Fernando de Vicente

Mr. de Vicente has ample experience in defending the interests of taxpayers before the administrative and justice courts of all levels.

He specializes in tax proceedings and criminal proceedings related to offenses against the tax authorities.

He is a state tax inspector (on leave of absence) and a member of the High Body of Auditors of the Court of Auditors (on leave of absence).

Mr. de Vicente lectures in the Master in Tax Law at ICADE.

He has written several articles on tax proceedings, such as:

-       “Incidencia del Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria, aprobado por Real decreto 1065/2007, en la duración del procedimiento inspector” (The effects of the General Regulations of the actions and procedures for inspecting and managing tax, approved by Royal Decree 1065/2007, on the duration of inspection proceedings), in the accounting and tax journal Revista de contabilidad y tributación, no. 298.

-       “La duración del procedimiento inspector” (The duration of inspection proceedings), in the collective work “La inspección de Hacienda en el reglamento general de aplicación de los tributos” (The inspection by the tax authorities in the general regulations on tax application), published by the Instituto de Estudios Fiscales.

-       “IVA: transmisión de la totalidad del patrimonio empresarial y operaciones de fusión y escisión” (VAT: business asset transfers, and merger and spin-off transactions), in the tax and financial journal Tribuna Fiscal: Revista Tributaria y Financiera (no. 195, January 1, 2007).

-       “El ‘fraude carrusel’ en el IVA” (Carousel fraud of VAT) in the tax and financial journal Tribuna Fiscal: Revista Tributaria y Financiera (no. 48, June 1, 2007), published by CISS, S.A.

Member of the Madrid Bar Association.

Bachelor of Laws, Universidad Pontificia Comillas-ICADE

Bachelor of Economics and Business Studies, Universidad Pontificia Comillas-ICADE

Language: English