Ramiro González Luna

rgonzalezluna@glyma.com

(Founding Member) born Guadalajara, Jalisco,
Mexico, 1962; admitted to
practice 1987, Mexico.

EDUCATION:

Escuela Libre de Derecho (Bachelor in Law).

Professional:

Ministry of Finance: Director of International
Legal Affairs in the General
Directorate for Revenue Policy and International Fiscal Affairs, 1993-1994;
Deputy Federal Fiscal Attorney for Tax Litigation, 1995.

Lecturer:

Escuela Libre de Derecho, 1987—; Universidad
Panamericana, 1988-1989.
Alternate Counselor of the Mexican Taxpayers Ombudsman. MEMBER: Mexican Bar
Association; International Fiscal Association.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

Tax Law; International Taxation.

Luis Carlos Moreno

lcmoreno@glyma.com

(Member since 2001) born Nogales, Sonora, Mexico, 1965; admitted to practice 1989, Mexico.

EDUCATION:

Escuela Libre de Derecho (Bachelor in Law); Centro de Estudios Constitucionales, Madrid, Spain (Postgraduate Studies in Constitucional Law and Political Science, 1990); Instituto Tecnológico Autónomo de México (Postgraduate Studies in Duties and Taxes in Foreign Trade, 1993; Postgraduate Studies in NAFTA, 1994).

PROFESSIONAL:

Ministry of Finance: Deputy Federal Fiscal Attorney for Legislation and Consulting, 1994; Mexican Customs Commissioner, 1997-1999; Representative to the United States and Canada of Mexico's Ministry of Finance and its Tax Administration Service, 1999- 2000; Vice Chairman for the American Continent of the World Customs Organization, 1997-1998.

LECTURER:

Escuela Libre de Derecho, 1995-1999. President, Mexican Institute for Executives in Foreign Trade.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

Customs Law; International Trade; Taxation; Administrative Tax Law; Tax Litigation.

Diego Armida

darmida@glyma.com

(member since 1997) born Mexico City, Mexico, 1970; admitted to practice
1993.

EDUCATION:

Instituto Tecnológico Autónomo de México (Bachelor in Law); Universidad
Panamericana (Postgraduate Studies in Taxation, 1994).

PROFESSIONAL:

Chief Department of Tax Litigation of the Ministry of Finance and Public
Credit, 1993-1995; Chief Department of Legislation and Juridical Investigation
1995-1996; Under Administrator for Tax Litigation at the Ministry of Finance
and Public Credit, March 1996-January 1997.

LECTURER:

Constitucional Law, Instituto Tecnológico Autónomo de México, Mexico,
1995-2002 and 2006- 2007; Tax Law, Instituto Tecnológico Autónomo de México,
1996-1999; Tax Litigation, Instituto Tecnológico Autónomo de México, 2000.
Administrative Law, Instituto Tecnológico Autónomo de México, 2000—.

MEMBER:

Mexican Bar Association.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

Amparo; Tax Litigation.

Diego García Pimentel

dgarciapimentel@glyma.com

(Member since 2011) born in Mexico City, Mexico, 1983; admitted to practice 2008, Mexico.

(Member since 2011) born in Mexico City, Mexico, 1983; admitted to practice
2008, Mexico.

EDUCATION:

Universidad Iberoamericana (Bachelor of Law); LL.M in Taxation by Boston
University School of Law, 2011. Specialized in International Taxation.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

International Corporate Taxation; Corporate Taxation; Tax Litigation.

(Founding Member) born Guadalajara, Jalisco, Mexico, 1962; admitted to
practice 1987, Mexico.

EDUCATION:

Escuela Libre de Derecho (Bachelor in Law).

Professional:

Ministry of Finance: Director of International Legal Affairs in the General
Directorate for Revenue Policy and International Fiscal Affairs, 1993-1994;
Deputy Federal Fiscal Attorney for Tax Litigation, 1995.

