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...
The court orders a precautionary measure to protect job stability at ARCA
The National Labor Court, with the favorable votes of doctors Gabriel de Vedia, Mario Fera and Roberto Pompa, decided to make...
Could a Supreme Court ruling result in the non-application of interest...
The Court has held that interest on capital is a natural consequence of default and not a mechanism for updating. A premise that...
The retroactive application of the most lenient criminal law in the crime of smuggling
i.- Introduction In recent years, there has been a growing trend to apply the principle of the most lenient criminal law (LPMB) in cases of smuggling...
The courses on customs jurisprudence at the Navigation Center have been successfully completed
The Navigation Center hosted the successful culmination of the meetings entitled “Customs Jurisprudence Cycles”, which took place...
Mitigation of punishment (Art. 916 CA) and jurisdictional control of...
At the recent Customs Law Conference held in Uruguay, one of the topics discussed by the distinguished speakers was the...
Can we talk about “burden of proof” in the field of Customs Sanctioning Law?
1. Let's start here I admit that the path I propose to follow may seem a little disconcerting from the start, but I will...
The Regime for the Regularization of Tax, Customs and Social Security Obligations
The tax power is a fundamental tool for the development of the economic and social policy that an administration intends to implement. The need for taxation is...
Tax and Assets Regulation Act: What is expected from the Justice system in the face of...
Based on the regulations issued by the AFIP, regarding the Regime for the Regulation of tax and customs obligations and money laundering, the...
An interesting ruling to analyze the end of the sanctioning regime on drug dispatchers...
Preliminary considerations Since the promulgation of DNU 70/2023, much has been written about the new regime involving the professional activity of the Shipping Agents...
Regarding the new MERCOSUR regime of origin and its impact on the...
For a long time, the task of proving compliance with direct shipping in order to enjoy tariff benefits within the framework of the MERCOSUR Agreement...
