Nicholas Michael

The author is a lawyer, graduated from the University of Belgrano in 1998. He has practiced the profession uninterruptedly since then and, for the past two years, has worked in the Legal Department of the National Tax Court.

Doctrine

Presumption, Evidence, and Legality: Limits to the Power to Sanction in Customs Matters. The Serenity Argentina SA v. DGA Case

25 May 2025

Doctrine

The Inaccurate Declaration in the Case Law of the Tax Court

7 February, 2025

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