Lecturer:

Escuela Libre de Derecho, 1987—; Universidad Panamericana, 1988-1989.
Alternate Counselor of the Mexican Taxpayers Ombudsman. MEMBER: Mexican Bar
Association; International Fiscal Association.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

Tax Law; International Taxation.

EDUCATION:

Universidad Iberoamericana (Bachelor of Law);
LL.M in Taxation by Boston University School of Law, 2011. Specialized in
International Taxation.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

International Corporate Taxation; Corporate
Taxation; Tax Litigation.

(Founding Member) born Guadalajara, Jalisco,
Mexico, 1962; admitted to practice 1987, Mexico.

EDUCATION:

Escuela Libre de Derecho (Bachelor in Law).

Professional:

Ministry of Finance: Director of International
Legal Affairs in the General Directorate for Revenue Policy and International
Fiscal Affairs, 1993-1994; Deputy Federal Fiscal Attorney for Tax Litigation,
1995.

Lecturer:

Escuela Libre de Derecho, 1987—; Universidad
Panamericana, 1988-1989. Alternate Counselor of the Mexican Taxpayers
Ombudsman. MEMBER: Mexican Bar Association; International Fiscal Association.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

Tax Law; International Taxation.

Miguel Sepúlveda

msepulveda@glyma.com

Miguel Sepúlveda is a lawyer at González Luna Moreno y Armida, S.C., where he works in the area of tax litigation and constitutional trial (amparo), he currently coordinates the litigation area in the Courts and Tribunals of the Federal Judicial Branch.

EDUCATION:

Miguel Sepúlveda studied law at the National Autonomous University of Mexico where he graduated in 1995.
In 1996 he studied a specialty in tax law at Universidad Panamericana in Mexico City and later, in 2000, he studied a postgraduate degree in tax law at Escuela Libre de Derecho.

PREVIOUS EXPERIENCE:

Miguel Sepúlveda has 17 years of professional experience in the areas of tax litigation and constitutional trial (amparo). In 1991, he entered the Federal Judiciary Branch having performed his functions as Judicial Officer in the Sixth District Court in Administrative Matters in the Federal District until December 2003. Subsequently, he joined the firm Borbolla and Ramirez Ornelas, S.C., where he worked as a lawyer in the area of Tax and Administrative litigation.
In March of 1995, Miguel Sepúlveda entered the Special Legal Administration to work at the Ministry of Finance and Public Credit, where he first held the position of Head of Department in the Contentious Administration, and later in November 1996, he held the position of Deputy Administrator in the same Administration. In the positions he held in the Ministry of Finance and Public Credit, he was in charge of defending the different tax authorities in the different nullity and constitutional trial (amparo) lawsuits promoted by large taxpayers against the resolutions issued by the tax authorities.
In January 1999, he joined the firm González Luna y Pérez de Acha, S.C., today known as González Luna, Moreno y Armida, S.C. as a Lawyer in the area of Tax Litigation and Constitutional Trial (amparo).

PROFESSIONAL PRACTICE:

Advice and defense of taxpayers before the actions of the tax authorities and tax laws that affect the interests of clients.
Challenge through the different means of existing defense, of the resolutions issued by tax authorities that are not favorable to the interests of the clients, as well as challenging the different tax laws that affect the interests of clients. (IA 2007 Law and IETU 2008 Law)
He advises and assists taxpayers in order to resolve any tax contingencies they may have, as well as during the audit procedures the tax authorities carry out in order to solve them without any remarks.

LANGUAGES:

Spanish, and fluent in speaking and writing in English.

Fernanda Estrada

festrada@glyma.com

Fernanda Estrada is a lawyer at González Luna, Moreno y Armida, S.C. since
2002 and specializes in the area of National and International Consulting.

EDUCATION:

Fernanda Estrada obtained her law degree from Escuela Libre de Derecho where
she graduated in 1998.

