The rules that prohibit the National Tax Court from exercising control over...
"The masterpiece of injustice is to appear just without being so." PLATO
Is the increase in withholdings unconstitutional?
Export withholdings are a controversial tax with a sectoral impact that Argentina
The foreign trade scenario facing the new government. What will happen next?
For the government that Alberto Fernández will lead from December 10, the expectations of the export sector will be one of the main challenges.
The subjective element in customs violations
Criminal provisions apply to acts that are considered crimes and infractions in the Customs Code itself, so that the CA is structured on the basis of this double classification...
Argentina: The duty to guarantee unrestricted imports
In 2012, the Government of the time introduced the Advance Import Declarations, the filter through which imports were limited to avoid a greater outflow of foreign currency.
Modernization of customs in the face of a change of government
Customs, the body responsible for enforcing legislation relating to the import and export of goods, and the control of traffic
Refunds: The new decree 661/2019 is unconstitutional
With the decree, the Government conditioned the payment of refunds on exports to companies that sell abroad first liquidating their foreign currency generated by the sales of their merchandise.
Jurisprudence. Constitutional control of the Tax Court and reasonableness of interest in customs settlements
The Alpemar SRL v. DGA ruling on appeal of December 12, 2018 addressed two issues that are of great importance in customs matters.
12 customs officials sentenced in a summary trial for smuggling
The "Moving Mafia" case was initiated by a complaint from AFIP-Customs in 2016 at Terminal Rio de la Plata 1, 2 and 3
Is Mercosur ready for a single currency?
The presidents of Brazil, Jair Bolsonaro, and Argentina, Mauricio Macri, in Buenos Aires, June 6, 2019.
Legal situations to consider regarding customs guarantees
The surety bond insurance policy is one of the guarantees accepted for customs operations.
How far does the tax relief for exporting SMEs go?
Decree 280/2019 provided for the exemption of the export duty in force since September 2018 - decree 793-
