LAPAZ, Gastón
Lawyer
Associate
Practice group
Office
T (598) 2902 1515 ext.153
F (598) 2902 5454
 

Gastón Lapaz, lawyer, works mainly in the Litigation Department. He is direct counsel to clients in several areas, particularly regarding general Public Law/Customs, having participated in tender processes and contracting procedures, administrative appeals before public bodies and annulments before the Administrative Litigation Court (TCA).

Tax Department. He has been involved in tax disputes against the tax authorities in administrative proceedings, annulments before the TCA and economic claims before courts. 

Work highlights

He was involved in counseling HSBC Financial Uruguay, the Uruguayan representative of the swiss company, in submitting a claim before the tax authorities for recovering the VAT taxed in the invoices issued for HSBC Switzerland.

  • Assisted Terminales Graneleras Uruguayas ("TGU"), concessionaire of the grain terminals of the Ministry of Agriculture, Animal Industry and Fisheries (“MGAP”) in Nueva Palmira and Fray Bentos since 1999, to file a claim before the national courts to recover the amount overpaid to the National Ports Administration ("ANP"), by concept of public prices, as port operator.

  • Assisted financial intermediation institution in relation to which Tax Authority requested in Court to withdraw bank secret, regarding a credit card user who performed bank transactions in Spain, a situation which did not have any case law precedents. Indeed, Spanish Tax Authority, under a Convention executed with Uruguay in order to avoid double taxation and prevent tax evasion, requested Uruguayan Tax Authority to identify such credit card user who performed transactions in Spain, who could purportedly fall under tax resident condition in such country.

  • He worked in the Tax area of Uría Méndez Law Firm - Madrid, Spain (2018) and in the area of Public Law of Gómez Acebo-Pombo Law Firm – Madrid, Spain (2018).

Academic Activity

He is assistant professor of Public Law II at the University of the Republic, and he is also a member of de Administrative Law Institute at the University of the Republic

He has finished a Master in Economic Administrative Law at the University of Montevideo, has postgraduate studies in Administrative Law at the University of Salamanca, and in International Taxation at the ISDE Law School. He has a Postgraduate Degree in Taxes (University of Montevideo).

He is a founding member of the Public Law Investigation Group at the CIESU Center and member of the “ Instituto Uruguayo de Estudios Tributario” (IUET).

Publications

He has published more than ten papers in various legal journals. Among them, he is an author of the following recent papers: Middle level retroactivity in tax law administrative act (2017). The legal terms for expiration of rights and statute of limitations of the administrative sanctions. (2017) and The unlawful evidence in the international exchange of information (2019).

Conferences2015 – Academic Week at the Administrative Law Institute, panelist in the Area of Precautionary Measures.

2016 – Academic Week at the Administrative Law Institute, panelist in the DGI Module. Agreements to avoid double taxation.

2017 - Academic Week at the Administrative Law Institute, The legal terms for expiration of rights and statute of limitations of the administrative sanctions.

2018 – Eurolatinoamerican Network Congress of Administrative Law, Public Procurement: Compliance and Self Cleaning Measures Analysis.

2019 – Rioplatense Conference on Tax Law:  The unlawful evidence in the international exchange of information.

2019 - Academic Week at the Administrative Law Institute regarding AIRBNB: in the framework of the regulation of tourist housing.

 
Professional experience abroad
He worked in the area of Tax of Uría Méndez Law Firm - Madrid, Spain (2018) and in the area of Public Law of Gómez Acebo-Pombo Law Firm – Madrid, Spain (2018).
Languages
   

Spanish, English.