PT

José Maria Montenegro
Partner

José Maria Montenegro is a Partner at Dower Law Firm, primarily working in the areas of Tax, Sports, and Criminal Law.
José Maria Montenegro

Journey

José Maria Montenegro is a Partner at Dower Law Firm.

Holds a Law degree from the Faculty of Law of the Catholic University of Portugal – Porto Regional Center. He completed postgraduate studies in Advanced Taxation at the Faculty of Law of the University of Lisbon, where he also attended the postgraduate program in Finance and Sports Law.

Between 2005 and 2024, was a member of the law firm "Morais Leitão, Galvão Teles, Soares da Silva & Associados, R.L.", always developing his activity in the areas of Tax Law and Sports Law, assisting national and international clients, from the most diverse areas, both in tax and corporate consulting, as well as in highly complex tax litigation and tax criminal law.

Was Deputy Minister of Justice of the XV Constitutional Government, having participated, with coordination tasks, in legislative processes such as the Insolvency and Corporate Recovery Code, the regulation of the Law on Religious Freedom, the Reform of Executive Action, the Reform of Administrative Litigation and the installation of Administrative and Tax Courts.

From 2001 to 2002, he was a Tax Consultant at Arthur Andersen, S.A. (Andersen) and, subsequently, at Deloitte (following the merger between the two).

Is a member of the Audit Commission of the Portuguese Professional Football League, appointed by the Portuguese Football Federation, a member of the Licensing Commission of the Portuguese Football Federation and a member of the OPI - First Instance Body within the scope of Club Licensing for UEFA Club Competitions.

Since 2023, has been the Scientific Coordinator at the Football Business School of the Portuguese Professional Football League.

Between 2010 and 2018, was a lecturer at the Polytechnic Institute of Porto, at the School of Technology and Management, as a Visiting Assistant, teaching Tax Law, Legal Simulation and Contract Law.

Is a regular lecturer in Master's programs, Postgraduate courses, and Executive courses, highlighting, among others, the Postgraduate program in Organization and Management in Professional Football (Catholic University of Portugal – CRP / Portuguese Professional Football League), the Short Training Course in Sports Law, of the Law School of the University of Minho, the Postgraduate in Sports Labor Law of the Faculty of Law of the University Lusíada, the Course of Tax Procedural Practice at the Bar Association, CNEF - National Commission for Internship and Training, at the Porto Regional Council, the Course of Organizing a Football Club - Quick Start - of the Football Business School, in which he also assumed the function of coordinator, the Master in Juridical-Administrative Sciences (curricular unit of Administrative Litigation) of the Faculty of Law of the University of Porto, teaching on Tax Arbitration and the Courts, or the Course of Football Law, of the Faculty of Law of the University of Porto, teaching on Television Transmission Rights and the Future of Transmission Content. The Problem of Centralization of Rights.

Arbitrator at the Administrative Arbitration Center (CAAD), in the area of Tax Arbitration.

Member of the Portuguese Fiscal Association, the International Fiscal Association and the Portuguese Sports Law Association.

Deputy in the Porto Municipal Assembly.

Articles and Publications

  • Sports Law Encyclopedia - Corporate Income Tax - ISBN: 9789898951274
  • The Franchise Law Review — Fourth Edition – Chapter 44 Portugal — with Magda Fernandes, Vasco Stilwell de Andrade and Filipa Correia da Silva, Law Business Research, 2018, ISBN: 978-1-912228-11-9
  • Transfer of players on a loan basis: Tax treatment of players' remuneration. The Portuguese perspective — with Francisco Sousa da Câmara, European Professional Football Leagues Newsletter 1, 2018
  • Notifications through Associations (Article 102 of FIFA Disciplinary Code) — The Fernando Santos case — with João Lima Cluny, Football Legal (the international journal dedicated to football law)
  • Commentary on the judgment Fazenda Pública vs. Banco Mais SA, in Portuguese Yearbook of International Law — 2014/2015, Diplomatic Institute, Ministry of Foreign Affairs, ISBN: 978-972-9245-93-0
  • Third Party Ownership: Goliath's victory, World Sports Law Report

  • Commentary on the judgment "Portugal Telecom SGPS, S.A.", of September 6, 2012, Proc. C-496/11: Still on the deductibility of VAT in holding companies, in Portuguese Yearbook of International Law — 2012, Diplomatic Institute, Ministry of Foreign Affairs, ISBN: 978-972-9245-93-0
  • The split-merger and the tax relevance of the attribution of shares to the partners of the split companies - reflections on the regime provided for in articles 73 and following of the IRC Code, Book in Honor of Professor Doutor Alberto Xavier - with António Lobo Xavier and Isabel dos Santos Fidalgo. Almedina, 2013, ISBN: 9789724049014
José Maria Montenegro

Practice Areas

Languages

Portuguese, English, Italian, and Spanish
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