The Customs Dilemma between Intervention and Facilitation
Read in Portuguese Introduction The role of customs administrations in the contemporary economy goes beyond the traditional functions of revenue collection and border control....
Some considerations regarding the upcoming implementation of the Federal Criminal Procedure Code in...
On March 20, the Ministry of Justice issued Resolution 143/2025, which establishes, for the purposes of this article,...
Objective parameters and international quotations in determining customs value: fundamentals of...
I. Introduction The judgment issued by Chamber III of the National Court of Appeals in Federal Administrative Litigation in the case "Ledesma SAAI v....
The declaratory action of unconstitutionality and the exhaustion of the administrative procedure
Introduction It often happens that affected individuals appeal administrative decisions through the appropriate channels. This...
Progress in customs valuation or a setback in strengthening mechanisms to combat fraud...
Commentary on the ruling: “L., FE (TF31332-A) v. DGA s/rec. directo de cuerpo externo (caf 19935/2023)" 1. Introduction The ruling of April 8, 2025...
Current incidences of violations of Article 954 c of the Customs Code....
In this article, we will analyze some aspects related to the conduct punishable by violations of Article 954 c of the Civil Code, such as...
Courier Regime – Latest regulatory changes
✔️I. Introduction At the end of 2024, two regulations were issued that modified the Courier Regime (the "Regime"). On the one hand, Decree 1065/2024 (the "Regime")...
Fiscal stability: New judicial precedent encourages legal certainty
Once again, a court ruling has put the application of the principle of legality in tax matters at the center of the debate. The...
The elimination of SEDI: The end of managed foreign trade?
The Executive Branch has decided to repeal the Statistical System of Imports (SEDI) (1), so that it is no longer necessary to request an authorization...
Customs infringements – Nature of the fine – Criteria of proportionality and reasonableness –...
On infringements On a previous occasion and through this same prestigious medium, I have had the opportunity to refer to the subjective element of infringements...
The Inaccurate Declaration in the Case Law of the Tax Court
Introduction The figure of the inaccurate declaration is of great relevance in Argentine customs law, since it protects the principle of truthfulness in declarations that...
Statistics Rate – Decree 1140/2024 – Constitutional Regime –
Introduction Why do we have to argue over and over again about issues that have already been settled? Are there still debates about the powers delimited in the...
