HUGO LACERDA

AREAS OF EXPERTISE

Fiscal right

Administrative law

Public Procurement Law

Criminal and administrative law

LANGUAGES

Portuguese, English and Spanish

CONTACTS

hugo.lacerda@pragma.pt

Has worked as an of counsel with Pragma since January 2024.

With extensive experience in tax law and tax litigation, as well as economic criminal law, areas for which he was awarded a doctorate in legal sciences. He has 2 works published under his own name and 17 published as co-authors and was the winner, in 2010, of the Santander Totta Prize, within the scope of Multidisciplinary Projects, representing the Center for Economic Legal Research of the Faculty of Law of the University of Porto.

He has been a lawyer since 2010, having worked in all areas, but in recent years dedicating himself in particular to tax law, administrative law and public procurement law and criminal tax law.

Legally advising several companies nationally and internationally, he is currently a legal advisor at the Municipal Council of Ílhavo.
Hugo is a guest adjunct professor at the University of Aveiro (ISCA) and a guest assistant professor at the University of Maia, where he teaches undergraduate and master’s courses, among others, the curricular units of Tax Law, Introduction to Business Law, Business Law , Criminal Law, Criminal Procedural Law, Criminal Tax Law and Fundamental Rights.

  • PhD in Legal Sciences, in the areas of Criminal Law and Tax Law, from the Faculty of Law of the Universidade Católica Portuguesa, in 2020.
  • Master in Legal-Economic Sciences, in the field of Tax Law, from the Faculty of Law of the University of Porto, in 2011.
  • Graduated in Law (Pre-Bologna), post-work, from the Porto School of the Faculty of Law of the Portuguese Catholic University, in 2007.
  • Postgraduate in Tax Law, from the Faculty of Law of the University of Porto, in 2008.
  • President of the Ílhavo Municipality Social Action Center [IPSS] from 2023 to date.
  • Vice-president of the Aveiro Basketball Association from 2018 to date.
  • President of the Disciplinary Council of the Aveiro Basketball Association from 2008 to the present date.
  • President of the Ílhavo Delegation of the Portuguese Bar Association from 2013 to 2016 and from 2023 to date.

 

Teaching activity

  • Guest Assistant Professor at the University of Maia, since 2022, teaching at the Bachelor’s and Master’s degrees in Criminology, the subjects of “Criminal Law I”, “Criminal Law II”, “Criminal Procedural Law I”, “Penal Procedural Law II”, “Constitution – Introduction to Law and Fundamental Rights” and “The Execution of Sentences and the Penitentiary System”.
  • Researcher and external member, between 2008 and 2011, of the Economic Legal Research Center of the Faculty of Law of the University of Porto.
  • Researcher and external member of the Center for Studies and Research in Law, between 2012 and 2019, at the Porto School of the Faculty of Law of the Portuguese Catholic University.
  • Researcher and external member of the Research Unit in Criminology and Behavioral Sciences, at the University of Maia, since 2022.

 

Publications

  • “The Problematization of the Criminal Dignity of the Crime of Abuse of Fiscal Trust”, Coimbra: Almedina, 2023;
  • Commentary on several articles in the “Annotated & Commented Codes – Tax Justice: LGT—CPPT—RGIT—RCPITA—RAT—LPFA”, Porto: Lexit Editora, 2023;
  • Commentary on several articles in the “Annotated & Commented Codes – Taxation of Heritage: IMI, IMT, IS”, Porto: Lexit Editora, 2023;
  • Commentary on several articles in the “Annotated & Commented Codes – Tax Justice: LGT—CPPT—RGIT—RCPITA—RAT—LPFA”, Porto: Lexit Editora, 2022;
  • Commentary on several articles in the “Annotated & Commented Codes – Taxation of Heritage: IMI, IMT, IS”, Porto: Lexit Editora, 2022;
  • Commentary on several articles in the “Annotated & Commented Codes – Tax Justice: LGT—CPPT—RGIT—RCPITA—RAT—LPFA”, Porto: Lexit Editora, 2021;
  • Commentary on several articles in the “Annotated & Commented Codes – Taxation of Heritage: IMI, IMT, IS”, Porto: Lexit Editora, 2021;
  • Commentary on several articles in the “Annotated & Commented Codes – Tax Justice: LGT—CPPT—RGIT—RCPITA—RAT—LPFA”, Porto: Lexit Editora, 2019;
  • Commentary on several articles in the “Annotated & Commented Codes – Taxation of Heritage: IMI, IMT, IS”, Porto: Lexit Editora, 2019;
  • Commentary on several articles in the “Annotated & Commented Code – CPPT”, Porto: Lexit Editora, 2018;
  • Commentary on several articles in the “Annotated & Commented Code – CIS”, Porto: Lexit Editora, 2018;
  • Commentary on several articles in the “Annotated & Commented Code – CPPT”, Porto: Lexit Editora, 2017;
  • Commentary on several articles in the “Annotated & Commented Code – CIS”, Porto: Lexit Editora, 2017;
  • Commentary on several articles in the “IRS Annotated & Commented Code”, Porto: Lexit Editora, 2016;
  • Commentary on several articles in the “IRC Annotated & Commented Code”, Porto: Lexit Editora, 2016;
  • Commentary on several articles in the “Annotated & Commented Code – CPPT”, Porto: Lexit Editora, 2016;
  • Commentary on several articles in the “IRS Annotated & Commented Code”, Porto: Lexit Editora, 2015;
  • Commentary on several articles in the “IRC Annotated & Commented Code”, Porto: Lexit Editora, 2015;
  • Commentary on several articles in the “IRS Annotated & Commented Code”, Porto: Lexit Editora, 2013;
  • Commentary on several articles in the “IRC Annotated & Commented Code”, Porto: Lexit Editora, 2013;
  • “The Crime of Tax Fraud: Study and Reflection”, Porto: Almeida & Leitão, 2009;