Rodríguez & Mendosa Abogados

   
Elvira Dupouy Mendoza

Education:

 

Attorney

  • Universidad Católica Andrés Bello, Caracas (1983).
  • Tax Law Specialist, Universidad Central de Venezuela, Caracas (2004).


Junior Partner - Caracas-Venezuela (1960)




  Email:

edupouy@romen.com


  Telephone:

(+58 212) 285-4944


  Fax:

(+58 212) 285-1379


Languages:

 

  • Spanish
  • English

Practice Areas:

 

  • Tax Law
  • Corporate Law.

Professional Experience:

 

  • General advice on corporate transactions and their international, national, municipal and parafiscal tax implications.
  • Handling of tax litigation.
  • Handling of miscellaneous tax assessments and claims made by the Tax Administration.
  • Advice on settlement implementation for final resolution of tax disputes.
  • Lecturer at various tax related events.
  • Former associate judge in the contentious tax jurisdiction.
  • Member of the Tax Committee of the Venezuelan-American Chamber (Venamcham)..

Academic Experience:

 

  • Teacher in the Faculty of Law (Financial-Municipal Taxation) at Universidad Católica Andrés Bello.
  • Teacher of the Tax Law Specialization Course (Contentious Tax Proceedings) at Universidad Central de Venezuela.

Membership:

 

  • Capital District Bar Association (1983).
  • Honorary Member and Former Chairwoman of the Venezuelan Tax Law Association (AVDT).
  • Member of the Board of Directors of the Latin American Tax Law Institute (ILADT).

Publications:

 

  • “Las contribuciones especiales en el ámbito municipal [Special Municipal Contributions], published in issue Nº 69 of Venezuelan Tax Law Association (AVDT) Tax Law Journal, 1995.
  • Inconstitucionalidad e ilegalidad de la aplicación de la actualización monetaria y de los intereses compensatorios a las deudas tributarias [Unconstitutionality and Illegality of Monetary Update and Interest Application to Tax Debts] (co-authored with José Rafael Belisario), published in issue Nº 77 of AVDT Tax Law Journal, 1997.
  • Convenimiento, Perención y Desistimiento en el Proceso Contencioso Tributario [Acquiescence, Lapsing, and Abandonment of Action in Contentious Tax Proceedings], published in Contencioso Tributario Hoy Jornadas Internacionales, FUNEDA and AVDT, 2001.
  • Recurso Jerárquico y Contencioso Tributario, [Hierarchical and Contentious Tax Appeals] published in Studies on 2001 Tax Organic Code, AVDT, 2001.
  • “Derechos de los Sujetos Pasivos en el Proceso Contencioso Tributario frente a los Privilegios del Estado [Rights of Taxpayers in the Contentious Tax Procedure vis-a-vis the Privileges of the State] (co-authored with Rafael Tobía), published in El Tributo y su aplicación: perspectivas para el Siglo XXI, ILADT, 2008.
  • El Recurso Jerárquico [The Hierarchical Appeal], published in Manual de Derecho Tributario Venezolano of AVDT, 2013 (General Coordinator of publication).
  • Deducción de los tributos en el Impuesto sobre la Renta [Deduction of Taxes in Income Tax], published in 70 años del Impuesto sobre la Renta, Homenaje al Dr. Armando Montilla, AVDT, 2013.
  • La constitucionalidad del Parágrafo Segundo del artículo 94 del Código Orgánico Tributario [The Constitutionality of the Second Paragraph, Article 94, of the Tax Organic Code] (co-authored with Oswaldo Anzola), in Anuario de Derecho Público 2012 of Universidad Monteávila, 2014.
  • El establecimiento permanente en el Impuesto sobre Actividades Económicas. Especial referencia a los cajeros automáticos, [The Permanent Establishment in the Economic Activity Tax. Special reference to ATMs], in VI Jornadas Aníbal Dominici, homage to Dr. Oswaldo Anzola.
  • Comentarios en materia de traspasos de pérdidas fiscales, inspección de ejercicios prescritos y determinación de oficio del tributo. Algunas Consideraciones [Comments on Tax Loss Transfers, Audits of Barred Tax Years, and Ex Officio Determination of Tax], in homage Book to Dr. Gabriel Ruan Santos, AVDT, 2014.