EXPERIENCE:

Fernanda Estrada has more than 20 years of experience in the Tax Law area.
In 1997, she entered the Ministry of Finance and Public Credit, where she held
the following positions: Coordinator of legislation and consultation, and Head
of the Department for the Negotiation of Treaties and Special Projects.
In 2002 she joined the firm González Luna y Pérez de Acha, S.C., today known as
González Luna, Moreno y Armida, S.C.

PROFESSIONAL PRACTICE:

Advice to national and foreign companies in case of mergers, divisions, disposals
and acquisitions of assets.
Advice and monitoring audits carried out by the authority on individuals and
companies. Preparation of national and foreign legislation studies to determine
tax effects of operations carried out by residents for tax purposes in Mexico.

SEMINARS AND PUBLICATIONS:

Fernanda Estrada represented the government of Mexico in The International
Taxation Forum in Santa Cruz, Bolivia, in which she participated as a guest
speaker.

LANGUAGES:

Spanish and English.

Cristina de la Torre

cdelatorre@glyma.com

Cristina De la Torre is a lawyer at González Luna, Moreno y Armida, S.C.,
where she collaborates on consulting and litigation matters in the area of
foreign trade and administrative matters.

 EDUCATION:

Cristina de la Torre obtained a law degree from the Jesuit ITESO University
in Guadalajara, Jalisco and graduated in 1991.
In 1994 she obtained the Customs Agent patent and today she exercises such
functions.
In 2009-2010 she studied a Master in Tax Law at Universidad Panamericana campus
Mixcoac, Mexico City.

PREVIOUS EXPERIENCE:

Cristina De la Torre has more than 25 years of professional experience
fundamentally in the legal and operational area of foreign trade, having
started her professional experience in the audit, legal and customs areas of
the Service Tax Administration (SAT) in Guadalajara.

TODAY:

She works both in consulting and in foreign trade litigation mainly, and in
fiscal and administrative matters since she joined the law firm González Luna,
Moreno y Armida, S.C. in 2002.

PROFESSIONAL PRACTICE:

Defense in litigation in fiscal and administrative matters of the three
levels of government, as well as especially in customs and free trade
agreements, compensatory fees, etc.
Assistance and support to companies in tax and foreign trade audits, as well as
the search for solutions, including litigation, in contingencies arising from
the daily foreign trade operation or due to the result of the audits.
She has also provided consulting service on administrative matters and foreign
trade, such as the tariff reclassification of merchandise to important
companies, which has resulted in a decrease in the payment of tariffs and the
elimination of contingencies due to an incorrect tariff classification.
Likewise, he has represented companies that have been victims of customs fraud,
correcting their fiscal situation, working together with lawyers in criminal
matters.
Representation and defense of various clients in administrative and even
contentious procedures, to achieve the return of undue payment of tariffs made
on their imports.

MEMBERSHIPS AND AFFILIATIONS:

Member of the Confederation of Associations of Customs Agents of the Mexican
Republic (CAAAREM) since 1997.

LANGUAGES:

Spanish, and fluent in speaking and writing in English.

Andrés Galván Duque

agalvanduque@glyma.com

Andrés Galván Duque Moreno Lacalle Díaz is a lawyer at González Luna, Moreno
y Armida, S.C. since 2011 and specializes in the area of Tax Litigation.

EDUCATION:

Andrés Galván Duque obtained a law degree from Universidad Iberoamericana
where he graduated in 2010.
In 2012 he studied a Specialty in Tax Law at the Universidad Panamericana.

PREVIOUS EXPERIENCE:

Andrés Galván Duque has focused his professional practice in various areas
of Law, having more than 7 years of experience in the area of Tax Litigation.
In 2007, Andrés Galván Duque joined the firm Rizo, Armida y Asociados, S.A.,
where he held the position of intern in the litigation area.
In 2009,he joined the legal area of Rich Mont Quino, where he held the position
of lawyer in the area of financial and tax consulting.

Andrés Galván Duque has focused his professional practice in various areas
of Law, having more than 7 years of experience in the area of Tax Litigation.
In 2007, Andrés Galván Duque joined the firm Rizo, Armida y Asociados, S.A.,
where he held the position of intern in the litigation area.
In 2009, he joined the legal area of Rich Mont Quino, where he held the
position of lawyer in the area of financial and tax consulting.

