Serviliano Abache

Practice Areas

Tax

Professional Memberships

Caracas Bar Association - Member

International Fiscal Association - Member

International Fiscal Association (Venezuelan Branch) - Board Member

Latin American Tax Institute - Board Member

Venezuelan Association of Lax Law - Member

Venezuelan Association of Administrative Law - Member

Venezuelan Society of Commercial Law - Member

Publications

Co-author, Los derechos del contribuyente en acción (Taxpayer rights in action), Instituto Guatemalteco de Derecho Tributario / Facultad de Ciencias Jurídicas y Sociales de la Universidad de San Carlos de Guatemala, 2023.

Author, Pedro Tinoco: trascendencia y vigencia (Pedro Tinoco: Transcendent and Present), Academia de Ciencias Políticas y Sociales, 2022.

Author, De la parafiscalidad venezolana del siglo XXI (On the Venezuelan Parafiscal Taxation of the 21st Century), Editorial Jurídica Venezolana / Asociación Venezolana de Derecho Tributario, 2022.

Author, La atipicidad de la “presunción” de legitimidad del acto administrativo y la carga de la prueba en el proceso tributario (The Atypical Nature of the “Presumption” of Legitimacy of the Administrative Act and the Burden of Proof in the Tax Process), Editorial Olejnik, 2nd Edition, 2022.

Author, La desinstitucionalización del impuesto sobre la renta (The Deinstitutionalization of the Income Tax), Academia de Ciencias Políticas y Sociales / Editorial Jurídica Venezolana / Asociación Venezolana de Derecho Tributario, 2019.

Co-author, Los nuevos retos de la fiscalidad internacional (The New Challenges of International Taxation), Academia Mexicana de Derecho Fiscal / Asociación Venezolana de Derecho Tributario, 2018.

Author, Sobre falacias, justicia constitucional y Derecho tributario (On Fallacies, Judicial Review and Tax Law), Editorial Álvaro Nora, 2015.

Co-author, Justicia tributaria (Tax Justice), Academia de Ciencias Políticas y Sociales / Acceso a la Justicia / Fundación Estudios de Derecho Administrativo / Universidad Metropolitana, 2012.

Author, La atipicidad de la “presunción” de legitimidad del acto administrativo y la carga de la prueba en el proceso tributario (The Atypical Nature of the “Presumption” of Legitimacy of the Administrative Act and the Burden of Proof in the Tax Process), Editorial Jurídica Venezolana / Fundación Estudios de Derecho Administrativo, 2012.

Personal

Serviliano Abache Carvajal is a Venezuelan tax attorney. He advises multinational and domestic corporations in several industries, such as oil and gas, technology and telecommunications, agricultural, construction, real estate, banking and finance, insurance and reinsurance, cleaning products manufacturers and industrial cleaning services, retail and wholesalers, advertising and marketing, graphic arts, security, among others.

Serviliano is also a law professor and the Director of the Postgraduate Program in Tax Law at Universidad Central de Venezuela. He is a regular speaker in tax forums and seminars, has authored and coordinated 21 books, and has published over 200 articles.

Industry Sector Expertise

Serviliano advises on taxation matters, including detailed analysis on the tax consequences arising from different economic activities, such as cross-border transactions, joint ventures, M&A, transfer pricing, etc., and has extensive litigation experience in Venezuelan tax courts and in administrative proceedings before the tax authorities. He also advises on corporate and regulatory matters.

Work Highlights

Legal 500 "Leading Partner", Tax, 2026

"FELABAN-COLADE Legal Monographs Contest," senior category (2018). Award-winning monograph: Préstamos intragrupo, intereses financieros y fiscalidad internacional (Intragroup Loans, Financial Interests and International Taxation). Granted by: Latin American Federation of Banks (FELABAN) / Latin American Committee of Financial Law (COLADE).

"Academy of Political and Social Sciences Award," senior category (2012-2013). Award-winning book: La atipicidad de la "presunción" de legitimidad del acto administrativo y la carga de la prueba en el proceso tributario (The Atypical Nature of the "Presumption" of Legitimacy of the Administrative Act and the Burden of Proof in the Tax Process), Editorial Jurídica Venezolana / Fundación Estudios de Derecho Administrativo, 2012. Granted by: Academy of Political and Social Sciences.

Languages Spoken

Spanish, English

Career

Serviliano Abache Carvajal is a Venezuelan tax attorney. He advises multinational and domestic corporations in several industries, such as oil and gas, technology and telecommunications, agricultural, construction, real estate, banking and finance, insurance and reinsurance, cleaning products manufacturers and industrial cleaning services, retail and wholesalers, advertising and marketing, graphic arts, security, among others.

Serviliano is also a law professor and the Director of the Postgraduate Program in Tax Law at Universidad Central de Venezuela. He is a regular speaker in tax forums and seminars, has authored and coordinated 21 books, and has published over 200 articles.