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 in the lithium industry, many acquisitions involve companies holding projects that have not yet generated any revenue. […]
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 10 September 2026, the Supreme Court of Justice of Argentina (the “CSJN” or the “Court”) granted the complaint […]
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”) against the Province of Misiones: “Establecimiento Las Marías S.A.C.I.F.A. c/ Agencia Tributaria de Misiones A.T.M. s/ acción […]
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), dismissed the tax enforcement proceedings brought by the Municipality of Guaymallén against the company for alleged Advertising and Propaganda Fees (the “DPP”) corresponding to fiscal year […]
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, as amended by Law No. 26,915, with the aim of making the regime governing the oversight and sanctioning of hydrocarbon exploration and exploitation activities carried out on the […]
I. Supply Taxes 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 require companies introducing food products into their respective jurisdictions to pay a tax, even when such products have been manufactured and inspected outside […]