Tax Enforcement Proceedings\u201d, in Tax Enforcement Proceedings \u2013 Practical Issues I, Coimbra, Almedina, 2024, pp. 43\u201361 (2024).<\/li>\n \t<li>\u201cThe Expiry of the Right to Assess Tax and Criminal Proceedings \u2013 A Troubled Relationship\u201d, AFP Electronic Tax Review, Year III, No. 1 (2021).<\/li>\n \t<li>\u201cThe Issue of Including the Municipal Surcharge (Derrama) in the Tax Credit for International Juridical Double Taxation\u201d, Revista Jur\u00eddica Portucalense, No. 28 (2020).<\/li>\n \t<li>\u201cThe Place of Supply of Advertising Services in Electronic Commerce and Their Tax Treatment\u201d, Cadernos de Justi\u00e7a Tribut\u00e1ria, No. 09, July\u2013September 2015, Minho Centre for Legal Studies, pp. 46\u201355 (2015).<\/li>\n \t<li>Co-author of \u201cThe Complexity of Personal Income Taxation Choices and Tax Justice\u201d, in Tax Challenges, Vida Econ\u00f3mica and the Tax Workers\u2019 Union, 2015, pp. 50\u201364 (2015).<\/li>\n \t<li>\u201cContributions to the Study of the Strategy and Legal Framework for Mergers and Acquisitions in the European Union\u201d, in 25th Latin American Tax Law Conference, Volume I, Mergers and Acquisitions: International Aspects, Proceedings, AbeledoPerrot, Buenos Aires, 2010, pp. 627\u2013640 (2010).<\/li>\n \t<li>\u201cCommentary on the Supreme Administrative Court Judgment of 23 April 2008, Case No. 0133\/08 \u2013 The Set-off of Tax Claims\u201d, Portuguese Bar Association Bulletin, No. 50, July\u2013September 2008, pp. 23\u201326 (2008).<\/li>\n \t<li>\u201cGet Up and Walk \u2013 Considerations on the Lifting of Banking Secrecy\u201d, Portuguese Bar Association Bulletin, No. 43, September\u2013October 2006, p. 23 (2006).<\/li>\n<\/ul>\n\n<strong>AWARDS:<\/strong>\n\n<ul>\n<li>Recognised in the Corporate Law category by Best Lawyers in Portugal (2025).<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Founding Partner Lawyer specialized in Tax Law Rui Sampaio ViewLinkedin &#8211; 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 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"ocean_front_end_style_editor":"no","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","footnotes":""},"class_list":["post-5387","page","type-page","status-publish","hentry","entry"],"_links":{"self":[{"href":"https:\/\/rpsadvogados.pt\/en\/wp-json\/wp\/v2\/pages\/5387","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rpsadvogados.pt\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rpsadvogados.pt\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rpsadvogados.pt\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/rpsadvogados.pt\/en\/wp-json\/wp\/v2\/comments?post=5387"}],"version-history":[{"count":5,"href":"https:\/\/rpsadvogados.pt\/en\/wp-json\/wp\/v2\/pages\/5387\/revisions"}],"predecessor-version":[{"id":6878,"href":"https:\/\/rpsadvogados.pt\/en\/wp-json\/wp\/v2\/pages\/5387\/revisions\/6878"}],"wp:attachment":[{"href":"https:\/\/rpsadvogados.pt\/en\/wp-json\/wp\/v2\/media?parent=5387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}