PROFESSIONAL PRACTICE:

Defense of Mexican and foreign companies before the Federal Tax
Administration and Administrative Justice Service and the Federal Judiciary,
against resolutions of fiscal authorities regarding federal taxes.
Defense of Mexican companies before the Government of Mexico City, the
Administrative Court of Justice of Mexico City and the Federal Judiciary,
against resolutions of the fiscal authorities in matters of local taxes.
Representation of various Mexican companies before the Judiciary, in
Constitutional Trial (amparo) against federal and local tax laws.
Preparation of queries on federal and local taxes matters.

LANGUAGES:

Spanish and fluent in speaking and writing in English.

Fernando Elías Calles

feliascalles@glyma.com

Fernando Elias Calles Karam is a lawyer at González Luna, Moreno y Armida,
S.C., where he specializes in the areas of National and International
Consulting and Tax Litigation.

 EDUCATION:

Fernando Elias Calles studied from 2011 to 2016 at the Escuela Libre de
Derecho, graduating in April 2018 with the thesis "Diffuse Control of
Constitutionality: its implementation in administrative headquarters",
obtaining a Special Mention for the sustained examination.
In August 2017 he began his postgraduate studies taking a "Master of
Private (Business) Law" at Escuela Libre Derecho, in which he is currently
in the process of graduation by thesis.

PREVIOUS EXPERIENCE:

Fernando Elias Calles has more than 4 years of experience in the area of
Administrative and Fiscal Law.
In 2015, he joined the firm González Luna, Moreno y Armida, S.C. in the areas
of Tax Litigation and Foreign Trade. In January 2018, he joined the firm
Müggenburg, Gorches y Peñalosa, S.C., where he served as a lawyer in Corporate
and Transactional matters. In 2019, he rejoined González Luna, Moreno y Armida,
S.C. in the areas of Consulting and Tax Litigation.

PROFESSIONAL PRACTICE:

Corporate and tax advice to both national and foreign companies in mergers
and acquisitions, real estate projects and estate planning.
Advice and monitoring of audits carried out by the tax authority on individuals
and legal entities, as well as in procedures reported to the Taxpayer Defense
Office (PRODECON).
Legal defense of individuals and companies before tax and administrative
authorities (local and federal), administrative courts (local and federal) and
the Federal Judiciary, against acts and resolutions of tax authorities
regarding local and federal taxes and contributions.
Defense of individuals and companies before the Federal Judiciary, Constitution
trial (amparo) lawsuits against fiscal and administrative laws, both local and
federal.

LANGUAGES:

Spanish, and fluent in speaking and writing in English.

Gerardo Sánchez Henkel

gsanchezhenkel@glyma.com

Gerardo Sánchez Henkel Fernández Martínez is a lawyer at González Luna, Moreno y Armida, S.C. since 2017 and specializes in the areas of National and International Consulting and tax litigation.

EDUCATION:

Gerardo Sánchez obtained a law degree from Escuela Libre de Derecho on January 29, 2016, the date on which he presented his professional exam obtaining a special mention for it. His professional thesis was titled: "The Unconstitutionality of Legislative Omission: What is the Ideal Means for its Combat"?
After completing his undergraduate studies, he entered the Tax Law Specialty Course in the same University, completing his studies in June 2017.

PREVIOUS EXPERIENCE:

Gerardo Sánchez has more than 5 years of experience in the area of Tax Law. In 2013, Gerardo Sánchez joined the Federal Prosecutor's Office where he served as Head of the Constitutional Trial (amparo) of the General Management of Contentious Issues and Procedures.
In 2017, he joined the firm González Luna, Moreno y Armida, S.C. in the areas of Litigation and Tax Consulting.

