Telesud

• Jurisdicción: Argentina
• Fecha: 18 Abril 1985
• Emisor: Federal Court of Appeals (Argentina)

Argentina, National Federal Administrative Court of Appeal of Buenos Aires (Fourth Chamber).

(Hutchinson, Galli and Miguens, Judges)

Telesud

Human rights Right to a hearing Independent tribunal established by law American Convention on Human Rights, 1969, Article 8(1) Whether States required to legislate to guarantee right

Relationship of international law and municipal law Treaties American Convention on Human Rights, 1969 Action to enforce right to hearing Whether provisions of Convention directly applicable

Treaties Effect in municipal law American Convention on Human Rights, 1969 Ratification by Argentina Whether prevailing over conflicting municipal legislation Whether rights enforceable in absence of municipal legislation to give effect to rights under Convention The law of Argentina

Summary: The facts:The applicant sought to recover interest charged for an alleged delay in the payment of taxes. He challenged the principle under Argentinian tax law that the amount of a customs assessment should always be paid before it could be contested. An application to the Fiscal Court was rejected for lack of competence. The applicant appealed.

Held:The appeal was dismissed and the case was remitted to the competent Commercial Court for consideration of the merits.

(1) An international...