ANNOUNCEMENT 15 Apr 2014In April 2014, the government of Argentina announced a change in export taxation.
NUMBER OF INTERVENTIONS
Lexology. (2014). The Federal Supreme Court holds that Ministerial Resolutions that established export duties are unconstitutional. Available at http://www.lexology.com/library/detail.aspx?g=19e70776-e8e7-4976-8b34-9afc847a9128
Corte Superia de Justicia de la Naci?n. (2014). C.486.XLIII Camaronera Patag?nica S.A. c/ Ministerio de Econom?ca y otros s/amparo. Available at http://www.csjn.gov.ar/docus/documentos/novedades.jsp
On 15 April 2014, the Argentinian Supreme Court issued ruling C.486.XLIII (Camaronera Patagónica S.A. c/ Ministerio de Economíca y otros s/amparo), deciding that all resolutions concerning export duties applicable to fish and crustaceans exports issued by the executive branch of the government, namely the Ministry of Economy, are breaching constitutional law and are therefore void.
The Supreme Court refined its ruling by stating that regulations of the executive branch can reach legality, if Congress passes them in the form of a law. Thus, export duties that are currently collected by the Customs Service lack legal basis, insofar as they were established by a Presidential Decree or by a Ministerial Resolution that had not been ratified by Congress. In this respect, and notwithstanding the effects of any other ratifying laws that could provide for specific situations, it is worth mentioning that the Court's ruling refers to Law Nos. 25,148, 25,645, 25,918 and 26,135 and recognizes that they grant legal status to regulations fixing export duties that were enacted up to August 2006.
It has been argued by some legal analysts that these constitutional rulings also apply to the imposition of import duties.