The rise of e-commerce is driving a change in customs law
When we talk about customs law, we immediately relate it to international trade. From this point of view, customs law is a system of rules that regulates the mechanism of the traffic of goods.
The opening order in the procedure for customs violations. Nullity. Prescription of...
Author: Dr. María Alejandra Sabic, rapporteur of the 17th Chamber, Room "F", National Tax Court.
The problem of theft in transit and the consequent tax requirement
Authors: Dr. Christian Gonzalez Palazzo, Holder of the 17th Chamber of the Tax Court of the Nation, and Dr. María Alejandra Sabic, agent of the same Chamber.
Legal reasonableness sets limits for the AFIP
On several occasions, including in these very columns, I have stressed the need to understand that there is only one Law. By this I mean that no matter how many branches deal with specific topics, the common core of Law responds to a single concept and also to a legal system based on a Supreme Law that precisely establishes the highest legal framework, to which all laws and codes must submit; that is, the National Constitution.
Internet, is it a means of transport to be incorporated into the Customs Code?
When it is noted that the concept of merchandise does not only derive from a tangible thing, but its opposite; this presupposes that there is a...
Internet, a new transit route
Thus, it determines in its art. 1, that "Any computer application program -software- that enters the customs territory under the Common Nomenclature of...
