Customs Leaves Behind An Arbitrary Criterion By Which It Refused Payment Of Tax Refunds On Exports

Author:Mr Horacio Garcia Prieto and Jimena Carmen Milessi
Profession:Marval O'Farrell & Mairal

On March 2012 General Instruction No. 7 was issued by the Customs Authorities. It stated that those exporters that registered a situation of non-compliance in any export were forbidden from collecting the tax refund of all of their operations, including those which the currency had been entered correctly.

The Federal Court of Appeals of Salta declared this criterion to be illegal in re "Electroquímica El Carmen SA c/ AFIP-DGA s/ amparo Ley 16.986" dated November 19, 2014, where the court ruled that General Instruction No. 7/2012 imposed an excessive punitive measure which in reality acts as a total impediment to the exercise of a right.

On September 19, the Customs Authority issued General Instruction No. 8/2016 that left General Instruction No. 7/2012 without effect, so this should regularize the...

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