Two rulings attest to the exchange of Reviews opposite in the National Tax Court regarding the repetition of the export duty required, during the period from September to December 2018, by Decree 793/2018.
Topic on
Decree 793/18 (BO. 04.09.18) established until 31.12.20, a 12% tax on the export for consumption of all merchandise included in the tariff items of the Common Nomenclature of Mercosur ("NCM"), with a cap of $4 or $3 for each US dollar of the taxable value or the official FOB price, as the case may be. The exporter requested a refund of the amount paid because he considered that at the time of the issuance and publication of Decree 793/2018, there was no law that allowed taxing exports for consumption with the corresponding tax guidelines according to the National Constitution ("CN") and the jurisprudence it refers to, also failing to comply with the requirements of art. 755 of the Customs Code ("CA"). Faced with this request, Customs rejected the claim and the exporter appealed to the National Tax Court.
Failures
La Room G of the Tax Court of the Nation, in autos “Amaggi Argentina SA v. DGA s/appeal ”, file EX-2021-24633069-APN-SGASAD#TFN rejected (06.07.2021/18.2.2021/2020) the repetition confirming the decision of the Customs, based on the considerations made in the judgment of 15395348/XNUMX/XNUMX issued in the case “Petroquímica Comodoro Rivadavia SA v/DGA s/appeal”, file No. EX-XNUMX-XNUMX- -APN-SGASAD#TFN.
La Chamber E of the National Tax Court ruled (21.9.2021/2020/25041338) in favor of the exporter in the case “Petroquímica Comodoro Rivadavia SA v. DGA s/ Appeal” EX-XNUMX-XNUMX-APN-SGASAD#TFN.
Fundamentals
Both rulings have developed the scope of Decree 793/18, analyzing the 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 15.04.2014/75/76, the tax power of the National Congress, article 99; 3 and 755 inc. 793 of the National Constitution, article 18 of the Customs Code, the laws subsequent to Decree 27.467/XNUMX (Law XNUMX).
Considerations
In each case, the rulings have provided evidence that merits an express reading of each decision, and they clearly show a discrepancy with the need, possibly, to generate the search for a plenary session on this transcendental matter.
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.
