A lawyer graduated from the Universidad Católica Andrés Bello, Class of 1984. In 1990 he completed post-graduate studies in Tax Law at Universidad Central de Venezuela.

He has worked as Legal Coordinator in the Tax Reform of the Ministry of Finance, Executive Secretary of the Presidential Committee drafting the tax-related Decree-Laws authorized under the 1993 Enabling Law; a Member of the team founding the National Integrated Customs and Tax Administration Service (SENIAT).

He is a member of the Venezuelan Financial Law Association; and a nonvoting member and Secretary General of the Venezuelan Tax Law Association; he was a former member of the Tax Committee of the Venezuelan Institute of Executives in Finance (I.V.E.F.)

Practice areas: Tax Litigation

Languages: Spanish  and English

e-mail: lpalacios@tpa.com.ve