Litigation & Arbitration

Emilio De León


Emilio is an associate at Consortium Legal – Guatemala with 2 years of experience in the Litigation Department, tax, administrative and constitutional litigation. He specializes in the defense of our clients in tax litigation against the Superintendence of Tax Administration -SAT-.

He has extensive experience in defending the interests of our clients in appeals before the Supreme Court of Justice; constitutional actions, and executive lawsuits and judicial request of information made by the Tax Authorities.

  • Defense of adjustments made by the Tax Authorities to the Income Tax, Solidarity Tax and Valued Added Tax, for over US$8M.
  • Defense of the refusal to return the tax credits of the Value Added Tax, for more than US$.2.5M.
  • Defense and legal strategy against the judicial requirement of information made by the Tax Authorities, in which the claim is the alleged failure to comply with the submission of information.
  • Degree in Legal and Social Sciences, Lawyer and Notary Public, Rafael Landívar University, Guatemala (2021)
  • Guatemala Bar Association


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