José Guilherme Xavier de Basto

Chairman of the Supervisory Board of the Portuguese Tax Association and President of the General Assembly of the Portuguese Association of Tax Consultants.

Consultor Externo

Born in Lisbon, on November 19, 1938, he completed his degree in Law from the University of Coimbra in 1960. In 1961, he completed the Complementary Course of Political-Economic Sciences.

From 1961 to 1974, he taught Political Economy and Tax Law at the School of Law of the University of Coimbra, and from 1974 until his retirement, in 2004, he taught the subjects of Taxation and Fiscal Harmonization at the School of Economics of the University of Coimbra.

Xavier de Basto has been a member of several official Tax Reform Committees, in particular of the 1989 Tax Reform Committee, and of the 1996 Tax Reform Development Committee.

Xavier de Basto chaired the Committee on the Value Added Tax (1980-1985), which studied the problems of the introduction into the Portuguese tax system of the common European VAT system; and led the technical negotiations with the European Commission on VAT issues, and prepared the Portuguese legislation on the matter. Xavier de Basto was also a member of the working groups that carried out the draft legal changes to the VAT system, induced by the completion of the so-called European internal market (1993).

On December 20 1988, he was appointed member of the Privatization Monitoring Committee, which position he held until 2007.

Xavier de Basto is the current Chairman of the Supervisory Board of the Portuguese Tax Association, and the President of the General Assembly of the Portuguese Association of Tax Consultants.

From 2007 to 2014 Xavier de Basto was a non-executive director of Portugal Telecom, SGPS, S. A., as a member of the respective Audit Committee.

Xavier de Basto was also a member of the Financial Matters Committee of Millennium BCP, S. A., and of the Audit Committee of that same bank (until April 2015).

Xavier de Basto has published books and articles on taxation and Tax Law, especially on the Value added Tax (VAT) and the Personal Income Tax (IRS). Among others, are worth highlighting:

"A tributação do consumo e a sua coordenação internacional. Lições sobre harmonização fiscal na Comunidade Económica Europeia" [Consumption taxation and its international coordination. Lessons on tax harmonization in the European Economic Community], published in Fiscal Science and Technique, No. 361 and 362, and in the Fiscal Science and Technique Notebooks, No. 164, Lisbon, 1991.

“The tax system and European Integration. The Portuguese Case”, in Peter-Christian Müller-Graff; Andrzej Stepniak, Poland and the European Union - Between Association and Membership, Nomos Verlagsgesellschft, Baden-Baden, 1997, p. 53-66.

“O tratamento em IVA de alguns serviços bancários” [VAT processing for some banking services], Business Auditors, Magazine of the Portuguese Chamber of Auditors, Year 1, No. 4, Jan-Mar 1999, p. 21-27

“Problemas de aplicação do IVA na restruturação dos grupos do sector financeiro” [VAT application issues in restructuring groups of the financial sector], Boletim de Ciências Económicas [Economic Sciences Newsletter], Vol. XLV-A (2002)

"IRS: Incidência real e determinação dos rendimentos líquidos" [Personal Income Tax: Actual incidence and net income calculation], Coimbra Editora [Publisher], 2007.

“A prova da expedição e o direito à isenção nas transacções intracomunitárias” [Proof of dispatch and the right to exemption in intra-Community transactions], in Studies in Honour of Professor Avelãs Nunes. Also published in the Chartered Accountant's Magazine, Year XV, October and November 2014, Nos. 175 and 176.

“Livros são papéis pintados com tinta – a propósito de um Acórdão do Tribunal de Justiça da União Europeia” [Books are ink-painted pieces of paper - in connection with a judgment of the Court of Justice of the European Union], Journal of Public Finance and Tax Law, Year VII, No. 4, Winter (July 2015) p. 21-36.

“O direito à dedução do IVA em jurisprudência recente do TJUE”, [The right to VAT deduction in recent ECJ case law], Accountant (Journal of the Certified Accountants Society), Year XVII; No. 203, February 2017, p. 33-38, and Year XVII, No. 204, March 2017, p. 33-40.

[Co-authored with António Martins]

“A determinação da parcela de IVA dedutível contida nos inputs “promíscuos” dos operadores de locação financeira - as consequências do Acórdão do TJUE no caso “Banco Mais” [The determination of the deductible VAT portion contained in the "promiscuous" inputs of leasing operators - the consequences of the CJEU judgment in the“ Banco Mais” case] of July 10 2014 (Case C-183/13)”, Journal of Public Finance and Tax Law, Year X, No. 1, Spring 2017.

“Tributação directa ou tributação indirecta: as lições da “sabedoria convencional” em Questões controversas em Direito Fiscal [Direct Taxation or Indirect Taxation: Lessons from “Conventional Wisdom” in Controversial Issues in Tax Law], Coordination of Manuel Pires and Rita Calçada Pires, Publisher of the Lusíada University, Lisbon, 2018.

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