Mariana Gouveia de Oliveira

Professional Partner | Lisbon

Mariana Gouveia de Oliveira has been a professional partner at Abreu Advogados since 2019, working predominantly in business structuring operations and corporate restructuring, and also tax litigation.

She has been particularly involved in matters related with the implementation of new investment projects, in Portugal, Angola and Mozambique, in particular regarding international taxation issues, project finance and VAT.  She has led several cases of tax litigation involving double taxation issues, breach of European Union law, stamp duty in financing and VAT. She provides support to several family groups on tax matters and asset structuring, guaranteeing their transfer through generations.

She also has important experience in implementing projects in the energy sector, particularly in the oil and mining sector.

Mariana is also recognised for her vast experience in indirect taxation matters, with special focus on VAT.

Tax Law, 2020


Advice to large oil companies in the negotiation of exploration and production concession contracts , fiscal structuring of the development plan in Mozambique.

Advice to farm-in and farm-out operations of oil projects in Mozambique.

Training and advice to several companies relating to the implementation of VAT rules in Angola.

Advice on project finance and acquisition structuring in the telecommunications sector.

Advice on restructuring of a multinational in the motor vehicle sector in Portugal and Mozambique.

Advice on project finance in the aviation sector.

Tax advice to a multinational in the food industry sector on the financing and acquisition of production units in other European countries.

Support in several important tax cases on matters related with Corporation Tax (including breaches of community law), VAT and stamp duty.



Universidade de Lisboa

Degree in Law  (2001)

Universidade de Lisboa

Postgraduate Course in Tax Law (2003)

Instituto Superior de Gestão

Postgraduate Course in Taxation (2005)

Faculdade de Direito da Universidade Católica Portuguesa

Attending a Postgraduate Course in Customs Law (2021)