Leading experts, excellent presentations and more than 1.000 attendees connected online marked the 2022th Customs Law Conference, in its XNUMX edition.
The new edition, held this Wednesday (19.10.2022), was organized by the Customs Law Commission of the Center for Studies of Financial Law and Tax Law of the Faculty of Law of the University of Buenos Aires, located in the Federal Capital of Argentina.
The comments of opening were led by Dr. Silvia Nonna, Vice Dean of the Faculty of Law; Dr. Marcelo Gerbhardt, former Vice Dean of the Faculty of Law; Dr. Horacio Corti, Director of the Center for Studies in Financial Law and Tax Law, and Dr. Catalina García Vizcaíno, President of the Customs Law Studies Commission of the Center for Studies in Financial Law and Tax Law. All speakers highlighted the convening and thanked the virtual attendance of students, professors, officials and national and foreign specialists.
In the opportunity, Horace Corti He invited everyone to take advantage of the digital transformation: “Our idea is to form a community that works collectively to produce knowledge.”
To its turn, Catalina Garcia Vizcaino He expressed his gratitude to those who offered their support and support for this purpose. “One of the fundamental characteristics of the event is the pluralism of ideas that leads to multiple approaches in order to delve deeper into the issues,” he added.
Thus, García Vizcaíno referred to the anniversary to be celebrated in 2022: “This year we pay tribute to the 75th anniversary of the GATT of 1947, which represented a turning point in the regulation of world trade.” In addition, he mentioned the 40th anniversary of Decree 1001/1982, a regulatory norm of the Nation's Customs Code.
Along these lines, it continued with the latest developments in foreign exchange matters, namely: Decree 131/2022 implements export duties on certain tariff items, Decree 132/2022 creates the Argentine Wheat Stabilization Fund, Provision 21/2022 creates the comprehensive customs inspection database (RADAR) and Joint Resolution 5271/2022 creates the Argentine Republic Import System (SIRA), the Argentine Republic Import System and Payments for Services Abroad (SIRASE) and the foreign exchange operations consultation and registration system called "Single Foreign Trade Current Account".
Additionally, García Vizcaíno mentioned the Plenary Session dated April 26, 2022, related to the powers of the National Tax Court in matters of unconstitutionality to resolve on provisions that establish export rights.
In conclusion, he ended his opening remarks by encouraging “building a fairer customs law, respectful of fiscal interests, as well as constitutional rights and guarantees, and those that emanate from treaties with constitutional hierarchy.”
On first panel During the Conference, the talks were related to “The General Agreement on Customs Tariffs and its current implications.”
In the introduction, Dr. Juan Patricio Cotter, Member of the International Academy of Customs Law, presented a detailed analysis of “75 Years of GATT. The Value Agreement. Current Debates”; Dr. Gustavo Zunino, member of the Argentine Association of Fiscal Studies, explained the “Basic Rules of International Trade of the GATT”; Dr. Juan Martin Jovanovich, Partner at KPMG Argentina, spoke about “Customs value between related parties and transfer prices in the BEPS era” and Dr. Ricardo Xavier Basaldúa, Co-editor of the Nation's Customs Code, analyzed the complexity of "The Current Situation of the World Trade Organization." Meanwhile, Dr. Maria Gottifredi, Partner at Gottifredi Law Firm, closed the panel with the topic: “The right to defense within the framework of research on Value Studies.”
On second panel“Customs Procedures. Customs Infringement Regime”, topics that generated special interest were analyzed.
The first speaker, Dr. Miguel Nathan Licht (President of the National Tax Court), presented critical issues regarding the “Nation Tax Court: present and future”; then, Dr. Harry Shuring (Deputy Secretary of Public Prosecution at the Attorney General's Office) spoke about "Automatic customs acts, digital platforms and operators' rights." For her part, Dr. Lorena Bartomioli (Partner at Brons y Salas) focused on “Purpose of storage warehouse: scope, limits and possibilities for reform” and Dr. Maria Noel Lascano (Independent lawyer specializing in Customs Law and Foreign Trade) analyzed “The delay in customs procedures in exceptional circumstances.” At the end of the event, Dr. Pablo Garbarino (Member of the National Tax Court) developed another technical point: “The jurisdictional powers of the TFN in customs matters as of the Plenary Session of Petroquímica Comodoro Rivadavia SA (26/4/2022)”.
Finally, the third panel of the day was “Customs Offenses. Customs Tax Obligation.”
On this occasion, Dr. Andres Varela, from Uruguay, explained in detail the “Consequences of the judicial (or administrative) determination of the occurrence of a customs violation”; Dr. Juan Carlos Lascano, from the Carena and Associates Firm, analyzed the “Tax moratorium law and its effect on customs prescription” and Dr. Rubino Beccar Varela, A lawyer with twenty years of experience in the customs and foreign exchange field, closed the panel with a central theme referring to “Restrictions on payment for imports and the World Trade Organization.”
The panels were moderated by lawyers Miguel Angel Vidal, Laura Velo y Natalia Poggio Acevedo.
The words of closure of the VIII Customs Law Conference, created by
Dr. José Osvaldo Casas, were in charge of Dr. Catalina Garcia Vizcaino, who invited us to rethink the approaches proposed and to improve our knowledge for the practice of our profession.
The meeting was supported by the National Tax Court, the International Academy of Customs Law, the Buenos Aires Bar Association, the Argentine Association of Constitutional Justice and the Argentine Association of Fiscal Studies. It also had the support of the Tarifar publishing house.
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
