Gastón Lapaz

Gastón is a distinguished young lawyer who specialises in tax disputes and has experience in complex judicial and administrative tax litigation. He has been involved in most of the tax deals becoming a referring lawyer inside the department.

He serves as Adjunct Professor of Administrative Law at the University of the Republic, and teaches Tax Controversies in the Master’s in Taxation program at Universidad Católica. He has also lectured at CADE and the Uruguayan College of Accountants.

He holds a Master’s in Economic Administrative Law from the University of Montevideo, with postgraduate studies in Administrative Law at the University of Salamanca, and in International Taxation at ISDE Law School. He also earned a Postgraduate Diploma in Taxation from the University of Montevideo.

He has worked in the Tax Department at Uría Menéndez (Madrid, Spain – 2018) and in the Public Law Department at Gómez-Acebo & Pombo (Madrid, Spain – 2018).

He is currently serving a second term as board member of the Uruguayan Institute for Tax Studies (IUET) and was appointed country reporter for Uruguay at the XXXI ILADT Conference in Guatemala (2020), as well as co-reporter for the 76th IFA Congress in Cape Town, South Africa (2024).

In 2021, he published his first book, “Prescripción y caducidad de sanciones”, and has authored over twenty articles in various legal journals, mainly on legal certainty, administrative and tax procedures, and public procurement. Notable works include:

“Retroactividad de nivel medio en el acto administrativo de derecho tributario” (2017)

“Los plazos legales de caducidad de los derechos y la prescripción de las sanciones administrativas” (2017)

“La ilicitud de las pruebas en el intercambio internacional de información” (2019)

“El objeto empresarial en la jurisprudencia uruguaya” (2021)

“Hipótesis de doble residencia fiscal entre Uruguay y Argentina. Límites al intercambio de información” (2023)

“Sobre la Tutela Judicial Efectiva en materia tributaria en Uruguay” (2023)