Considerations on the scope of the declaratory action of certainty in tax-customs matters
Historical Background Originally, the declaratory action of certainty was not even considered a contentious process, since it was not realized that a court case—in...
The emerging dilemma of Decree 682/2025
First approach. Few decisions through legal instruments have had legal consequences like the one adopted with the aforementioned Decree. I begin by recalling what was written for...
Artificial Intelligence and the Duty to Professionalize Customs: The Valorization of Capital...
1. Introduction In recent years, there has been a growing interest in technology within the customs community, which has been evaluated from both...
What are the potential practical effects of transferring the application from...
1. As previously reported on this portal (1), the National Executive Branch modified article 1026 of the Customs Code by means of the Decree of Necessity and...
A conceptual proposal for customs fraud
Introduction The specific objective of this article is to present a conceptual proposal for customs fraud to legal readers. This initiative arises from...
Importation of parts and fittings, Rule 2(a) and tariff classification....
1. Introduction The tariff classification of goods that are the subject of an international transaction is essential because, based on their location in the...
Payment plans: tax obligations and enforceability
Through Resolution 5711/2025, the Customs Collection and Control Agency (ARCA) has established a system of payment facilities for tax, customs, and other obligations.
Who's afraid of Article 8.1.c of the Securities and Exchange Agreement? Chamber G, royalties...
Argentine customs jurisprudence isn't known for its boldness. Generally, it moves forward cautiously, wary of clashing with the current...
Useful distinctions in the treatment of cryptocurrencies in terms of value...
🟦1. From the new instrument to fundamental concepts This topic has the dual purpose of being a current and relevant topic, given that it has already been...
The "Samba de uma nota só" and Brazilian Customs Law
🟦1. “Samba de uma nota só” (Samba of One Note Only) Newton Ferreira de Mendonça was a great Brazilian composer, pianist, violinist, and harmonica player. Born in Rio de Janeiro in...
The Tax Court orders ARCA to resolve a refund of the PAIS tax after 10...
In a recent ruling dated May 14, 2025, the National Tax Court (TFN) granted a claim for...
Presumption, evidence, and legality: limits to the sanctioning power in customs matters. The case...
The ruling that overturned a charge of inaccurate statements demonstrates how the law can prevail over the mechanical logic of the Administration. 1. Introduction This...
