Conceição Gamito, Senior Lawyer in the VdA Tax department, has had an article published in the 'Revista Fórum de Direito Tributário', a Brazilian magazine, which covers modern tax issues.

The article in question analyses the regime and the problems associated with the use of frequencies for mobile telephone services in Portugal. Taking into account the fact that the regime regarding public taxes of this kind is to a large extent constructed from community law, thus restricting the margin of freedom enjoyed by Portuguese legislation, the article uses the Portuguese situation to illustrate some of the problems that taxes in the electronic communication sector in the European Union are beset with.