Carmen Uriol

Director of the Tax and Finance Law Department

Overview

Of counsel. Practising lawyer specialising in Tax and Finance Law.

Professional Experience

Carmen is a fiscal consultant and a practising lawyer since 2003; she is currently continuing her professional practice as Of counsel in Lleytons law firm, where she leads the Financial and Tax Department.

She has been part of several research project granted by the Spanish Ministry of Economy and Finances, the Spanish Ministry of Science and Innovation, by the Principality of Asturias and the Generalitat Valenciana.

Carmen is a renowned author of technical and scientific publications and articles in specialized journals in the subject. She wrote several chapters in different books, participating as such in their making.

Carmen has presented several communications in congresses; she also took part in national and international Seminars about Financial and Tax Laws.

Currently, she is also a professor of Financial and Tax Law at the University of Valencia.

Carmen is a member of the Spanish tax consultant’s association and of the Valencia Bar Association.

Publications

  • “Las medidas cautelares que aseguran el cobro de la deuda tributaria: novedades introducidas por la Ley 34/2005 de 21 de septiembre de modificación parcial de la Ley General Tributaria”, en AAVV: Comentarios de la LGT al hilo de su reforma, CISS, Wolters Kluwer, 2016.
  • “De los medios de pago”, en AAVV.: Régimen jurídico de la prevención y represión del blanqueo de capitales, Tirant lo Blanch, 2015.
  • “SSTJCE 19.4.2007, As. C-63/06: directiva 92/83/CEE. Armonización de las estructuras de los impuestos especiales sobre el alcohol y las bebidas alcohólicas. Artículo 27, apartado 1, la letra f). Alcohol contenido en los productos a base de chocolate”, Crónica Tributaria, nº 157, 2015.
  • “STJCE 1.3.2007, As. C-391/05: impuestos especiales, exención del impuesto sobre los hidrocarburos. Directiva 92/81/CEE. Concepto de “navegación en aguas comunitarias”, Crónica Tributaria, nº 155, 2015.
  • “Cuestiones pendientes sobre la adopción de medidas cautelares que aseguran el cobro de la deuda tributaria en los supuestos de denuncia o querella por delito contra la Hacienda Pública”, Tribuna Fiscal, nº 273, 2014.
  • “La impugnación del acto de adopción o prórroga de una medida cautelar dirigida a asegurar el cobro de la deuda tributaria: situación actual y propuestas de mejora”, Revista Información Fiscal, nº 113, 2013.

Membership of Professional Associations

  • Spanish Association of Tax Consultants.
  • Valencia Bar Association.

Practice areas

Tax and Finance Law

Language Capability

English, Italian

Education

  • Master’s degree in Financial and Tax law (by the Institute of Fiscal Studies from the Universidad de Oviedo).
  • She has done several training courses in both Financial and Tax law in the Institute of Fiscal Studies in Madrid, in the Austral University of Buenos Aires, in the University of Bologna and in the University of Bergamo.
  • Degree in Law from the Universidad de Oviedo and PhD from the same University (Extraordinary Doctorate Award).

Education

Extraordinary doctorate prize from the University of Oviedo.