Consortium Legal

Anayansi Mora

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She has experience in public law with emphasis in tax litigation. Her experience in strategic consulting and legal representation of public and private organizations includes the most important concession projects in Costa Rica, conducting complex control processes of local and transnational companies, and the review of the tax regime of contracts with the State.

She has led the conduction of relevant processes in which the tax benefits regime for public works concession contracts has been defined, the delimitation of the tax authority of local governments, the interpretation of the tax administrative sanction regime, the Recognition of the authorized purchase regime, tax treatment of income resulting from exchange rate differentials, application of transfer pricing methodologies, among others.

Her master’s thesis entitled “Analysis of the Figure of the Administrative Settlement Act in the Procedure of Determination by the Tax Administration, from the Entry into Force of the Law on Strengthening Tax Management, No. 9069.” Was approved with distinction as it constituted one of the first critical analyzes of the procedure of tax determination and ex-officio execution of the tax debt, giving rise to the filing of an unconstitutionality action against article 144 of the Code of Tax Rules and Procedures.