Elvira Dupouy Mendoza

Professional experience

Elvira Dupouy is a Partner at Romen, + 39 years of professional experience. Her professional focus on the tax and corporate area, where she provides advice on corporate transactions and their tax implications at the international, national, municipal and parafiscal levels; management of tax litigation; attention to tax claims of various kinds by the Tax Administrations; advice on the implementation of transactions for the final resolution of tax disputes.

Education

• J.D. from Universidad Católica Andrés Bello (1983). 
• Specialization in Tax Law from the Central University of Venezuela (2004). 

Activities

• Professor at the Faculty of Law (Financial-Municipal Taxation) at the Andrés Bello Catholic University.
• Professor of the Tax Law Specialization Course (Tax Litigation Procedure) at the Central University of Venezuela.
• Honorary Member and Former President of the Venezuelan Association of Tax Law (AVDT).
• Member of the Board of Directors of the Latin American Institute of Tax Law (ILADT).
• Bar Association of the Capital District (1983).
• She is an speaker at different events of tax interest.
• Member of the Finance and Tax Committee of the Chamber of Commerce, Industry and Services of Caracas.
• Member of the Tax Committee of the Venezuelan American Chamber of Commerce (Venamcham).

Publications

• “Special contributions in the municipal sphere”, published in No. 69 of the AVDT Tax Law Magazine, 1995.
• “Unconstitutionality and illegality of the application of monetary updating and compensatory interest to tax debts” (co-authored with José Rafael Belisario), published in No. 77 of the AVDT Tax Law Magazine, 1997.
• “Agreement, Termination and Withdrawal in the Tax Litigation Process”, published in Tax Litigation Today Jornadas Internacionales, FUNEDA and AVDT, 2001.
• “Hierarchical and Contentious Tax Appeal”, published in Studies on the Organic Tax Code of 2001, AVDT, 2001.
• “Rights of Taxpayers in the Contentious Tax Process against the Privileges of the State” (co-authored with Rafael Tobía), published in El Tributo and its application: perspectives for the 21st century, ILADT, 2008.
• “The Hierarchical Resource” published in the Venezuelan Tax Law Manual of the AVDT, 2013 (General Coordinator of the publication).
• “Deduction of taxes in Income Tax” published in 70 years of Income Tax, Tribute to Dr. Armando Montilla, AVDT, 2013.
• “The constitutionality of the Second Paragraph of Article 94 of the Organic Tax Code” (co-authored with Oswaldo Anzola), in the Yearbook of Public Law 2012 of the Monteávila University, 2014.
• “The permanent establishment in the Tax on Economic Activities. Special reference to ATMs”, in VI Jornadas Aníbal Dominici, tribute to Dr. Oswaldo Anzola.
• “Comments on the transfer of fiscal losses, inspection of prescribed years and ex officio determination of the tax. Some Considerations”, in Book tribute to Dr. Gabriel Ruan Santos, AVDT, 2014.