The National Tax Court established the holding of the contest “60th Anniversary of the National Tax Court”, with the purpose of promoting the research and publication of works related to the contentious issue. The measure was published this Monday in the Official Gazette, through the 74 / 2019 resolution which has the signature of the president of this area, Ruben Alberto Marchevsky.
Also, to carry out this regulation, they created the evaluation committee formed by the President of the National Tax Court and an advisory committee, made up of tax and customs specialists. They will be appointed 60 calendar days before the closing of the competition to carry out their functions.
According to the resolution, this body that formalizes the creation of the contest has the mission of substantiating the procedure and to issue judgments in all tax and customs disputes that are established between the tax authorities and taxpayers, as well as dictating complementary procedural rules that apply to cases initiated before it.
Thus, "its independent and impartial performance has consolidated the full validity of a State of Law, strengthening the legal security and the ratification by our country of international deals in this matter, safeguarding the fundamental rights enshrined in the National Constitution," this official text states in its recitals.
In this regard, the measure indicates that through resolution 39/2019 of this area, it was resolved to declare the year of sixtieth anniversary of the Tax Court of the Nation to the period between the January 1 and December 31, 2020. In this way, the date on which the relevant events will be held in order to celebrate this date was established.
Likewise, through this regulation, the creation of a commission was also carried out, whose mission is to coordinate the organization of the event commemorative, defining events, celebrations, tributes, expressions and other actions, which reflect the performance of the Court throughout its history. Thus, this tribute would be held.
“It is an appropriate opportunity to issue a call for tenders in order to promote research and publication of works "related to tax litigation issues," states the regulations communicated this Friday by the Court, where it reports on the holding of this competition, in commemoration of its anniversary.
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