Doctoral candidate at the Faculty of Law of the University of Porto, since 2011.

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2 DIOGO FEIO Date and Place of Birth: 1970, Porto Bar Membership Number: 5843P QUALIFICATIONS Doctoral candidate at the Faculty of Law of the University of Porto, since Training course in financial accounting, organised by JPAB José Pedro Aguiar-Branco & Associados, Sociedade de Advogados, R.L., in partnership with the Faculty of Economic and Business Studies of the Faculty of Law of the Catholic University of Portugal, Porto Regional Centre, in Course for Auditor of National Defence, at the Institute for National Defence, in Master s in Law, in the field of Legal-Political Studies, at the Faculty of Law of the University of Coimbra, having defended the master s thesis A substituição fiscal e a retenção na fonte: o caso específico do imposto sobre o rendimento ("The replacement tax and withholding: the specific case of income tax"), in Graduate in Law from the Faculty of Law of the Catholic University of Portugal Porto Regional Centre, in PREFERRED PRACTICE AREAS Tax Law 2

3 PROFESSIONAL EXPERIENCE Of Counsel at «Sérvulo & Associados», since October Member of the European Parliament, during the VII Legislature ( ), Effective member of the Committee on Economic and Monetary Affairs and of the Special Committee on the Financial, Economic and Social Crisis. Member of the Portuguese Parliament, during the IX Legislature ( ), having held the position of coordinator of the Budget and Finance Committee. Member of the Portuguese Parliament during the X Legislature ( ), having held the position of coordinator of the Budget and Finance Committee, and, between 2007 and 2009, having been President of the Parliamentary Group of CDS-PP. Partner at «JPAB José Pedro Aguiar-Branco & Associados», from 2010 to Associate at «JPAB José Pedro Aguiar-Branco & Associados», from 2005 to Secretary of State for Education, during the XVI Constitutional Government, Member of the Bar Association since Trainee lawyer at «Diogo Leite Campos, Leonardo Coimbra & Associados», under the tutelage of Leonardo Coimbra, from 1993 to TEACHING EXPERIENCE Lecturer on the Executive MBA of the Oporto Business School, since Lecturer at the Faculty of Law of the University of Porto, on the Post-Graduation Courses in Tax Law (in 2005) and on the Law of Local Authorities (from 2006 to 2011). 3

4 Tutor at the Faculty of Law of the University of Porto, having taught practical classes on Tax Law (from 1997 to 2002), International Public Law (since 1999), Constitutional Law (from 1995 to 1999), Political Science (in 2005) and theoretical classes on Public Finances (from 2002 to 2004). Trainee tutor at the Faculty of Law of the University of Porto, from 1996 to 1998 (Constitutional Law). ACADEMIC / PUBLIC MANAGEMENT EXPERIENCE Member of the Pedagogical Council and of the Governing Board of the Faculty of Law of the University of Porto, from 2001 to Member of the Senate of the University of Porto, in Staff representative for tutors on the Provisional Governing Board of the Faculty of Law of the University of Porto, between November 1998 and December 1999, having, in May 1999, by delegation of Professor Cândido Agra, taken on the role of President. Staff representative for trainee tutors on the Provisional Scientific-Pedagogical Council of the Faculty of Law of the University of Porto, during the academic years 1995/96 and 1996/97. OTHER EXPERIENCE Member of the Committee for the Reform of the Personal Income Tax (IRS - Imposto sobre as Pessoas Singulares), Tax Arbitrator at the Centre for Administrative Arbitration (CAAD- Centro de Arbitragem Administrativa), since

5 MOST RELEVANT SEMINARS & CONFERENCES Diário Económico, Lisbon, July 17, 2014, Sociedades multidisciplinares a prestação de serviços jurídicos no século XXI ( Multidisciplinary law firms: the provision of legal services in the 21 st century ). CAAD Training Centre, Lisbon, May 23, 2014, Reenvio Prejudicial: Comentário às Conclusões do Advogado-Geral Maciej Szpunar ( Preliminary ruling: Commentary on the Opinion of Advocate-General Maciej Szpunar ) European Payments Institution Federation, Brussels, January 28, 2014, "Payments Workshop". PwC, Lisbon, November 28, 2013, Orçamento do Estado ( State Budget ). XXVII General Congress of the European Lawyers Union, Lisbon, June 28, 2013, "The economic and financial crisis in Europe: On the Road to Recovery?". OTHER SEMINARS AND CONFERENCES QED Promoting European Dialogue, Brussels, January 22, 2014, "Regulating EU mobile, internet and card payments". Center for European Policy Studies (CEPS) Conference on Transaction Banking and Trade, Brussels, December 5, 2013, "The impact of the Payment Services Directive on transaction banking and other non-core financial areas". Portuguese Parliament, Lisbon, December 4, 2013, "Serviços de Pagamento: Novo Pacote Legislativo" ( Payment Services: New Legislative Package ). PwC, Porto, November 27, 2013, Orçamento do Estado ( State Budget ). 5

