Born Maracaibo, Venezuela, November 2, 1965.
Education: Universidad Católica Andrés Bello, Law Degree, 1988; Specialization in Financial Law, 1996; Diplomate in International Tax Law, 2023.
Professional Background: Member of the Bar Association of the Capital District, since 1989. Member of the Zulia State Bar Association, since 1990. Member of the Venezuelan Tax Law Association (AVDT), since 1996. Member of the Latin American Institute of Tax Law (ILADT), since 1996. Member of the Tax Committee of the Venezuelan-American Chamber of Industry and Commerce (VENAMCHAM), since 2000. Vice President of the Board of Directors of the Venezuelan Association of Tax Law, 2007-2011. Director of the Venezuelan Tax Law Association, 2000-2011. Alternate member for Venezuela of the Board of Directors of the Latin American Institute of Tax Law (ILADT), 2008-2012. Chairman of the Tax Committee of the Venezuelan-American Chamber of Industry and Commerce (VENAMCHAM), 2012-2014. Coordinator of the Procedural Committee of the Venezuelan Tax Law Association (AVDT), 2022-2023. Arbitrator of the Arbitration Chamber of the Maracaibo Chamber of Commerce. Member of the Municipal Affairs Commission of the Maracaibo Chamber of Commerce, 1995-1999. Member of the Advisory Board of the Corporation for the Development of the Zulia Region (Corpozulia). Advisor to the Venezuelan Banking Association during the drafting of the Decree-Law on the Bank Debit Tax, its General Regulations and its Resolution on the transfer of securities, 1999. Member of the Committee of Advisors of Fedecámaras during the discussions for the drafting of the Constitution of the Bolivarian Republic of Venezuela before the National Constituent Assembly. Representative of the Venezuelan Tax Law Association before the National Assembly during the discussions for the reform of the Organic Tax Code of 2001. Professor of “Constitutional Bases of the Venezuelan Tax System”, Postgraduate Course in Tax Law, Universidad Central de Venezuela, 1999-present. Professor of “Direct Taxation I and Direct Taxation II”, Universidad Central de Venezuela, 2014-present. Professor of “Constitutional Bases and Limits of Taxation”, Universidad Católica Andrés Bello, Foreign Postgraduate Studies. Professor of “The Tax Litigation” and “The Determination of Tax Liability”. Professor of Master’s Degree in Tax Management, Universidad Rafael Belloso Chacín, 1997-2001. Professor of “Practical Vision of the Professional Practice and New Trends”, Master’s Degree in Tax Management, Universidad Metropolitana, 2000-2005. Professor of “The Determination of the Tax Obligation and the Tax Litigation”, Universidad Católica Andrés Bello, Foreign Postgraduate Studies, 1996-2000. Professor of “Wealth Taxation (Taxation of Business Assets)”, Postgraduate Studies in Tax Law, Universidad Central de Venezuela, 1996-1997. Guest Professor of “Income Tax II”, Postgraduate Studies in Tax Management, Universidad Rafael Belloso Chacín (URBE), 1997.
Author: Unconstitutionality of the Law of Tax on Luxury Consumption and Wholesale Sales. (Revista Balanza, November 1995). Comments on the Regulations to the Business Assets Tax Law (Revista Balanza, March 1995). Financial Leasing Tax Regime according to LICSUM (Revista Balanza, January 1996). Tax avoidance, evasion and fraud, co-author (Tax Law Review Nº 69). Unconstitutionality of the Monetary Restatement, co-author (Tax Law Review No. 77). Municipal Taxation and the Oil Opening. The Case of Transient Taxpayers in Matters of Oil Services. IV Venezuelan Tax Law Conference, Livrosca, Caracas, 1998. The Taxing Power of Municipalities and the Regulatory Powers of the National Power in the National Constitutions of 1961 and 1999, A Jurisprudential and Doctrinal Study (Paper presented at the V Venezuelan Tax Law Conference, October 2000). The New Constitutional Regime of Venezuelan Municipal Taxation of 1999 and the Supreme Court of Justice Case Law. Summary of the Case Law on Value Added Tax, Value Added Taxation, collective work of the Venezuelan Tax Law Association, coordinated by Dr. Jesús Sol Gil, Editorial Torino, Caracas, 2004. Tax Benefits in the Venezuelan income tax. 40 Years of income tax in Venezuela, collective work of the Venezuelan Tax Law Association, coordinated by Dr. Jesús Sol Gil. Editorial Torino, Caracas, 2002. Tax Disobedience as a taxpayer’s right and guarantee against the Tax Administration, Report of the VII National Tax Law Conference, Caracas, 2004. The Principle of Taxable Capacity in simplified taxation systems. Technical Communication, Report of the XXIV Latin American Tax Law Conference, Margarita-Venezuela, 2008, Topic II “Tax Principles in the New Forms of Income Taxation”. The Evolution and Mischaracterization of the Principle of Legality in Venezuelan Tax Law, Model Book of Organic Tax Code for Latin America, 2009, Colombian Institute of Tax Law. Collection of Case Law Texts. The Principle of Hierarchy of Norms in Venezuelan Tax Law. Primacy of the Tax Principles enshrined in the Constitution of the Bolivarian Republic of Venezuela, Tribute Book to Dr. Armando Chumaceiro. The Principle of Tax Legality. Critical analysis about the unconstitutionality of some tax regulations and a judgment of the Constitutional Chamber of the Supreme Court of Justice, Report of the XI Venezuelan Tax Law Conference, Volume I (2012). The Second Customs Examination, its legal value. Critical analysis of the appropriateness of the second customs examination and the violation of the law implied by its denial by the Customs Tax Administration, Current Tax News in Venezuela, Tribute Book to Dr. Adriana Vigilanza. 2013. Constitutional Principles that Underlie the Venezuelan Tax System. Venezuelan Tax Law Manual. AVDT. 2013. The Collection Powers of the Tax Administration vs The Constitutional Principle of Equality. Critical analysis of the tax legislation and the Doctrine of the Political Administrative Chamber of the Supreme Court of Justice. Report of the XIII Venezuelan Tax Law Conference, Volume I (2014). The Executive Collection in the new Organic Tax Code of 2015. The Serious Crisis of the Principle of Legality in Venezuela. Based on the article Is the Principle of Legality in Venezuela in Crisis? By Professor Gabriel Ruan Amicorum Book. Tribute to Gabriel Ruan Santos. Venezuelan Association of Tax Law, 2018. The Oil Industry in Venezuela and Municipal Taxation. Contemporary Tax Law. Tribute Book to the 50th Anniversary of the Venezuelan Tax Law Association, 2019. Public Revenue and Expenditure Powers at Various Levels of Government, A Historical Analysis of the Venezuelan Constitutional Regime of the 19th and 20th Century, Venezuelan National Paper presented at the XXX Latin American Tax Law Conference of the Latin American Institute of Tax Law (ILADT), Montevideo, Uruguay, Volume 1. The Presumption of Legitimacy of the Administrative Act Vs. the Presumption of Constitutional Innocence, Tribute Book to Dr. Alberto Blanco Uribe, Contributions to the Construction of Procedural Tax Law in Venezuela, AVDT 2022.
Languages: Spanish and English.
Practice Areas: Tax Law.
email: [email protected]