Elvira Dupouy Mendoza

Professional Experience

Elvira Dupouy is a Partner at Romen with more than 39 years of professional experience. Her current practice focuses on tax and corporate law, advising clients on corporate transactions and their tax implications at the international, national, municipal, and parafiscal levels. She also advises on tax litigation, tax assessments and claims issued by tax authorities, and the structuring of transactions aimed at achieving the definitive resolution of tax controversies.

Education

• Law Degree, Andrés Bello Catholic University (1983).
• Specialization in Tax Law, Central University of Venezuela (2004).
• Diploma in International Tax Law, Andrés Bello Catholic University (2018).

Activities

• Professor of Tax Law at the Faculty of Law of Andrés Bello Catholic University (UCAB).
• Professor of General Tax Theory in the Tax Law Specialization Program at the Central University of Venezuela (UCV).
• Honorary Member and Former President of the Venezuelan Tax Law Association (AVDT).
• Former Member of the Board of Directors of the Latin American Institute of Tax Law (ILADT).
• Speaker at national and international tax law conferences and forums.
• Member of the Tax Committee of the Venezuelan-American Chamber of Commerce (VenAmCham).
• Member of the Finance and Tax Committee of the Caracas Chamber of Commerce, Industry, and Services.
• Member of the Bar Association of the Capital District (1983).

Publications

• “Special Contributions at the Municipal Level,” published in Tax Law Review, No. 69, October–December, Caracas, 1995.
• “The Unconstitutionality and Illegality of the Application of Monetary Adjustment and Compensatory Interest to Tax Debts” (co-authored with José Rafael Belisario Rincón), published in Tax Law Review, No. 77, October–December, Caracas, 1997.
• “Settlement, Dismissal for Inactivity, and Withdrawal in Tax Litigation Proceedings,” published in Tax Litigation Today – International Conferences, Volume I, Foundation for Administrative Law Studies and Venezuelan Tax Law Association, Caracas, 2001.
• “Rights of Taxpayers in Tax Litigation Proceedings versus State Privileges” (co-authored with Rafael Tobía), published in The Tax and Its Application: Perspectives for the 21st Century, Latin American Institute of Tax Law, Marcial Pons Publishing, Madrid, Spain, 2008.
• “Administrative Appeals and Tax Litigation,” published in Studies on the 2001 Organic Tax Code, Venezuelan Tax Law Association, Caracas, 2001.
• “The Administrative Appeal,” published in the Manual of Venezuelan Tax Law of the Venezuelan Tax Law Association, Caracas, 2013 (General Coordinator of the publication).
• “Deductibility of Taxes for Income Tax Purposes,” published in 70 Years of Income Tax: Tribute to Dr. Armando Montilla, Venezuelan Tax Law Association, Caracas, 2013.
• “The Constitutionality of Paragraph Two of Article 94 of the Organic Tax Code” (co-authored with Oswaldo Anzola), published in Public Law Yearbook 2012, Monteávila University, Caracas, 2014.
• “Prescription under the 2014 Organic Tax Code,” published in The Reform of the 2014 Organic Tax Code, Venezuelan Tax Law Association, Caracas, 2015.
• “Permanent Establishment in the Economic Activities Tax: Special Reference to Automated Teller Machines,” published in 6th Aníbal Dominici Conference, Tribute to Dr. Oswaldo Anzola, Puerto La Cruz, 2014.
• “Comments on the Transfer of Tax Losses, Audits of Time-Barred Fiscal Years, and Ex Officio Tax Assessments: Some Considerations,” published in Liber Amicorum in Honor of Dr. Gabriel Ruan Santos, Caracas, 2018.
• “Considerations on the Economic Activities Tax in the Oil Industry and Oil Services Sector,” published in 8th Aníbal Dominici Conference, Tribute to Dr. Carlos Eduardo Padrón Amaré, Puerto La Cruz, 2018.
• “Application of the BEPS Multilateral Convention: The Venezuelan Case,” published in 50th Anniversary Tribute Book of the Venezuelan Tax Law Association, Caracas, 2019.
• “Considerations on the Unconstitutionality and Illegality of the Updating of Fines Established in the 2020 Organic Tax Code and the Organic Customs Law,” published in Tribute Book to Dr. Luis Cova Arria, Academy of Political and Social Sciences, Caracas, 2020.
• “COVID-19 and the State of Emergency: Suspension of Judicial Proceedings and Tax Administrative Procedures,” published in Extraordinary Taxation: The COVID-19 Case, Venezuelan Tax Law Association, Caracas, 2022.
• “Tax Base of the Contribution Established under the LOCTI: A Case of Inconsistency and Unfair Taxation,” published in Tribute Book to Dr. Humberto Romero Muci, Academy of Political and Social Sciences, Caracas, 2022.
• “Interim Relief in Tax Matters: Between State Power and Taxpayer Rights – Reflections within the Framework of the Taxpayer Bill of Rights for Member Countries of the Latin American Institute of Tax Law (ILADT),” Technical Paper presented at the XXXI Latin American Tax Law Conference, Guatemala, 2022.