Tribunal de Contas - Anuário 2007
Tribunal de Contas - Anuário 2007
Tribunal de Contas - Anuário 2007
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Nasceu a 26 <strong>de</strong> Outubro <strong>de</strong> 1946, em Creixomil-<br />
Guimarães.<br />
Licenciado em Economia pela Faculda<strong>de</strong> <strong>de</strong><br />
Economia da Universida<strong>de</strong> do Porto; Mestre em<br />
Gestão pelo Instituto Superior <strong>de</strong> Economia e<br />
Gestão da Universida<strong>de</strong> Técnica <strong>de</strong> Lisboa.<br />
Diplomado com o “Curso <strong>de</strong> Finanças Públicas” do<br />
Fundo Monetário Internacional.<br />
Ingressou nos quadros do Ministério das Finanças<br />
(Direcção-Geral dos Impostos ) em Maio <strong>de</strong> 1974,<br />
integrando o Centro <strong>de</strong> Estudos Fiscais <strong>de</strong>s<strong>de</strong> 1978,<br />
on<strong>de</strong> fez toda a carreira técnica até à categoria mais<br />
elevada – a <strong>de</strong> Investigador Economista, que <strong>de</strong>tém<br />
<strong>de</strong>s<strong>de</strong> 1993. Foi Subinspector-Geral da Inspecção-<br />
-Geral <strong>de</strong> Finanças (1984-1988 ), on<strong>de</strong> reorganizou<br />
e dirigiu a Inspecção <strong>de</strong> Serviços Tributários, e Director<br />
do Centro <strong>de</strong> Estudos Fiscais, <strong>de</strong>s<strong>de</strong> Agosto<br />
<strong>de</strong> 1993 até Janeiro <strong>de</strong> 1998. No Centro <strong>de</strong> Estudos<br />
Fiscais coor<strong>de</strong>nou a elaboração <strong>de</strong> numerosas<br />
propostas legislativas, emitiu pareceres sobre a<br />
* Colocado na 2.ª Secção<br />
aplicação da lei a casos concretos, muitos dos quais<br />
foram transformados em doutrina administrativa<br />
e representou o País em numerosas reuniões e<br />
eventos internacionais, em especial no quadro da<br />
OCDE e da União Europeia, tendo presidido à<br />
negociação ou renegociação técnica <strong>de</strong> numerosos<br />
acordos para evitar a dupla tributação, <strong>de</strong>signadamente<br />
com os seguintes países: Brasil, Cabo<br />
Ver<strong>de</strong>, China, Dinamarca, Índia, Maurícias, Noruega,<br />
Países Baixos, Paquistão, Singapura e Venezuela.<br />
No <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong>, exerce funções, na<br />
sequência <strong>de</strong> concurso público <strong>de</strong> admissão, <strong>de</strong>s<strong>de</strong><br />
Janeiro <strong>de</strong> 1998, estando colocado na 2.ª Secção.<br />
Tem sido <strong>de</strong>s<strong>de</strong> então o juíz responsável pela área<br />
da segurança social, qualida<strong>de</strong> na qual foi o relator<br />
dos Pareceres do <strong>Tribunal</strong> sobre as <strong>Contas</strong> da<br />
Segurança Social referentes aos exercícios <strong>de</strong> 1997<br />
e seguintes. No triénio 2005-<strong>2007</strong> foi também<br />
Coor<strong>de</strong>nador do Parecer sobre a Conta Geral do<br />
Estado. Coor<strong>de</strong>nou a elaboração do “Manual <strong>de</strong><br />
Auditoria e Procedimentos do <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
(Vol. I)”, aprovado pelo <strong>Tribunal</strong> em 1999 e<br />
Anuário <strong>2007</strong><br />
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