Juan Carlos Fermín Fernández

Professional Experience

Associate at Rodríguez & Mendoza with more than 34 years of professional experience in both the private and public sectors. His current practice focuses on tax and corporate law, advising domestic and foreign companies across various economic sectors on national, state, and municipal taxation, tax planning, contracts, exchange controls, foreign exchange regulations, and related matters.

Education

• Specialization in Tax Law, Central University of Venezuela (UCV), Caracas.
• Law Degree, Andrés Bello Catholic University (UCAB), Caracas (1987).
• Member of the Bar Association of the Capital District (1987).

Activities

• Currently Professor in the Graduate Program in Financial Law at Andrés Bello Catholic University (UCAB), Caracas.
• Professor in the Master’s Program in Corporate Tax Management at Metropolitan University, Caracas (2001–2014).
• Professor in the Specialization Program in Tax Management at the Catholic University of Táchira, San Cristóbal (2009).
• Professor of Financial Law at the UCAB School of Law, Caracas (academic years 2003–2004 and 2016–2017).
• Co-General Coordinator of the Venezuelan Tax Law Manual, published by the Venezuelan Tax Law Association (AVDT).
• Former Member of the Board of Directors of the AVDT (July 1998 – June 2003) and of the Advisory Board of the Venezuelan Tax Law Review.
• Former Coordinator of the Indirect Taxation (VAT) Committee of the AVDT.
• National Speaker at the seminar “Tax Fraud as a Predicate Offense to Money Laundering,” presented at the XXX Latin American Tax Law Conference, Montevideo, 2018.
• Rapporteur for Topic I: “Value Added Tax in Venezuela,” at the IX Venezuelan Tax Law Conference (2009).
• Member of the drafting commission for the AVDT report submitted to the subcommittee appointed by the National Assembly’s Finance Committee to study the 2001 Organic Tax Code reform proposal.

Publications

• The Principle of Fiscal Sovereignty and the So-Called Harmful International Tax Competition, Tribute Book for the 50th Anniversary of the AVDT, 2019.
• Reflections on the Concept of Justice in the International Tax System, from the Perspective of Double Taxation Treaties and Investments in Low-Tax Jurisdictions, XV Venezuelan Tax Law Conference, 2016.
• Distortions Generated by the Exchange Control Regime in the Income Tax System, XIV Venezuelan Tax Law Conference, 2015.
• The Gross-Up Clause, XIII Venezuelan Tax Law Conference, 2014.
• Considerations on the Presumed Dividend Regime in Cases of Loans, Deposits, or Cash Advances to Shareholders, XII Venezuelan Tax Law Conference, 2013.
• Constitutional Principles of Tax Criminal Law (co-author), Venezuelan Tax Law Manual, 2013.
• Value Added Tax: Determination of the Tax Liability, Venezuelan Tax Law Manual, 2013.
• Equality of the Parties in the Tax Legal Relationship: A Comparative Analysis of the OAS/IADB and CIAT Model Tax Codes, XI Venezuelan Tax Law Conference, 2012.
• Tax Harmonization and the Constitutional Prohibition of Confiscatory Tax Effects, X Venezuelan Tax Law Conference, 2011.
• Rapporteur’s Report, IX Venezuelan Tax Law Conference, Topic I: Value Added Tax, Venezuelan Tax Law Review No. 125, 2010.
• Tax Avoidance in Tax Law, XXIV Latin American Tax Law Conference, 2008.
• The Taxable Base in the Economic Activities Tax and the Principle of Ability to Pay, VIII Venezuelan Tax Law Conference, 2006.
• Ineffectiveness of the Tax Annulment Action as a Means of Protection Against Silence or Inaction by the Tax Administration: Critical Comments on the Jurisprudence of the Political-Administrative Chamber of the Supreme Tribunal of Justice in Tax Injunction Matters, VII Venezuelan Tax Law Conference, 2004.
• The Passing-On of Value Added Tax and the Requirements for the Deductibility of Input Tax Credits, Value Added Taxation in Venezuela, 2004.
• The Audit and Tax Assessment Procedure under the 2001 Organic Tax Code, Studies on the 2001 Organic Tax Code, 2002.
• Tax Audits and Summary Administrative Proceedings, Tax Administration and Taxpayer Rights, 1998.