Something that appeared as a central point of discussion among same colleagues: are views in SQL Server materialized?
By default, no. If you want to materialize views, to increase performance, you should look for indexed views.
It is almost unnecessary to say when to use them: if you have some data being pulled very frequently from a subset of tables joined by some logic, with few updates. You will need more disk space, but the performance will certainly increase.
Some reading links on the subject:
Creating an Indexed View in SQL Server 2005 and 2008
Chapter 14 — Improving SQL Server Performance
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