PROFESSIONAL PRACTICE:

Defense of Mexican and foreign companies before the Federal Tax Administration and Administrative Justice Service of the Federal Judiciary, against resolutions of the fiscal authorities regarding federal taxes.
Defense of Mexican companies before the Government of Mexico City, the Administrative Court of Justice of Mexico City and the Federal Judiciary, against resolutions of the fiscal authorities regarding local taxes.
Representation of various Mexican companies before the Judiciary, in a constitutional trial (amparo) against federal and local tax laws.
Preparation of queries on federal and local taxes.

LANGUAGES:

Spanish and English.

Mariana Petricioli

mpetricioli@glyma.com

Mariana Petricioli Sicilia is a lawyer at González Luna, Moreno y Armida, S.C. since 2017 and specializes in the area of Tax Litigation.

EDUCATION:

Mariana Petricioli obtained her law degree from Universidad Iberoamericana where she graduated in 2018.

PREVIOUS EXPERIENCE:

Mariana Petricioli, worked two years in the Associated Notaries 229 and 242 of Mexico City, where she worked as a reviewing intern, in which she has knowledge regarding the revision of notarial instruments, and elaboration of contracts specifically in civil and commercial matters.

PROFESSIONAL PRACTICE:

Preparation and monitoring of appeals for revocation in tax and administrative matters.
Preparation of nullity claims in tax matters as well as monitoring and litigation in lawsuits of the same nature.
Preparation of constitutional trial (amparo) claims both direct and indirect, as well as monitoring and litigation in the constitutional trial.

LANGUAGES:

Spanish, and is fluent in speaking and writing in English.

Belén Campillo Álvarez

bcampillo@glyma.com

Belén Campillo Álvarez is a lawyer at González Luna, Moreno y Armida, S.C., in which she specializes in the area of National and International Consulting.

EDUCATION:

Belén Campillo studied from 2011 to 2015 at the Universidad Iberoamericana, graduating in March 2016.
In 2017 she completed a diploma in tax law at the Mexican Academy of Tax Law.

PREVIOUS EXPERIENCE:

Belén Campillo has more than 6 years of experience in the Administrative and Tax Law areas. In 2013 she joined Pueblita Abogados, S.C. where she worked in both Consulting and Tax Litigation areas.
In 2019, she joined González Luna, Moreno y Armida, S.C. in the area of National and International Consulting.

PROFESSIONAL PRACTICE:

Tax advice to both national and foreign companies in mergers and acquisitions, structures and estate planning.
Legal defense of individuals and legal entities before fiscal and administrative authorities, administrative courts and the Federal Judiciary, against acts and resolutions of fiscal authorities in matters of local and federal taxes and contributions.
Defense of individuals and legal entities before the Federal Judiciary in constitutional trials (amparo) against fiscal and administrative laws, both local and federal.

LANGUAGES:

Spanish, and is fluent in speaking and writing in English.

Jerónimo Azcué

jazcue@glyma.com

Jerónimo Azcué is a lawyer at González Luna, Moreno y Armida, S.C. from 2015 to 2019 he collaborated in the Tax and Administrative Litigation area, and currently he collaborates in the Tax Advisory area.

EDUCATION:

Jerónimo Azcué obtained a law degree from Universidad Anáhuac México Norte.

PROFESSIONAL PRACTICE

Preparation and monitoring of revocation resources in tax and administrative matters.

Preparation of nullity claims in tax matters as well as follow-up and litigation in lawsuits of the same nature.

Preparation of constitutional trial (amparo) lawsuits both direct and indirect, as well as monitoring and litigation in the constitutional trial.
Advice to national and foreign companies in case of mergers, splits, disposals and acquisitions of assets.
Advice and follow-up on audits carried out by the authority to individuals and legal entities.

LANGUAGES:

Spanish, and is fluent in speaking and writing in English.

Guillermo Laris

glaris@glyma.com

Guillermo Laris is a lawyer at González Luna, Moreno y Armida, S.C., since 2019 he began to collaborate in the area of Fiscal and Administrative Litigation.

