Luna Victoria


César Luna Victoria co-heads the firm's tax department, and is praised by sources for his experience in this area. They add: "He is very intelligent, expresses himself well and clients have confidence in him. He is well versed in transfer pricing and auditing matters".

Chambers and Partners Latin America 2019


  • Master degree studies in law, Pontificia Universidad Católica Del Perú, 2003.
  • Attorney at Law, Pontificia Universidad Católica Del Perú, 1978.


  • Lima Bar Association.
  • Peruvian Institute of Tax Law – IPDT.
  • International Tax Association – IFA – Grupo Peruano (Former President 2007-2008).
  • Latin American Tax & Legal Network – LATAXNET.

César is a partner of the Tax and Customs Practice Area; and the Corporate Practice Area.



He has significant experience giving integral advice to our clients, contributing in international tax planning, in financial and corporate transactions.


Prior to joining Rubio Leguía Normand, César was a principal partner of Estudio Muñiz, Ramírez, Pérez-Taiman & Luna-Victoria.


His career has been highlighted by the prestigious international publication Chambers and Partners, highlighting him as a leading lawyer in the specialty of Tax.


In the academic field, César is a professor of Corporate Law at the Faculty of Law of the Pontifical Catholic University of Peru and collaborates in specialized journals in Law and Economics. He has also been a speaker on tax issues at conferences held in Latin America and Europe and Peru’s national speaker at annual conferences of the International Fiscal Association (IFA).


Finally, César is a consultant and director of companies. He has been a consultant for the reform of the tax system of Metropolitan Lima and the financial and capital market system, as well as advisor to the Bicameral Congress Committee that reviewed the Tax Code and the Chief of the Tax Administration of Peru. He has also integrated the agency responsible for the sale of state business assets (COPRI) and has been Minister of Fisheries (today, Minister of Production), Minister of Industry, Tourism, Integration and International Trade Negotiations (today, Minister of Foreign Trade), president of the Andean Community Commission and director of the Andean Development Corporation (CAF).


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