The tax group at D'Empaire has a wealth of experience across all aspects of tax law, handling both international and domestic mandates. The team is skilled in administrative and judicial tax disputes and also has a strong presence in corporate tax matters, assisting a diverse clientele that includes both banks and major corporations with tax issues. The team is particularly active in advising clients in the oil and gas industry on matters including the tax aspects of projects. In the wealth management sphere, the group provides a range of services for high-net-worth families and individuals, including assistance with inheritance planning and business succession planning. Humberto Romero-Muci, whose expertise spans tax, accounting and customs matters, leads the practice. José Valecillos is noted for his advice to major companies, families and individuals on tax and estate planning.
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+58 212 264 6244
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Profile

Profile

Work Department

Tax

Position

Partner

Career

Humberto has vast experience advising multinational and local companies on a wide range of tax, accounting and custom matters. He is recognized as one of the leading tax practitioners in Venezuela and has represented companies in several of the most relevant tax and transfer pricing litigations in Venezuela.

Before joining D’Empaire in 2012, Humberto was a partner at Tinoco, Travieso, Planchart, Erminy y Asociados (1986-1997), Managing Partner at Romero-Muci & Asociados from 1997 to 2012, International Partner at Andersen Legal from 1997 to 2002 and later Deloitte from 2002 to 2012.

Recent representations include:

  • Weatherford, in several corporate transactions and tax litigations.
  • Coca Cola Femsa de Venezuela in a multi-million dollar transfer pricing dispute.
  • Mapfre Seguros in the tax implications of several transactions of its Venezuelan insurance company.
  • Bancaribe in several tax disputes.

Humberto is currently ranked as “Band 1” by Chambers & Partners (2019 Venezuela Tax Rankings) and as a “Leading Lawyer” by The Legal 500 (2018 Venezuela Tax Rankings). He has authored more than 115 articles published in law reviews in Venezuela and abroad and more than 12 books in matters of accounting, law, taxation and tax litigation.

He has been awarded with several honors for his academic and professional career, such as the Annual Award granted by the Attorney General’s Office (1989); Honors Awards granted by the Academy of Political and Social Sciences (1991 and 2005); Nuck Wicksell Honor Award granted by the Venezuelan Association of Law and Economics (1997); Honor Award “Marcos Ramirez Murzi” granted by the Venezuelan Tax Law Association (2007 and 2008).

He is the chair professor and head of the finance law professorship at Universidad Catolica Andres Bello, professor of tax and accounting at the LLM Tax course at the same university, and professor at the PhD courses of Universidad Central de Venezuela.

Languages

English and Spanish.

Memberships

Bar Association of the Capital District, Caracas, Venezuela. He is also a fellow member and former president of the Venezuelan National Academy of Political and Social Sciences.

Education

He received a J.D. summa cum laude (first of his class) from Universidad Catolica Andres Bello in 1985, an LL.M. and a Specialization and Diploma on International Taxation from Harvard University in 1986 and a PhD from Universidad Central de Venezuela in 2003.

Content supplied by D'Empaire

Testimonials

Collated independently by Legal 500 research team.

  • ‘The team stands out for its immediate availability whenever required and the high value of its advice on new projects.'

  • ‘José Valecillos is excellent and outstanding.'

  • ‘In my experience of working with D'Empaire, and especially under the direction of Humberto Romero-Muci, I can say with certainty that this firm is distinguished by its ability to provide personalised legal assistance of the highest quality. The proactivity and attention to detail that Humberto and his team bring to each case demonstrates a genuine commitment not only to the clients' legal needs, but also to their business objectives.'

  • 'It is essential that in-house counsel understand that D'Empaire's strength lies in its ability to anticipate potential problems and its agility to adapt to market changes with significant innovations in billing practices, diversity and use of technology. These qualities not only put D'Empaire on par with other high-calibre law firms, but often surpasses them, especially in terms of the personalisation of its customer service.' 

  • ‘The feature that defines and differentiates the lawyers of D'Empaire is their ability to offer legal assistance that is not only effective but also extremely timely. This firm stands out for its meticulousness and its constant willingness to go beyond what is expected to satisfy the needs of its clients. Their focus on details and their proactivity are, without a doubt, qualities that clearly distinguish them from the competition.'

  • 'Personally, Humberto Romero-Muci has established himself as a national and international reference point in the field of tax law. Humberto's legal opinions are profoundly accurate and provide insights that transcend the superficial, offering a substantial competitive advantage to his clients. His depth of knowledge and innovative approach to tax law is unparalleled.'

Key clients

  • Weatherford
  • Ubii Pagos
  • Mapfre
  • Columbus Networks Venezuela
  • Henkel
  • Embotelladora Mexicana de Bebidas Refrescantes
  • Vepica
  • Grupo Alecon
  • Mercado Libre

Work highlights

Represented Weatherford in two tax disputes, one involving municipal taxes and the other relating to an income tax assessment on foreign exchange gains.
Represented Colgate-Palmolive in an administrative appeal against an income tax assessment relating to the deduction of FX losses derived from debts with related parties in several jurisdictions.
Representing Henkel Tecnologías Venezuela in a judicial tax appeal filed against an income tax assessment.