New guidelines set by the customs service to allow comprehensive repair...
1.- Some time ago, I referred to the sanction of an internal regulation (the “Number: DI-2023-131-E-AFIP-AFIP”), through which the Federal Administration of...
The Tax Court and the reasonable period
Time is a precious commodity, which is increasingly considered relevant for the benefit of all citizens and, in consideration of...
Big Data and artificial intelligence in customs control: convergence between strategy, law and...
Brazilian customs has been using algorithms and artificial intelligence in customs control activities for at least ten years, with a special emphasis on...
Reasonable period and statute of limitations: which takes precedence?
In regard to customs matters, Law 22.415 considers the institute of prescription as a way, among others, to give due...
Let's celebrate the National Constitution
On May 1, 1853, the Constitution of the Argentine Nation was sanctioned by the Assembly that took place for that purpose in...
The “awakening” of Customs Law in Brazil
1. Brazilian Customs Law in the times of (old) protectionism More than two decades before Achille Cutrera published his “Principles of Law and Policy...
Trade Facilitation and Advance Rulings
1. Customs and Trade Facilitation The Customs and Trade Facilitation Act was introduced for the first time at the Singapore Ministerial Conference in December 1996.
An invitation to rethink customs sanctioning law from the truth
1. New challenges and old problems Today, there are great challenges for “customs”. There are many factors that determine these challenges. Without a doubt,...
What is legislative delegation and its constitutional implications?
Preliminary considerations The so-called “legislative delegation” implies that the Legislative Branch could authorize the Executive Branch to take legislative powers. However, it is not...
The Supreme Court of Justice against the violation of inaccurate declaration
Here we find the most common infringement that the customs service charges in import and export operations, which is...
Is the income tax unconstitutional?
As the title of the note indicates, it is about questioning and reflecting on one of the tributes...
Decree 70: To what extent does its validity extend over customs prohibitions?
Despite the different considerations that have been made regarding DNU 70/2023, it is certainly a standard that is currently...
