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Taxation

Our Firm has a strong experience in tax issues, with a team of lawyers leaded by our partners,  Eduardo Raúl Mujica and Gabriela Inés Buratti, with the assistance of our consultant Mr. José María García Cozzi, a recognized expert in the field (for further information, please see Mr. García Cozzi´s professional information). The practice of our Tax law group has developed experience in the following issues:

– Advice in every aspects related to the application of tax laws at an international, national, provincial or municipal level. Tax planning in investment strategies, in business opportunities and development of transactions in industrial, commercial and services activities. Advice in corporate structures, formation and management of Temporary Unions of Companies and Business Cooperation Groups, Joint Ventures, foreign investments in Argentina, tax advice in financing alternatives and in marketing networks. 

– Reorganization of tax-free enterprises, mergers, split-ups, spin-offs and split-offs, business transfers. Analysis and legal aspects of prices transfer surveys , submission of tax returns and information on the subject. Related matters such as expenses co-participation or minimal capitalization. Contracts and every kind of services generating payments to foreign beneficiaries, etc. Interpretation and application of Treaties to Prevent Double Taxation. Advice of companies in industrial promotion projects and in the subsequent development of the national legislation on the matter.

– Advice and representation in proceedings for tax assessment and actions to recover money improperly paid for national and provincial or municipal taxes. Filing of claims and appeals before national, provincial and municipal tax authorities. Arbitration Commission of the Multilateral Agreement, Plenary Commission, Tax Courts and Federal or Ordinary Courts. Assistance and service of inspections, verifications and supervisions. Proceedings regarding constitutional guarantees and Actions to discontinue a situation of uncertainty regarding a legal relationship (Acciones declarativas de certeza). Objections to resolutions for constitutional reasons. Defenses in assessments, accessories and fines, in closure proceedings, tax foreclosures and legal proceedings for tax collection. Release of attachments. Binding consultations before the tax authorities.

– Legal advice on taxes to Business Trade Associations such as UIA, COPAL, Corporations Trade Association, Announcers Argentine Trade Association, Chamber of Commerce of the United States of America in Argentina, French-Argentine Chamber of Commerce and Industry and others. 

– We will mention next some cases that ended successfully with the intervention of our Law Firm, among which some were “leading cases” or that otherwise, had a great legal and economic importance for our clients. 

– Advice and representation of Pepsi Cola Argentina S.A.C.I. in lawsuits with the tax authorities, obtaining judgments from the Supreme Court of Justice of the Nation in favor of the company on matters referred to the publicity and advertising expenses deduction in the assessment of the Excise Tax on Non-alcoholic Beverages and Concentrates. 

– Advice and representation of Mitsui Argentina S.A. in actions against the municipal tax authorities of the City of Buenos Aires to recover money improperly paid for taxes, in the Turnover Tax for unconstitutionality in the application thereof on foreign trade transactions. Section 75 subsection 13 of the National Constitution. Judgment of the National Civil Appellate Court of the City of Buenos Aires.

– Advice and representation of La Buenos Aires, Compañía de Seguros S.A. in a lawsuit against the national tax authorities on imposition of excise taxes on insurance, on price adjustments derived from the monetary devaluation. Judgment issued by the National Federal Court of Appeals dealing with Administrative Litigation. 

– Advice and representation of Hersilia S.A., former exclusive distributor of the bottler of Pepsi Cola in the City of Buenos Aires and Greater Buenos Aires, obtaining a judgment from the Supreme Court of Justice of the Nation, regarding the nullity of a global and unnamed social security debt assessment that was mistakenly attributed to the remuneration received by freighters and freighters' assistants. 

– Action for the collection of an adjustment of taxes for the restitution thereof as a result of the approval of the industrial settlement project in the Province of Buenos Aires, by Loma Negra S.A. Favorable judgment rendered by the Supreme Court of Justice of the Province of Buenos Aires. 

– Advice and representation of Multicambio S.A., obtaining from the Supreme Court of Justice of the Nation a favorable judgment in a lawsuit against the national tax authorities for the lack of legal basis in the imposition of the Currency Transfer Tax in switch operations between foreign currency. 

 

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Abeledo Gottheil Abogados