Statue of Limitations applicable to local taxes

On September 8, 2009, the Supreme Court of Justice ruled in the “Municipalidad de Resistencia s/ Ejecución Fiscal” case ratifying “Filcrosa S.A.” precedent, on a case ruling on the application of a 5 (five) or 10 (ten) year period for the statute of limitations.

Lubricom submitted an extraordinary appeal before the Supreme Court of Justice against the ruling of the Province of Chaco’s Supreme Court, who had accepted the applicability of the ten-year period set forth in the local law.

The General Attorney and the Supreme Court of Justice applied Filcrosa’s holding and confirmed that the Provinces and municipalities are not allowed to legislate on certain matters, such as the statue of limitation by article 75, section 12 of the National Constitution.

It is worth mentioning Dr Argibay’s vote, because she highlighted that the National Congress has not contradicted, in any way, Filcrosa’s holding.