Marval advises Claro in declaratory action of certainty filed against the Province of La Rioja

Marval O’Farrell Mairal's Tax team, led by partners Walter Keiniger and Sergio D. Vergara and together with associates Paula Agustina Martinez and Stella Maris Crespin, represented AMX Argentina SA (Claro) in a declaratory action of certainty brought against the Province of La Rioja before the original jurisdiction of the Argentine Supreme Court.

In its judgment of May 21, 2025, the Court declared the unconstitutionality of the provincial regulation that established aggravated rates of gross income tax based on the company's location outside the province.

The Supreme Court emphasized that this kind of rules and claims imply a violation of the principle of equality and infringe upon the exclusive powers of the Federal Congress to regulate interjurisdictional commerce (in this particular case, interjurisdictional telecommunications), and confirmed the declaratory action of certainty as the appropriate procedural avenue for this kind of questioning.