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15 March 2018

Legal News Alert - March 2018

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15/03/2018

ALERTA DE NOVEDADES LEGALES
LEGAL NEWS ALERT

Derecho Aduanero

Customs Duties

Improcedencia del cobro de derechos de exportación retroactivos

El Juzgado Nacional Contencioso Administrativo Federal N° 9, mediante la sentencia del 6 de marzo de 2018, dictada en la causa “LDC Argentina SA c/ EN-M Agricultura, Ganadería y  Pesca y Otro s/Proceso de Conocimiento” hizo lugar a la demanda planteada por LDC, con la representación y patrocinio de PAGBAM, y declaró la nulidad de la Resolución ONCCA 1898/08, que había sido dictada como acto de aplicación de la Ley Martínez Raymonda.

Dicha ley pretendió aplicar derechos de exportación retroactivos a los productos agropecuarios, regidos por la ley 21.453. La Resolución ONCCA 1898/08 estableció el listado de empresas comprendidas en la Ley Martínez Raymonda, entre ellas LDC, empresa a la cual se reclamaron unos U$S 100 millones de dólares en concepto de derechos de exportación retroactivos, más intereses en la misma moneda del 3% mensual. La empresa impugnó en sede administrativa y luego en sede judicial la mentada Resolución, y pidió la inconstitucionalidad de la ley. Paralelamente, se obtuvieron, desde el año 2009, medidas cautelares y además se interpusieron recursos de apelación ante el TFN contra los cargos por tributos que la Aduana formulaba con sustento en la mencionada ley.

Cabe destacar que algunos grandes exportadores decidieron no discutir esta cuestión, y en consecuencia pagaron los montos reclamados, mientras otras empresas del sector siguieron estrategias similares a las de LDC.

La sentencia dictada declara la nulidad de la Resolución 1898/08, haciendo lugar al planteo de LDC, en razón de carecer de causa y motivación, por no contener ninguna mención ni análisis particular de la situación de la empresa respecto de los presupuesto de aplicación de la Ley Martínez Raymonda, referidos a la acreditación de tenencia o adquisición de compras de granos con anterioridad a los incrementos de derechos de exportación.  La sentencia declara además que se dejan sin efecto las consecuencias de la Resolución 1898/08 respecto de LDC, dejando sin causa los reclamos de derechos retroactivos.                                                                     
La sentencia no está firme.

Retroactive export taxes barred by judgment in favor of PAGBAM´s client

On March 6, 2018, Federal Administrative Court N° 9 in re “LDC Argentina SA c/EN-M Agricultura, Ganadería y Pesca y Otro s/Proceso de Conocimiento”, pronounced judgment in favor of LDC, which acted with the representation of PAGBAM, and declared that Resolution ONCCA 1898/08, which had been dictated as an act of application of the Martinez Raymonda Law, was null and void with respect to LDC.

The Martínez Raymonda Law allowed charging certain retroactive charges to exports of agriculture products subject to law 21,453. Resolution ONCCA 1898/08, in its Annex I, listed the exporters and transactions that fell within the Martínez Raymonda Law in connection with two increases of export taxes decided by the Government in 2007 and 2008. As LDC was included in the list, the Argentine Customs issued additional charges for an amount of more than U$S 100 MM, plus interest at the rate of 3% per month. LDC challenged the claim by filing two administrative appeals, and a legal action, seeking a declaration that the retroactive charges were in conflict with the Argentine Constitution. Also, since 2009, LDC obtained several preliminary injunctions preventing the Argentine Customs to collect the charges, and appealed before the Argentine Tax Court the charges issued against LDC.

It is important to note that some large exporters decided to consent and pay the retroactive charges, while others followed a similar strategy as LDC.

The judgment declares that Resolution ONCCCA 1898/08 is null and void, because it does not state the specific reasons why LDC was included on the list, and does  not contain any particular analysis of its situation with respect to necessary conditions to apply the Martinez Raymonda Law to LDC related to the acquisition of grains to perform under its export contracts registered with the Secretary of Agriculture before the enactment of the increases of the export taxes in 2007 and 2008. As a result of the judgment, once it becomes final, the Argentine Customs will be required to withdraw the charges issued against LDC.

The judgment may be appealed by the Argentine Government. 

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Aviso: esta publicación y la información contenida en la misma no tiene por objeto reemplazar la consulta con un asesor legal.
Notice: this legal news alert is not intended to replace legal advice but to provide information of general interest.

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