a case against the collection of withholdings

Robert Collins

Global Courant

It was resolved by the Federal Administrative Litigation Chamber after the official attempt to intervene by the federal judges of the Federal Capital.

The amparo appeal presented by the Argentine Rural Society on the unconstitutionality of the retentions to the field will return to the federal court of Córdoba. This was resolved by the Chamber in Federal Administrative Litigation after rejecting the State’s attempt to remove the cause from its natural judges.

In January 2022, the Sociedad Rural Argentina urged the National Government to discuss a new tax regime given the impossibility of continuing to demand the collection of withholdings, after December 31, 2021, as the emergency powers delegated by Congress had expired. in the executive branch.

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The Federal Court of Córdoba resolved to recognize the SRA as an entity with institutional solvency and sufficient technical and economic capacity to be appointed as representative of all Argentine rural producers in the collective process in which the declaration of unconstitutionality of the collection of rights is requested. from exportation.

Faced with this, the National State and the AFIP tried to prevent the normal continuation of the process with different approaches, among others, they requested the intervention of the federal judges of the Federal Capital.

“In the ruling handed down today, the Federal Administrative Litigation Chamber rejected the State’s attempt to remove the cause from its natural judges,” said Nicolás Pino, president of the rural entity.

And he added: “The court echoed the legal position presented by the SRA and supported by precedents of the Supreme Court of Justice to attribute jurisdiction to the federal justice of Córdoba. In this way, it took into account the institutional importance of judicial federalism, as well as the necessary immediacy between justice and the place where the damages that are sought to be avoided occur.

From now on, according to the statement from the union entity, the case must return to the federal court of Córdoba, where it will continue to be processed until the issuance of a final judgment that resolves on the constitutionality of export withholdings.

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a case against the collection of withholdings

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