3 October 2023

Federal Justice suspended the payment of the extraordinary advance provided for by General Resolution (AFIP) No. 5391

Pérez Alati, Grondona, Benites & Arntsen represented an energy company  in an action  against the Federal Tax Authority (“AFIP”) in order to challenge the constitutionality of General Resolution (AFIP) No. 5,391 that -once again- established an extraordinary advance payment on account of the corporate income tax, which in the case of the plaintiff, amounted to a very significant sum. In the context of that action, the company requested and obtained an autonomous preliminary injunction suspending the effects of the aforementioned General Resolution, preventing AFIP from collecting the advance payment or applying other measures aimed at ensuring its collection while the injunction is in force.

In this case, the company claims the illegitimacy of the extraordinary advance payment in a context in which it accumulates large credit balances that could not be used in the tax return for the period 2023 based on its financial projections, all of which results in a violation of the rights and guarantees provided for in the National Constitution. In this context, the court considered that the right invoked by the plaintiff is colorable and justifies the granting of the interim injunction.

Pérez Alati, Grondona, Benites & Arntsen

Partners Manuel Benites, Luis Marcelo Núñez and Facundo Fernández Santos, and associate María Florencia González Klebs

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