International moving: the need to review aspects to facilitate it
For the Argentine who returns to the country or the foreigner who obtains permanent residence to reside in our country, the management of his...
Customs and the need to return to its autonomous essence
Throughout the territory of the Nation there will be no customs offices other than the national ones, in which the tariffs approved by Congress will apply...
Scope of the criminal liability of the Customs Broker
The Customs Broker, in his role as foreign trade assistant, is responsible for declaring operations in accordance with the...
Import Valuation between Related Companies. The delay caused by the supposed "return to normal"...
1. Introduction On October 19, 2023, a judgment was issued in the case “HELM ARGENTINA SRL (TF 35233-A) c/...
The Court confirms transcendent customs doctrine
In Argentina, there is no vertical binding force of the rulings of the Supreme Court of Justice of the Nation on the courts...
Prohibitions and the violation of inaccurate declaration
1. Introito For some time now, there has been an increase in questions regarding the formalities of supplementary documentation and/or prior interventions...
The harmonious interplay of arts. 1034 and 1164 of the Customs Code and its...
First of all, it should be noted that this opinion column only analyses the limitations of the Customs Chambers of the Tax Court to issue rulings...
Rule 2.A and criminal jurisdiction
The exercise of customs control has a primary function in classification matters. Now, the discrepancies that may arise from a declaration that results in...
Application of sanctions in Peruvian Customs Legislation: Guidelines and controversial aspects
Introduction Since the birth of law, the legislator has sought ways to regulate, regulate and even prohibit a series of human behaviors, for example...
Reproach in administrative sanctioning law
1. Introduction. Dr. Cotter published an article citing and weighing a vote that states that not every inaccurate statement can be...
Some considerations on classification disputes and the infringement of misrepresentation
In international trade of goods, their proper identification is necessary. Fundamentally, because, based on their individualization, it will be necessary to determine the taxes that may apply...
The PAIS tax on imports and the principle of legality
By Decree 377/2023, the National Executive Branch made official the extension of the PAIS tax on the purchase of foreign currency for the import of a...
