Reflections on the power of Customs in relation to the control of entry and...
In recent weeks it has been reported that the General Directorate of Customs is tightening controls in the Free Trade Zone, targeting overbilling for...
Export taxes are in everyone's sights
The War of the Triple Alliance in which Argentina participated after Paraguay's invasion of the province of Corrientes (...
Central Bank measures affecting constitutional rights and guarantees
The Central Bank has begun to have greater involvement in international trade operations, participating directly in the processing of Trade Licences...
The exemption from payment for storage in the event of a summary
Four decades after the Customs Code, one of its provisions has been subject to divergences at the time of its application, since the...
Origin of goods in the European Union
Introduction In the current European Union, since the Maastricht Treaty, effective since 1 January 1995 (formerly the European Economic Community...
Principle of legality in a relevant ruling of the Tax Court
On February 7, 2022, the National Tax Court issued a relevant ruling on customs matters that advocates two positions...
Significant rulings by the National Tax Court
Two highly important rulings demonstrate the legal quality of the National Tax Court (TFN). This is due to the analysis of the...
Tax responsibilities arising from customs regulations
Within the customs regulations, we find various derived responsibilities, that is, those acquired not by the actions of the accused, but by...
There is no automatic delegation or power by decree to set export duties
Although an old debate has been rekindled, it is certainly pointless, given the clarity with which the subject is treated...
Constitutionality of the equalization of penalties in Article 872 of the Customs Code. Chukwudi,...
The Supreme Court of Justice of the Nation in the case: Chukwudi, Anthoni s/incident of extraordinary appeal, dated 11/11/21, ruled on the constitutional nature...
Import and export duties: the powers delegated in the Customs Code and the...
Introduction and Historical Review National legislation, through the Customs Code, taxes the importation and export of goods with taxes that the Code itself calls “duties”.
2022 Budget Bill introduces amendments to the Customs Code by dollarizing penalties
The draft law on the General Budget of the National Administration for the Fiscal Year 2022 that was presented by the Government...
