Serviliano Abache Carvajal

Biography

Serviliano Abache Carvajal is a Venezuelan tax attorney. He advises domestic and multinational enterprises in several industries, such as cleaning products manufacturers and industrial cleaning services, banking and finance, insurance and reinsurance, retail and wholesalers, rice industry, advertising and marketing, graphic arts, construction, real estate, security, technology and telecommunications, among others.

Serviliano is also a law professor at Universidad Central de Venezuela and Universidad Católica Andrés Bello in Venezuela. He is a regular speaker in tax forums and seminars, has authored and coordinated 19 books, and is the author of over 200 articles.

Practice Focus

Serviliano advises on taxation matters, including detailed analysis on the tax consequences arising from different economic activities, such as cross-border transactions, joint ventures, M&A, transfer pricing, etc., and has extensive litigation experience in Venezuelan tax courts and in administrative proceedings before the tax authorities. He also advises on corporate and regulatory matters.

Representative Legal Matters

Advised a large cleaning products manufacturer and industrial cleaning services group on its merger and the best corporate structure for the group's manufacturing business.
Helped design and implement a business model for a retail and wholesalers group, with detailed analysis on the tax consequences arising from such design and implementation.
Advised an important reinsurance company on the tax consequences arising from the reinsurances and retrocessions accepted from foreign insurance companies.

Professional Honors

“FELABAN-COLADE Legal Monographs Contest,” senior category (2018). Award-winning monograph: Préstamos intragrupo, intereses financieros y fiscalidad internacional (Intragroup Loans, Financial Interests and International Taxation). Granted by: Latin American Federation of Banks (FELABAN) / Latin American Committee of Financial Law (COLADE).
“Academy of Political and Social Sciences Award,” senior category (2012-2013). Award-winning book: La atipicidad de la “presunción” de legitimidad del acto administrativo y la carga de la prueba en el proceso tributario (The Atypical Nature of the “Presumption” of Legitimacy of the Administrative Act and the Burden of Proof in the Tax Process), Editorial Jurídica Venezolana / Fundación Estudios de Derecho Administrativo, 2012. Granted by: Academy of Political and Social Sciences.

Professional Associations and Memberships

Caracas Bar Association - Member
International Fiscal Association - Member
Venezuelan Association of Tax Lax - Member
Latin American Tax Institute - Board Member

Admissions

Venezuela (2002)

Education

Universidad de Santiago de Compostela (International Tax Diploma) (2015)
Universidad de Alicante (LLM Legal Reasoning, summa cum laude) (2012)
Universidad Central de Venezuela (LLM Tax Law, summa cum laude) (2010)
Universidad Central de Venezuela (JD, magna cum laude) (2002)

Languages

English
Spanish

Co-author, Los derechos del contribuyente en acción (Taxpayer rights in action), Instituto Guatemalteco de Derecho Tributario / Facultad de Ciencias Jurídicas y Sociales de la Universidad de San Carlos de Guatemala, 2023.
Author, Pedro Tinoco: trascendencia y vigencia (Pedro Tinoco: Transcendent and Present), Academia de Ciencias Políticas y Sociales, 2022.
Author, De la parafiscalidad venezolana del siglo XXI (On the Venezuelan Parafiscal Taxation of the 21st Century), Editorial Jurídica Venezolana / Asociación Venezolana de Derecho Tributario, 2022.
Author, La atipicidad de la “presunción” de legitimidad del acto administrativo y la carga de la prueba en el proceso tributario (The Atypical Nature of the “Presumption” of Legitimacy of the Administrative Act and the Burden of Proof in the Tax Process), Editorial Olejnik, 2nd Edition, 2022.
Author, La desinstitucionalización del impuesto sobre la renta (The Deinstitutionalization of the Income Tax), Academia de Ciencias Políticas y Sociales / Editorial Jurídica Venezolana / Asociación Venezolana de Derecho Tributario, 2019.
Co-author, Los nuevos retos de la fiscalidad internacional (The New Challenges of International Taxation), Academia Mexicana de Derecho Fiscal / Asociación Venezolana de Derecho Tributario, 2018.
Author, Sobre falacias, justicia constitucional y Derecho tributario (On Fallacies, Judicial Review and Tax Law), Editorial Álvaro Nora, 2015.
Co-author, Justicia tributaria (Tax Justice), Academia de Ciencias Políticas y Sociales / Acceso a la Justicia / Fundación Estudios de Derecho Administrativo / Universidad Metropolitana, 2012.
Author, La atipicidad de la “presunción” de legitimidad del acto administrativo y la carga de la prueba en el proceso tributario (The Atypical Nature of the “Presumption” of Legitimacy of the Administrative Act and the Burden of Proof in the Tax Process), Editorial Jurídica Venezolana / Fundación Estudios de Derecho Administrativo, 2012.