María Flor Sequera M.

Attorney

Law Degree, 1995, Venezuela 

Education

Universidad Santa María,1995. Universidad Católica Andrés Bello, Specialization in Procedural Law, 2002. Universidad Complutense de Madrid, Master’s degree in Tax and Administrative Law, 2003. Universidad Complutense de Madrid, Diploma in Advanced Studies, Doctoral course in Procedural Law, 2005.

Author

"Algunas reflexiones sobre el Convenio para evitar la doble tributación y la evasión fiscal entre España y Venezuela" ("Comments on the Agreement to Avoid Double Taxation and Tax Evasion between Spain and Venezuela"), Revista de Derecho Tributario (Tax Law Journal) No. 118, Institute of Tax Studies, Ministry of Economy and Revenue, Madrid, 2006 and the Journal of the AVDT. "La Empresa Multinacional y el Pacto de Sumisión Expresa en el Comercio Europeo y Latinoamericano: un reto de la Globalización en el marco del Derecho Procesal comunitario" ("Multinationals and the Agreement of Express Submission in the European and Latin-American Commerce: A Challenge of Globalization within the Frame of the Community Procedural Law”), Revista Jurídica del Instituto Tecnológico y de Estudios Superiores de Monterrey (Legal Magazine of the Technological and University Studies Institute of Monterrey), Chihuahua Campus; the Legal Research Institute of the National Autonomous University of Mexico, 2008; and in Direito Público Económico Supranacional, (Coord. A. Saddy), Lumen Juris Livraria, Brasil, 2009.

Experience

Legal Assistant (I and II) at the Administrative Litigation Division of the Prosecutor General’s Office of the Republic of Venezuela, 1993-1996. Civil Prosecutor at the Bar Association of the State of Lara, 1997-1998. Attorney at Law-Advisor of the Head of the Complaint and Litigation Division of the Corporate Legal Management Office at La Electricidad de Caracas, 1999-2000. Attorney at the Legal Services Office, Division of Legal Appeals, National Integrated Customs and Tax Administration Service (SENIAT), 2000-2012.

Member

Bar Association of the Federal District; Bar Association of the State of Lara. Tax Committee, Venezuelan-American Chamber of Commerce and Industry (VenAmCham).

Areas

Tax, Customs, Administrative and Procedural Law.

Languages

English and Spanish

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