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by Venancio E. Serrano P. (Author)
Este compendio surge como una respuesta al desconocimiento que existe en Panamá acerca de las funciones y atribuciones que ejerce a nivel nacional la Autoridad Nacional de Aduanas. Pretende ayudar a ubicar de forma rápida, la mayoría de las normas que regulan el Derecho Administrativo y Penal Aduanero panameño.Está pensado para ser utilizado por abogados, agentes corredores de aduanas, estudiantes de la carrera de Administración Pública en Aduanas y público en general.Su estructura es progresiva, desde el surgimiento de las aduanas, sus conceptos y la forma en que se ha desarrollado hasta nuestros días.Pretende también el fomentar la polémica y el interés de otros profesionales en este campo, de forma que se genere más literatura y se desarrolle así un Derecho Aduanero panameño.
Author Biography
Venancio E. Serrano P., nace en Potrerillos Arriba, Distrito de Dolega, en la Provincia de Chiriquí (Panamá) el 1 de abril de 1963. Cursa estudios secundarios en el Instituto Militar Gral. Tomás Herrera y universitarios en la Facultad de Administración Pública de la Universidad de Panamá, donde obtiene los títulos de Técnico en Administración de Aduanas en septiembre de 1989 y Licenciado en Administración Pública Aduanera en agosto de 2002. El Ministerio de Hacienda y Tesoro le confiere la licencia para ejercer como Agente Corredor de Aduanas en marzo de 1994. Igualmente cursa estudios en la Universidad del Istmo, donde obtiene el título de Licenciado en Derecho y Ciencias Políticas en enero de 2011 y Postgrado en Docencia Superior en septiembre de 2011. La Corte Suprema de Justicia, Sala de Negocios Generales, le otorga la Idoneidad para ejercer como abogado el día 1 de abril de 2011. Ha participado en múltiples cursos en el campo aduanero a nivel nacional e internacional, siendo los más relevantes: A)Overseas Enforcement Trainig Program, dictado por el Departamento del Tesoro de los Estados Unidos. B)Customs Techniques II, dictado por el Ministerio de Finanzas del Japón y la Agencia Internacional de Cooperación del Japón (JICA), en Tokio, Japón. C)I Congreso Mundial de Derecho Aduanero celebrado en Buenos Aires, Argentina. D)IV Congreso Mundial de Derecho Aduanero celebrado en New York, Estados Unidos. Actualmente es el representante de la Unión Nacional de Corredores de Aduanas de Panamá ante el Comité Disciplinario para la aplicación del Código de Ética y Conducta de la Autoridad Nacional de Aduanas. Es miembro activo de la Unión Nacional de Corredores de Aduanas y del Colegio de Abogados de Panamá.
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