LUIS MIGUEL ABAJO ANTÓN

Luis is the Founder Partner of Proluco Abogados & Economistas. He is unquestionably one of the most reputable members of the Spanish legal scene insofar as Customs and Excise Taxes are concerned.

He was the Head of the National Inspection Office - at the Higher Body of Tax Inspectors of the State, specialising in Customs and Excise Taxes, serving the Administration for 27 years.

He travelled to Brussels from 1983 to Spain’s preliminary EEC accession meetings to deal with such matters as VAT and Excise Taxes until June 1999, whenever the Department so required in the aforementioned matters at the D.G.XXI

He was the Finance Ministry’s Delegate (Directorate General for Customs and Excise Taxes) at the meetings of the WCO (World Customs Organisation) and was subsequently also in attendance as a Delegate, albeit this time for the Tax Agency’s (AEAT) Customs Department.

Between 1993 and 1998 he was a member of the Tax Agency’s INFORMA programme in regard to Excise Taxes, External Trade VAT and matters relating to the application of the Community Customs Code.

He lectured in Excise Taxes between 1987 and 1993 at the Management Forum Bachelor of Law, Granada University Employment Relations Degree, La Laguna University CONFEMETAL Lecturer at the Industrial Organisation School (EOI) teaching taxation courses ICADE Lecturer on the master of tax counselling, VAT and Excise Taxes ICEX Lecturer. He was a Lecturer at the Public Finance School teaching the following subjects: Inspection procedure, External Trade VAT and Excise Taxes

Published works

• Customs and External Trade
• External trade documents
• Economic customs systems
• The Customs Declaration
• External Trade VAT

He has published the following books:

• “Companies and Tax Inspections”
• “Customs Clearance of Goods”