The Supreme Court of the Nation notified the Government of the City of Buenos Aires and granted it 60 days to answer the lawsuit filed by a household appliance manufacturer for “discriminatory” application of the gross income tax.
The Court established its “original jurisdiction” in the action initiated by BGH SA to declare the partial unconstitutionality of the laws 5,494 and 5,723 that “establish a more burdensome tax treatment” for the activity of production of goods when the taxpayer does not have an establishment in this capital.
the plaintiff clarified that it has its industrial establishment in the city of Rio Grande, Tierra del Fuego, a distribution center in Ezeiza, in the suburbs of Buenos Aires, and in the Federal Capital only its administrative seat.
Based on articles of the laws challenged by BGH, the Buenos Aires government had communicated to the firm resolution 2021-1542 of the General Directorate of Revenue of the Government Administration of Public Revenue of the local Ministry of Treasury and Finance, by alleged differences in the payment of the tribute in relation to the periods 2016 and 2017, for a sum of almost $51,000,000 pesos.
The company argued that the Government, contrary to the National Constitution, applies a discriminatory criterion equivalent to the imposition of an internal customs, because it foresees a rate of 1% for taxpayers who carry out their activity in its territory, while it rises to 4% when it is outside that place.
The Court proceeded with the processing of the lawsuit, but refused to issue a precautionary measure requested “urgently” by BGH SA to order the City Government to “refrain from proceeding” with administrative or judicial claims against the company, due to the alleged differences.
The Court’s ruling was digitally signed by its president, Horacio Rosatti, and ministers Juan Carlos Maqueda and Ricardo Lorenzetti.
