Justice - Changes on Statute of Limitations in the National Civil and Commercial Code

Firstly, the Bill contemplates the following two amendments to Article 2560 of the CCC, relating to the generic statute of limitations period:

• It incorporates within the civil actions that are imprescriptible those actions derived from acts of corruption of public functionaries. This amendment is consistent with the imprescriptibly of corruption offenses in criminal matters that was declared in a precedent of the Federal Cassation Chamber, where it was interpreted that, by application of Article 36 of the National Constitution, serious acts of corruption committed against the State that entail enrichment are imprescriptible.

• It establishes that the generic five-year term also applies to all tax credits, regardless of their origin, which constitutes a simplification of the tax statute of limitations regime.

Secondly, the Project proposes that the suspension of the statute of limitations with cause in the process of a mediation occurs from the filing of the mediation request, thus modifying Article 2542 of the CCC, which only provides for the suspension of the statute of limitations from the communication of the date of the mediation hearing.

In addition, the Bill would amend Article 2546 of the CCC, adding that the course of the statute of limitations shall be interrupted not only by judicial petition but also by administrative claim, when such a petition before an administrative agency is required by law.