EDUCATION:

Guillermo Laris obtained a law degree from Universidad Iberoamericana.

PROFESSIONAL PRACTICE:

Preparation and monitoring of revocation resources in tax and administrative matters.
Preparation of nullity claims in tax matters as well as follow-up and litigation in lawsuits of the same nature.
Preparation of constitutional trial (amparo) lawsuits both direct and indirect, as well as monitoring and litigation in the constitutional trial.

LANGUAGES:

Spanish, and is fluent in speaking and writing in English.

Ana Valdés

avaldes@glyma.com

EDUCATION:

Ana Valdés studied at Universidad Iberoamericana in Mexico City from 2015 to 2019, graduating summa cum laude in 2019.

PREVIOUS EXPERIENCE:

Ana Valdés has experience in transactional law, including matters such as mergers and acquisitions, capital markets and financings. In 2017, she joined Nader, Hayaux & Goebel, S.C. where she worked in the areas of infrastructure, real estate, capital markets, and mergers and acquisitions.

In 2021, she joined González Luna, Moreno y Armida, S.C. in the National and International Consulting practice.

PROFESSIONAL PRACTICE:

Legal advice to domestic and foreign companies in mergers and acquisitions, financing, capital markets and asset acquisitions.

LANGUAGES:

Spanish, and is fluent in English.

Graciela Mussali

gmussali@glyma.com

Graciela Mussali Haiat is an intern at González Luna, Moreno y Armida, S.C. since 2020.

EDUCATION:

Graciela Mussali is currently studying 6th semester for her law degree at Universidad Iberoamericana.

LANGUAGES:

Spanish, fluent in speaking and writing, English - IELTS Exam and IB

DIPLOMA - International Baccalaureate, and Hebrew.

Juan Pablo Barrera

jpbarrera@glyma.com

Juan Pablo Barrera Giordano is an intern at González Luna, Moreno y Armida S.C. since 2019 and collaborates in the Tax Litigation área.

EDUCATION:

Juan Pablo Barrera is currently studying his 6th semester for his law degree at Universidad Iberoamericana.

LANGUAGES:

Spanish, and fluent in speaking and writing in English.

Emilio Aguilar

eaguilar@glyma.com

Emilio Aguilar Castellano is an intern at the firm González Luna, Moreno y Armida, S.C., in which he collaborates in the National and International Consulting area.

EDUCATION:

Emilio Aguilar studied from 2016 to 2020 at the Instituto Tecnológico Autónomo de México (ITAM).
In 2019 he completed a diploma in political economy of public policy at The London School of Economics and Political Sciences.

PREVIOUS EXPERIENCE:

Emilio Aguilar worked in the Law Department as a research assistant, in which he dedicated himself to the publication of articles focused on foreign trade and issues focused on the World Trade Organization (WTO).
In 2021, he joined González Luna, Moreno y Armida, S.C. in the National and International Consulting area.

PROFESSIONAL PRACTICE:

Tax advice to national and international companies, attending to mergers and splits, acquisitions, estate planning and structures.

LANGUAGES:

Spanish, English, and French.

Sebastián González Luna Álvarez

sgonzalezluna@glyma.com

Sebastián González Luna Álvarez Is An Intern At The Firm González Luna, Moreno Y Armida, S.C., in which he collaborates in the Fiscal litigation area.

EDUCATION:

Sebastián Gonzalez Luna Álvarez studied from 2016 to 2021 at the Instituto Tecnológico Autónomo de México (ITAM).

PREVIOUS EXPERIENCE:

Sebastián González Luna Álvarez worked joined the firm Ramirez Ornelas Asociados where he practiced civil and commercial litigation.
In 2021, he joined González Luna, Moreno y Armida, S.C. in the National and International Consulting area.

PROFESSIONAL PRACTICE:

Preparation and monitoring of revocation resources in tax and administrative matters.
Preparation of nullity claims in tax matters as well as follow-up and litigation in lawsuits of the same nature.

LANGUAGES:

Spanish and English