Personal details
Academic Background
Specialist with Public Tests (Article 6 of Decree-Law 206/2009) in Accounting and Taxation
Post Graduation in European Studies - Law School of University of Coimbra
Bachelor in Economics - Faculty of Economics of University of Porto
Research Area
Accounting and Taxation
Research Units/Centers
CICET - FCVC
Publications (most relevant)
Books and Book Chapters
Lima, E. (2021). Quick-Fixes - Modernizing and Simplifying (?) the VAT Regime in Intra-EU Transactions. In Palma, C. C. (Ed.), Studies in Homage to Prof. Doctor António Carlos dos Santos. Edições Almedina
Lima, E. V. (2014). Small Retailers Regime. In Palma, C. C., & Santos, A. C. (Coords.), VAT Code and RITI - Notes and Comments (pp. 407-412). Coimbra: Almedina.
Lima, E. V. (2009). Indirect Taxation. In Santos, A. C., & Martins, A. M. F., (Coords.), Competitiveness, Efficiency and Fairness of the Tax System - Notebooks on Fiscal Science and Technology, 209 (pp. 588-722). Lisboa: Centre for Tax Studies.
Lima, E. V. (2003). Value Added Tax. (9th Edition). Porto: Porto Editora.
Scientific Journals
Lima, E. V. (2014). VAT-exempt intra-EU B2B supplies of goods. The case law of the Court of Justice of the European Union. Revista de Finanças Públicas e Direito Fiscal, VI(3), 177-228.
Lima, E. V. (2013). Social VAT or anti-relocation VAT. Revista de Finanças Públicas e Direito Fiscal, V(3), 87-110.
Professional Experience
Technician Economist Advisor to the General Tax Directorate [currently called the Tax and Customs Authority], from 1975 to 2008
Teacher of ISAG, since 1989
Chairman of the Supervisory Board of Staples, Portugal, since 2012
Member of the jury in Staff Selection Contexts for the purpose of career progression and for admission of staff.
Chairman of Review Committees