Álvaro Caneira

álvaro caneira

Attorney at law and Legal Advisor




field of expertise

European Union Customs Law

Customs Tax Litigation; Binding Information; Customs Tariff and Tariff Classification.
Origin of Goods and Customs Value; Trade Policy Measures: in import and export.

Specific Excise Taxes

Harmonized excise taxes on consumption:
IABA (Excise duty alcohol, alcoholic beverages and beverages containing added sugar or other sweeteners), ISP (Tax on Petroleum and Energy Products), IT (Excise duty on Tobacco Products).

Vehicle Tax Code

Non harmonised excise taxes on consumption:
ISV (Vehicle Tax), IUC (Car Circulation Unified Tax).

General Taxation

International - community - national.
good memories from the court of law
us and our institutions
the revenue authority and the violation of the principles
the maastricht treaty and the 1st eec portuguese presidency
customs value of goods
the excise duty on non-alcoholic beverages
taxation of "imported" used vehicles
taxation on energy
farm diesel
electronic cigarettes