Law No. 27,442 requires transactions involving the acquisition of control over an “enterprise” to be notified to the National Competition Authority when the thresholds set forth in Section 9 thereof are exceeded. In the mining sector, and particularly…
Analysis of the judgment in “Mutual de Ayuda entre Ferroviarios Activos y Jubilados de la Fraternidad Sección Pergamino FC Mitre v. Municipalidad de Pergamino, declaratory action for legal certainty” (CSJN, Case No. 1105/2023/RH1, 10 September 2026).
On August 27, 2026, in a development that reopens a debate that had appeared to be settled, the Supreme Court of Justice of Argentina (the “SCJ”) assumed original jurisdiction over two cases concerning the Gross Income Tax (“IIBB”)…
The Tax Management Court of the First Judicial District of Mendoza, in the case “Municipalidad de Guaymallén c/ Molino Chacabuco S.A. p/Apremio” (CUIJ 13-07827010-6, judgment dated July 27, 2026),…
By means of Decree No. 868/2026, published in the Official Gazette on September 4, 2026, the National Executive Branch amended the regulatory framework of Law No. 26,659…
Under various names (such as the Supply Tax (Tasa de Abasto), Sanitary Protection Contribution, Inspection Fees, or Contribution Affecting Sanitary Protection, among others), a significant number of Argentine municipalities…
