Tax resources in times of coronavirus: optimising the procedure before the Supreme Court...
By Christian González Palazzo, Santiago Alejandro Alais, Pablo Sebastián Borgna and Juan Manuel Francia 1. Introduction Argentina has entered into crises many times, but on 11...
The irregular event and the tax obligation upon the extinction of Law 27.541
“The taxable event for import duties and its completion” is the title of the report issued by the General Technical Legal Customs Subdirectorate of the AFIP.
End of criminal prosecution in the recent customs amnesty law
The emergency situation that led to the establishment of the regime of Law 27.541 is now compounded by the deepening of the crisis generated by the pandemic.
Considerations on the ruling that rejects the application of amnesty in the Law...
The Court has ruled on the scope of the Solidarity and Productive Reactivation Law to produce the extinction of customs criminal cases.
A reflection on dumping
Dumping is, in general, a situation of international price discrimination: the price of a product, when sold in the importing country, is lower than the price at which that product is sold in the market of the exporting country.
Non-Automatic Import Licences and their legal relationship with Mercosur
LNAs consist of an administrative procedure that requires the submission of an application as a precondition for importing the merchandise in question.
Income tax and import tax during COVID-19
Income tax is levied on all income, profits and enrichment. This profit may be from an Argentine or foreign source.
Will the judicial recess end in the face of the advance of digital procedures?
Palace of Justice of the Nation, seat of the Supreme Court and other minor courts.
The need for digitalisation of Customs in the face of Covid-19
Digitalization can play a key role in mitigating the effects of the pandemic.
Law 27.541: Is the tax that prevents the repetition of tax assessments constitutional?
The Law of Social Solidarity and Productive Reactivation No. 27.541 has provided in its articles the possibility of complying with the cancellation of tax debts that could have been suggested as a consequence of a customs offense.
Customs criminal extinction due to the social solidarity law
The National Congress enacted the "Law of social solidarity and productive reactivation within the framework of the public emergency" (Law 27.541)
Non-automatic licenses extended: Statistical or prohibitive target?
The Government has established a series of changes to the system for processing automatic and non-automatic import licenses, in order to achieve an "administrative procedure as simple and transparent as possible."
