The presidency of the National Tax Court called for a plenary session for the next April 26 at 12 hours.
The summons to the members of the customs chambers was issued with the purpose of adopting a common solution on the following points:
1.1.- Art. 1164 of the Customs Code: If the National Tax Court can declare the unconstitutionality of a Law, in a specific case and in response to the request made by an appellant.
1.2.- Art.755 of the Customs Code: if the Executive Branch can establish export duties, pursuant to the provisions therein.
1.3.- If it is appropriate to declare the disability of Decree 793 / 2018 in those cases 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 Decree 27.467 came into force.
This decision is based on the provisions of Chamber G in the order dated March 29, 2022, issued in file EX20224600163 – APN-SGASAD#TFN, entitled Petrochemical Comodoro Rivadavia SA v. DGA s/ appeal.
Customs News had reported, in the note entitled “Two Tax Court rulings reveal opposing views on export duties”, the exchange of opposing opinions in the Tax Court of the Nation regarding the return of the export duty required during the period from September to December 2018 by Decree 793/2018, where transcendental issues were analyzed such as improper delegation, the decision of the Supreme Court of Justice of the Nation in the case Camaronera Patagónica SA v. Ministry of Economy and others s/ amparo (Rulings: 337:388) of April 15.04.2014, 75, the tax power of the Congress of the Nation, article 76; 99 and 3 inc. 755 of the National Constitution, article 793 of the Customs Code, the laws subsequent to Decree 18/27.467 (Law XNUMX), considering the possibility of reaching a plenary session.
It should be noted that in situations of conflicting criteria, the plenary session assumes an important legal act, since its objective is the establishment of legal doctrine on specific issues to provide legal certainty to those who aspire to a proper administration of justice.
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