Abeledo Gottheil has vast experience in the tax advice to national and international clients, with a large team of lawyers leaded by two partners.
The Firm offers tax advice services to its clients in national and international transactions, tax planning, tax-free reorganizations, businesses acquisitions, Corporate restructuring, expatriates, pension plans, as well as advice in litigations against the National Tax Authorities and Provincial and Municipal Tax Authorities, in all their stages.
Likewise, the Firm litigates and offers advice in litigation matters, counseling and representing its clients in administrative and judicial causes, in all the jurisdictions of the country.
The members of our team have be repeatedly recognized for their judicial performance in processes of this specialty, by the international publications Chambers and Partners, Latin Lawyer 250, Finance Monthly Magazine Taxation Awards, and Best Lawyers, entre otras.
Relevant experience in counseling
- 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, original actions before the Supreme Court of Justice of the Nation. 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, Announcers Argentine Trade Association, Institute for the Business Development of Argentina (IDEA), Association of Motor vehicles Manufacturers (ADEFA), American Chamber of Commerce in Argentina (AMCHAM), Coordinator of Food Industries (COPAL), Federation of Industrial Trade Associations of Home Appliances of the Argentine Republic (FEDEHOGAR), Argentine Trade Association of the Non-alcoholic Beverages Industry (CADIBSA), Association of Argentine Factories of Components (AFAC), Point of Purchase Advertising International (POPAI).
Experience in relevant tax litigations
It is mentioned 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 and for the tax matters in general:
- Supreme Court of Justice of the Nation, in the case captioned “Municipality of Junín v. Cadbury Stani Adams Argentina SAIC, Legal proceeding for debt collection”, dated September 27, 2018.
- Supreme Court of Justice of the Nation, in the case captioned “L´Oreal Argentina S.A. v. Municipality of Justo Daract, Administrative Litigation Complaint”, dated December 16, 2014.
- Supreme Court of Justice of the Nation, in the case captioned “Municipality of Mercedes v. Arcor S.A.I.C., Legal proceeding for debt collection”, August 07, 2012.
- 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. Favorable 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 favorable 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.
- Advice and representation of several companies of different sectors in the obtention of judgments authorizing the application of tax adjustment for inflation, based on the unconstitutionality of the legal prohibition of said adjustment for its confiscatory nature; as well as recovery actions for taxes paid without cause, for not being able to apply adjustment for inflation.
- Advice and representation of several companies in administrative and judicial proceedings related to corporate reorganizations. Among others, the intervention of the Firm giving advice and representing the shareholders of ParexKlaukol in the cause “Spinna” stands out. In said matter the questioning by the Tax Authorities to comply with the requirements to have Access to the tax-free reorganization was considered. An important and significant favorable judgment of the Supreme Court of Justice of the Nation was obtained.
- Advice to Maltería Pampa S.A. in a leading case on VAT in the case on interest of development loans granted by the International Financial Corporation, obtaining an important favorable judgment of the Supreme Court of Justice of the Nation.
- Obtention of multiple precedents and leading cases before the justice of all the country related to unconstitutionality or nullity of tax claims by municipal tax authorities for different taxes (wholesale tax, advertising and propaganda rights, health and safety tax, a contribution that has a bearing on the industrial, commercial and services activity, etc.). Final judgments obtained in favor of Toyota Argentina, Yamaha Motor Argentina, Unilever de Argentina, Procter & Gamble Argentina, Mondelez Argentina, L´Oreal Argentina, New Revlon Argentina, Arcor, Parexklaukol, Molinos Rio de la Plata, Akapol, Ardal, Beiersdorf; Cepas Argentinas, among others.
- Obtention of precautionary measures tending to avoid the mandatory collection of taxes intended by different locales (provincial and municipal) tax authorities in lawsuits developed in different provincial jurisdictions. Obtention of precautionary measures in favor of Toyota Argentina, Unilever de Argentina, Mondelez Argentina, Procter & Gamble Argentina, L´Oreal Argentina, Molinos Rio de la Plata, Parexklaukol, among others.