Mario René Archila Cruz

-Dispute Resolution, Litigation and Arbitration

-Intellectual Property and Lifesciences Law

-Real Estate

-Lawyer and Notary.

-Master's degree in Commercial and Economic Law, Universidad Rafael Landívar, Guatemala.

-Postgraduate degree in Civil Appeals, Universidad San Pablo in Guatemala.

-Diploma in Fiscal and Tax Aspects,Chamber of Commerce in Guatemala.

-Diploma on Legal Aspects of International Legal Acts,INCAE Business School Nicaragua.

International Bar Association (IBA)

Mario Archila has over 35 years of experience, has been Partner at Arias since August 2014 and leads the Dispute Resolution department (Litigation and Arbitration).

His experience includes the direction and procurement of more than three hundred cases that were discussed at the level of the Administrative Litigation Court in which Mario advised, directed and defended, on behalf of his clients, the same number of “casaciones” and constitutional actions , mainly of “amparo”. It is important to mention that in tax matters, the adjustments to tax payments are discussed at the administrative level before the Customs Tax Administrative Court and the final resolutions that in that matter are issued, must be known and resolved by the Administrative Litigation Courts. The Superintendency of Tax Administration must, by legal mandate, raise all the resources and defense mechanisms that the law establishes, which is the reason why, in all the contentious administrative cases regarding taxes, the Superintendency of Tax Administration raises appeals against judgments that are unfavorable to it, a right to which taxpayers are also entitled, and is exercised most of the time.

Mario Archila took a postgraduate course in cassation and through the defense and approach of this type of appeals, he expressed arguments that they were shared by the Supreme Court of Justice and that, through the reiteration of judgments, became jurisprudential criteria.