Law degree from the Faculty of Law, Catholic University of Porto. Postgraduate in European Studies from the Faculty of Law, University of Coimbra and Post-Graduate in Management and Taxation from the Institute of Higher Education Finance and Tax. Between 1989 and 1991 made the legal apprenticeship with Dr. Luis Telles de Abreu Porto. Founder of the law firm \"Telles de Abreu e Associados - Sociedade de Advogados, RL. Permanent consultant of several portuguese business groups. Dominant experience in the area of tax law, administrative law and commercial law.