The refund system provided for in arts. 825 et seq. of the Customs Code aims at the refund of internal taxes paid on the production of goods to be exported for consumption and for a fee. The regulation expressly excludes taxes that could have been levied on imports for consumption.
The regulations under study have the premise of stimulating the export of national merchandise, as well as being an economic policy implemented by the national State in order to achieve this goal.
Recent ruling by the CSJN
In a recent ruling, the Supreme Court of the Nation in the case: “Kleppe SA v. DGA s/ direct appeal from external body”, dated August 14, 2018, resolved that the Refunds unduly paid by the Treasury to the exporter should be paid in pesos by the latter.
In order to decide, it rejects the position of the Customs who sought to collect the refund in US dollars, based on article 20 of Law 23.905, which provides: "Import duties, export duties, as well as other taxes levied on imports and exports shall be determined in US dollars.. "
The opinion of the Public Prosecutor –whose grounds are shared by our highest Court- postulates that said rule is inapplicable to the case, since the return of export refunds is not covered by the transcribed rule.
The ruling of the Supreme Court of Justice and the opinion of the Attorney General's Office are available in PDF format.
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