Ana Teresa Moreira

Associate Lawyer | Oporto

Practice Areas
Tax
Languages
  • English
  • Spanish
Contacts

Ana Teresa Moreira is an associate and has been with Abreu Advogados since 2023, working primarily in the area of Tax Law.

She has particular expertise in tax litigation, ensuring the monitoring of legal proceedings in the Administrative and Tax Courts, from the preparation of procedural documents to the monitoring of other proceedings.

She also advises on direct and indirect taxation matters, particularly in relation to corporate income tax, personal income tax, and VAT, participating in the analysis and resolution of complex tax issues, both in an advisory capacity and in monitoring tax inspections.

She also has experience in monitoring administrative proceedings with the Tax Authority, including the preparation of requests for binding information, as well as the preparation and submission of informal complaints and hierarchical appeals.

She also intervenes in tax enforcement proceedings, ensuring the comprehensive management of the process, from the initial summons stage to the extinction of the debt, namely through the presentation of the legally provided means of response.

Experience

Advising several companies on the recovery of state aid applicable to the Madeira Free Zone;

Advising on various tax litigation procedures and proceedings relating to the recovery of taxes withheld in Portugal in breach of European Union law from multinational groups in the energy distribution sector;

Advising various multinational groups on the structuring of financing and intra-group financing operations and tax litigation related to stamp duty on cash pooling agreements;

Advising companies in the hotel sector on corporate income tax and VAT matters in the context of tax litigation (namely, monitoring various court proceedings).

Advising Portuguese companies, particularly in the metallurgy sector, on disputes relating to social security contributions;

Advising family groups in various tax litigation proceedings and procedures relating to the application of the general anti-abuse clause to corporate restructuring operations.

Education

Faculdade de Direito da Universidade de Coimbra

Law Degree (2021)

Faculdade de Direito da Universidade de Coimbra

Masters in Legal and Forensic Sciences (2023)

Instituto de Direito Económico Financeiro e Fiscal

Intensive Course on Tax Enforcement (2025)