Mario René Archila Cruz has thirty-two years of professional practice and has been Arias partner for five years, where he directs the firm's Dispute Resolution (Litigation and Arbitration) department. Mario was a founding partner of another legal firm where he was also the director of the same area.
His experience includes the direction and procurement of more than three hundred cases that were discussed at the level of the Administrative Litigation Court in which Mario advised, directed and defended, on behalf of his clients, the same number of “casaciones” and constitutional actions , mainly of “amparo”.
It is important to mention that in tax matters, the adjustments to tax payments are discussed at the administrative level before the Customs Tax Administrative Court and the final resolutions that in that matter are issued, must be known and resolved by the Administrative Litigation Courts. The Superintendency of Tax Administration must, by legal mandate, raise all the resources and defense mechanisms that the law establishes, which is the reason why, in all the contentious administrative cases regarding taxes, the Superintendency of Tax Administration raises appeals against judgments that are unfavorable to it, a right to which taxpayers are also entitled, and is exercised most of the time.
Mario Archila took a postgraduate course in cassation and through the defense and approach of this type of appeals, he expressed arguments that they were shared by the Supreme Court of Justice and that, through the reiteration of judgments, became jurisprudential criteria.
Mario Archila´s experience includes:
- Treasurer of the Board of Directors of the Association of Lawyers and Notaries of Guatemala (1996-1999).
- Deputy Magistrate of the Court of Appeals (1999-2004).
- Former member of the Academic Council of the Faculty of Law and Justice of the San Pablo University of Guatemala
- Former Dean of the Faculty of Law and Justice of the San Pablo University of Guatemala
- Abritrator of the Court of Arbitration for Sport, based in Lausanne, Switzerland
- CRECIG Arbitrator
- Lawyer and Notary.
- Master's degree in Commercial and Economic Law from Universidad Rafael Landivar in Guatemala.
- Postgraduate degree in Civil Appeals from Universidad San Pablo in Guatemala.
- Diploma in Fiscal and Tax Aspects from the Chamber of Commerce in Guatemala.
- Diploma on Legal Aspects of International Legal Acts from INCAE Business School Nicaragua.
- Recognized as "Litigation Star" by Benchmark Litigation
- Mario is ranked in the "Band 1" category for his practice in Dispute Resolution in Guatemala, by the prestigious guides of Chambers and Partners Guides in their Global and Latin American edition.
- Listed as a Leading Lawyer by The Legal 500