Statistical Tax: How to Recover Excess Amounts Paid
In recent years, the validity of the Statistical Tax applicable to definitive imports has once again become the subject of legal debate. Its continued application and subsequent amendments have been supported through Presidential Decrees, without a formal Act of Congress authorizing its imposition or establishing clear parameters for its determination. This raises significant concerns regarding the constitutional principles of tax legality and statutory reservation, which require taxes to be created and regulated by law.
Furthermore, questions have been raised as to whether the revenues collected are being allocated to purposes unrelated to foreign trade, as well as whether the applicable rates are disproportionate in comparison with those originally established by law. As of December 31, 2021, the last statute validating the Statistical Tax expired. Since then, its enforcement has relied exclusively on Presidential Decrees issued without a valid legislative delegation.
Against this background, importers may have grounds to initiate judicial proceedings to recover excess amounts paid since January 1, 2022, while also seeking injunctive relief to suspend future payments. Such actions may include claims for statutory interest accruing from the filing of the lawsuit and rely on the absence of a valid legal basis for the tax, as well as violations of constitutional principles governing taxation.
Although litigation entails certain risks, and any refunds are generally made in Argentine Pesos at the exchange rate applicable on the date of each payment, pursuing a direct judicial action offers a significant procedural advantage by avoiding the customs administrative route, which is notoriously lengthy and often erodes the economic value of the amounts ultimately recovered.
Our firm has extensive experience in complex tax and customs litigation. We would be pleased to meet with you to assess the specific impact on your business, evaluate the feasibility of a potential claim, and provide legal assistance in implementing a judicial strategy aimed at challenging the constitutional validity of the Statistical Tax, recovering excess amounts paid, and adopting measures to reduce the future cost of this levy.
Should you have any questions or require further information, please do not hesitate to contact us.
