The National Tax Court issued this Tuesday (26.04.2022/2018/793) a plenary ruling of the customs chambers that established doctrine on the exchange of opposing opinions regarding the return of the export duty required during the period from September to December 2018, by Decree XNUMX/XNUMX.
By majority, the court resolved the following: judgment:
* The National Tax Court cannot declare the unconstitutionality of a Law, in a specific case and in response to the claim made by an appellant.
* The Executive Branch may establish export duties, pursuant to the provisions of Article 755 of the Customs Code.
* It is not appropriate to declare the invalidity of Decree 793/2018 in those casesos in which the Tax Court must rule on resolutions issued by the General Directorate of Customs that deny the repetition of export duties paid by the exporter by application of the provisions of Decree 793/2018 regarding Export Destinations registered from 04/09/2018, the date on which the aforementioned Decree came into force, and until 04/12/2018, the date on which Law 27.467 came into force.
The judgment was signed in the following order by the members Christian M. González Palazzo, Claudia B. Sarquis, Juan Manuel Soria, Cora M. Musso, Horacio J. Segura and Héctor Hugo Juarez, and with Miguel Licht as president.
The plenary ruling implies the unification of criteria of the highest judicial authorities on certain legal issues that are under discussion due to the diversity of criteria for interpretation of the same issue. The aim is to avoid the judicial uncertainty that can be caused by different chambers of the same court issuing different rulings.
Below is the full document:
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