Juan Carlos Fermín Fernández

Associate

Areas of Expertise

  • Tax Law
  • Corporate Law
  • Administrative law

Languages

  • Spanish
  • English

Professional experience

Juan Carlos Fermín is an associate at Romen, with + 34 years of professional experience, both in the private and public areas, his practice focus on the tax and corporate area, where he provides advice to national and foreign companies from different economic sectors in the areas of national, state and municipal taxes, tax and estate planning, agreements to avoid double taxation, preparation and filing of administrative and contentious tax appeals against objections and other acts emanating from the national, state and municipal tax administrations, contracts, exchange control and the foreign exchange market, among others.

Education

  • J.D. from Universidad Católica Andrés Bello (1987). 
  • Specialization in Tax Law from the Central University of Venezuela. 

Activities

  • Currently a professor at the Graduate School of Financial Law at the Universidad Católica Andrés Bello, Caracas.
  • Professor in the Master's Program in Corporate Tax Management at the Universidad Metropolitana, Caracas (2001-2014).
  • Professor of the Specialization in Tax Management at the Catholic University of Táchira, San Cristóbal (2009).
  • Professor of the Chair of Financial Law at the UCAB School of Law, Caracas (teaching periods: 2003-2004 and 2016-2017).
  • General Co-Coordinator of the Tax Law Manual, published by the Venezuelan Association of Tax Law (AVDT).
  • Former Member of the Board of Directors of the AVDT (July 1998- June 2003) and of the Advisory Board of the Venezuelan Journal of Tax Law; Former Coordinator of the Indirect Taxation Committee (VAT) of the AVDT.
  • National speaker at the Seminar on "Tax fraud as a precedent for money laundering", at the XXX Latin American Conference on Tax Law, Montevideo, 2018.
  • Rapporteur on Topic I: “Value Added Tax in Venezuela”, at the IX Venezuelan Conference on Tax Law (2009).
  • Member of the Drafting Commission of the AVDT Report to the Subcommission appointed by the Finance Commission of the National Assembly for the study of the reform project of the Organic Tax Code of 2001.

Publications

  • The principle of fiscal sovereignty and the so-called harmful international tax competition. Book Tribute to the 50 years of the AVDT, 2019.
  • Reflections on the idea of ​​justice in the international taxation system, from the perspective of treaties to avoid double taxation and investments in jurisdictions with low taxation, XV JVDT, 2016.
  • Distortions generated by the exchange control regime, in the Income Tax system, XIV JVDT, 2015.
  • The “gross up” clause, XIII JVDT, 2014.
  • Considerations on the system of presumed dividends, in the case of loans, deposits or cash advances to shareholders, XII JVDT, 2013.
  • Constitutional Principles of Criminal Tax Law (co-author), Venezuelan Manual of Tax Law, 2013.
  • Value Added Tax. Determination of the tax quota, Venezuelan Manual of Tax Law, 2013.
  • The equality of the parties to the legal tax relationship. Comparative analysis –in its general aspects- between the OAS/IDB and CIAT Tax Code models. XI JVDT, 2012.
  • Tax harmonization and constitutional prohibition of the confiscatory effects of taxes. X JVDT, 2011.
  • Rapporteur's Report, IX JVDT, Theme I Value Added Tax, RVDT 125, 2010.
  • Avoidance in tax law. XXIV JLDT, 2008.
  • The taxable matter in the Tax on Economic Activities and the principle of taxable capacity. VIII JVDT, 2006.
  • Ineffectiveness of the contentious tax appeal for annulment as a means of protection against the silence or inactivity of the Tax Administration: critical comments on the jurisprudence of the Political-Administrative Chamber of the Supreme Court of Justice in matters of tax amparo, VII JVDT, 2004.
  • The translation of the Value Added Tax and the tax credit deductibility requirements, Value Added Taxation in Venezuela, 2004.
  • The examination and determination procedure in the Organic Tax Code of 2001, Studies on the Organic Tax Code of 2001, 2002.
  • Tax control and summary administrative procedure, The Tax Administration and the rights of taxpayers, 1998.