6 European Association of Co-operative Banks, Brussels, November 13, 2013, "The Landscape of Payments in the EU and its regulatory framework, present and future". Economic Ideas Forum of the Wilfried Martens Center for European Studies, Helsinki, June 7, 2013, "Re-building the trust in the EU financial system". Centre for European Policy Studies (CEPS), Brussles, June 5, 2013, "Economic Growth: the supply side and the demand side". European Seminar Week with delegations from National Parliaments at the European Parliament, Brussels, January 29, 2013, "Who gets to set the path for Europe's recovery? The Semester, Democracy and subsidiarity". Centre for European Policy Studies (CEPS), Brussels, June 20, 2012, "In view of the European Council's meeting of 28 and 29 of June roundtable focused on: Crisis management and growth in the eurozone". VII Meeting of the European Affairs Network, Brussles, April 11, 2012, "Economic and Governance package IN FOCUS: the European Semester in the EU legislation". École Nationale d'administration Française (French School of National Administration), Strasbourg, November 15, 2011, "La gouvernance Économique" ( Economic governance ). 4 th National Congress of Economists, Lisbon, 20 October, 2011, "Novas regras de Governação Económica na União Europeia" ( New rules for economic governance in the European Union ). Order of Economists, Lisbon, May 16, 2011, "Governação Económica na União Europeia: Consequências para Portugal" ( Economic governance in the European Union: consequences for Portugal ). Portuguese Fiscal Association, Lisbon, April 8, 2011, "Governação Económica na União Europeia: Consequências para Portugal" ( Economic governance in the European Union: consequences for Portugal ). 6

7 Economic and Social Council of the Portuguese Parliament, Lisbon, March 4, 2011, "Governação Económica na União Europeia: Perspectivas Futuras" ( Economic governance in the European Union: future perspectives.) Portuguese Parliament, Lisbon, October 13, 2010, "Governo Económico" ( Economic governance ). Mouvement International d'apostolat des Milieux Sociaux Indépendants (International Movement of Apostolate in the Independent Social Milieus), Strasbourg, October 30, 2010, "Rencontre du Relais Européen sur le thème : Éduquer pour une Europe interculturelle: Quelle identité construire?" ( Meeting of the European Faction on the theme: Educating for an intercultural Europe: what identity to build? ) Commercial Association of Porto, Porto, March 15, 2010, "Implicações Fiscais do Orçamento de Estado e do PEC" ( Tax implications of the State Budget and of the Programme for Stability and Growth (PEC - Programas de Estabilidade e Crescimento) ). Autonomous University of Lisbon, Lisbon, March 13, 2010, "Como perspectivar o futuro da carreira docente? ( How to envision the future of the university teaching profession? ). MOST RELEVANT PUBLICATIONS "Arbitragem Fiscal em Portugal: o início de um caminho" ( Tax arbitration in Portugal: the start of a journey, in Newsletter da DGAE Direcção-Geral da Administração Extrajudicial, "Enquadramento Fiscal dos Fundos de Investimento Imobiliário" ( Tax framework for real estate investment funds ), in Revista Fiscalidade, "Intimação para um comportamento como meio processual principal dentro do contencioso tributário" ( Subpoena to behave as primary legal remedy within tax 7

8 litigation ), in Revista da Faculdade de Direito da Universidade do Porto, Year I, Porto, Coimbra Editora, "Retenção na fonte e rendimento em espécie" ( Withholding and income in kind ), in Fiscalidade, n. 10, A substituição fiscal e a retenção na fonte: o caso específico do imposto sobre o rendimento (The replacement tax and withholding: the specific case of income tax), Coimbra, Coimbra Editora, OTHER PUBLICATIONS Study on data protection and public access to official information: the Portuguese case", in "O comércio electrónico: estudos jurídico-económicos, Coimbra, Almedina, 2002 (collective publication). Jurisprudência fiscal anotada (Annotated tax jurisprudence), Coimbra, Almedina, 2002 (collective publication). "Comentário ao Acórdão de 10 de Abril de 2002 do Supremo Tribunal Administrativo" ( Commentary on the Judgement of April 10, 2002, of the Supreme Administrative Court ), in Jurisprudência Fiscal Anotada, "Jurisdição penal internacional: a sua evolução" ( International criminal jurisprudence: its evolution ), in Nação e Defesa, Lisbon, s.2 n.97, "O enquadramento da substituição fiscal e da retenção na fonte na legislação fiscal geral" ( The framework of fiscal substitution and withholding in general tax legislation ), in Estudos em comemoração dos cinco anos ( ) da Faculdade de Direito da Universidade do Porto, Coimbra, Almedina,

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