Carlos E. Weffe H.

Biography.

Prof. Dr. Carlos E. Weffe is a lawyer, graduated from the Andrés Bello Catholic University of Caracas, Venezuela (1997); a specialist in Tax Law, graduated from the Central University of Venezuela (2003); a Doctor of Law, graduated from the Central University of Venezuela (2014) and a Bachelor of Law, graduated from the International University of La Rioja (2024). He currently works as an Assistant Professor attached to the Area of Financial and Tax Law of the Department of Public Law of the Faculty of Legal and Economic Sciences of the Jaume I University of Castellón, Spain. Simultaneously, Prof. Dr. Weffe is Head, ad honorem, of the Tax Abuse Unit of the Corporate Crime Observatory, an international platform established by independent academics and experts from different countries dedicated to promoting the analysis and discussion of the main problems of corporate and economic crime at a global level, based in the United Kingdom.

2018 General Report on the Protection of Taxpayers’ Rights

by Carlos E. Weffe H. | 03.06.2025 | Articles | 0 Comments

Observatory on the Protection of Taxpayers' Rights | IBFD, 2019 This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 42 countries until 31 December 2018. These were with regard to, on one hand, the...

Towards a Taxpayers’ Rights Compliant Cross-Border Recovery of Tax Sanctions

by Carlos E. Weffe H. | 05.05.2023 | Articles | 0 Comments

World Tax Journal Vol. 15 No. 1 | IBFD, 2023 Co-authored with Robert Attard A faltering procedure for cross-border enforcement of sanctions under the Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to...

The IBFD Yearbook on Taxpayers’ Rights 2021

by Carlos E. Weffe H. | 27.08.2021 | Articles | 0 Comments

Observatory on the Protection of Taxpayers' Rights | IBFD, 2022 This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 47 countries worldwide as of 31 December 2021, compared to the status of...

The IBFD Yearbook on Taxpayers’ Rights 2020

by Carlos E. Weffe H. | 24.02.2021 | Articles | 0 Comments

Observatory on the Protection of Taxpayers' Rights | IBFD, 2021 This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 42 countries worldwide as of 31 December 2020, compared to the status of...

Overview of global trends in the protection of taxpayers’ rights by 2019, according to the IBFD Observatory on the Protection of Taxpayers’ Rights (Part 2)

by Carlos E. Weffe H. | 15.01.2021 | Articles | 0 Comments

Revista «Técnica Tributaria», Vol. 131, Nro. 4 | AEDAF, 2020 The article describes the current global trends in the practical protection of taxpayers' rights, with regard to (i) confidentiality of taxpayers’ information held by the tax authorities, (ii) tax...

Overview of global trends in the protection of taxpayers’ rights by 2019, according to the IBFD Observatory on the Protection of Taxpayers’ Rights (Part 1)

by Carlos E. Weffe H. | 15.01.2021 | Articles | 0 Comments

Revista «Técnica Tributaria», Vol. 130, Nro. 3 | AEDAF, 2020 The article describes the current global trends in the practical protection of taxpayers' rights, with regard to (i) confidentiality of taxpayers’ information held by the tax authorities, (ii) tax...

The IBFD Yearbook on Taxpayers’ Rights 2019

by Carlos E. Weffe H. | 20.04.2020 | Articles | 0 Comments

Observatory on the Protection of Taxpayers' Rights | IBFD, 2020 This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 44 countries worldwide as of 31 December 2019, compared to the status of...

Taxpayers’ Rights in the Expanding Universe of Criminal and Administrative Sanctions: A Fundamental Rights Approach to Punitive Tax Law Following the OECD/G20 Base Erosion and Profit Shifting Project

by Carlos E. Weffe H. | 12.02.2020 | Articles | 0 Comments

Bulletin for International Taxation Vol. 74, No. 2 | IBFD, 2020 The article discusses the current trend towards the expansion of states' punitive powers, identifies and traces the phenomenon in tax law, and discusses the effect that this particular approach to...

2015-2017 General Report on the Protection of Taxpayers’ Rights

by Carlos E. Weffe H. | 05.02.2020 | Articles | 0 Comments

Observatory on the Protection of Taxpayers' Rights | IBFD, 2018 This report summarizes the monitored developments concerning the effective protection of taxpayers’ fundamental rights in 25 countries as of 31 December 2017, compared to the status of compliance of a set...

The Right to Be Informed: The Parallel between Criminal Law and Tax Law, with Special Emphasis on Cross-Border Situations

by Carlos E. Weffe H. | 04.02.2020 | Articles | 0 Comments

World Tax Journal, Vol. 9 No. 3 | IBFD, 2017 This article defines the right to be informed of any investigations in tax matters as a human right, part of the bundle of the citizen’s “constitutional rights positions” (R. Alexy) for their defense against any attempt of...