Homage to Manuel Pires (in Memoriam)

• Pages: 188-188
• Date: 01 January 2023
• Published date: 01 January 2023
• Author: Vasco Branco Guimaraes
• Subject Matter: Derecho Fiscal

Documents and researches

https://doi.org/10.6092/issn.2036-3583/19818

Studi Tributari Europei. Vol.13 (2023)

ISSN 2036-3583

Homage to Manuel Pires (in Memoriam)

Vasco Branco Guimaraes∗

Published: July 31, 2024

I rst met Manuel Pires (PHD) when in 1978, I entered the third year of myGraduation in Law. Pro-

fessor Pires had assumed lecturing of Direito Fiscal at the Law Faculty of the Classical University

of Lisbon.

Professor Pires was known as being very meticulous and exigentand would make his examinations

starting from the juridical nature of taxes — discussing Antonio Berliri and A.D. Giannini thesis

— to the applicable tax rate to an interest payment in the Portuguese Tax Legislation. The answer

to this last question should be given without consulting the Tax Code, being considered as a lack

of diligence not knowing it by heart. Life was not easy in Professor Pires Classes.

He had sense of humor. I clearly remember one class where he would compare Taxes to Culinary

and would describe the Tax themes qualifying them has the «caviar» themes to the «bread and

butter» themes.

Professor Pires graduated in Lisbon Faculty of Law(UL) with Distinction and integ rated theCent er

for Fiscal Studies (CEF – Centro de Estudos Fiscais) where he was a Senior Researcher by the time

He started lecturing in The University.

He had a PHD degree in Tax law by the University of Lisbon.

Both occupations were kept until he achieved the legal age where he could no longer stay in the

Public Service (70th anniversary).

He specialized himself in International Fiscal Law in the theme of Double Taxation Treaties. He

was one of the prominent Representatives of the Portuguese Republic in the negotiations of DTA´s

and a relevant and known gure in OECD Paris premises.

Professor Pires integrated later The Law Faculty of the Lusíada University of Lisbon where he

was the Cathedraticum and Principal Lecturer of the Fiscal themes and Classes and worked there

almost until his death.

He leaves a prominent gure in Portuguese and European Tax Law: His daughter Professor Rita

Calçada Pires, Associate Professor at the Law School of Nova University of Lisbon.

He died on the 6 of December of 2021 in Lisbon from natural causes.

His work and books will perpetuate him. May He be in Peace.

∗ University of Lisbon (Portugal); 13001190@lis.ulusiada.pt

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