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on customs duties. LAWYERS IN MAR DEL PLATA

CUSTOMS LAW. Treasury Action against the guarantor. PRESCRIPTION. Computation. Effects of suspension of the limitation of the principal debtor in respect of subsidiaries and joint debtors. Framework. Arts. 803 to 807 of the Customs Code

"Credit Insurance and Guarantees SA (TF 21988-A) c / DGA "- CNACAF - 11/11/2010

" While the Treasury's action in this case, prescribed by the lapse of five years and that period begins to run the first of January of the year following the date on which the incident occurred has been charged (articles 803 and 804 CA), in case no appeal can be concluded that it did not have the intended effect, in the rules cited . Especially if one considers that the guarantee was issued following the mentioned dispute and that the customs service was held at the posing of the importing firm (cf., resolution of PLA N ° 1334/2005). is that anything Having established that prevents a difference in rights, not perform actions prior to January 1 with the effects that the legislation provides (cf. decision cited). "

" must be weighed the objective pursued by the provisions of art. 804 of CA. On this point, it has been argued that the particular statute of limitations in customs matters, which determines the beginning of its computation time is delayed in settling one single date for all actions arising in a given year, has a purpose administrative order, which is clearly the time has it concluded that the action of the Treasury to pursue his claim or punish breaches committed, allowing rational management of administrative procedures (in this sense in re Sala IV "DGA (orders Diag Research Foundation Est. Med" of June 12, 2008). "

" By acting before the onset the course of the prescription-challenge made by the importer, it was suspended until the time of issue the respective resolution, as the effects under the above rules [Section 804 of the CA]. "

" In the art. 5, general conditions (...), the policy expressly provides that "The limitation of actions against the Insurer will occur when the actions prescribed General Customs Directorate against the Borrower, in accordance with applicable laws "(sic). And the art. 807 of the CA states:" The suspension and interruption of limitation with respect to the principal debtor also act in relation to joint debtors and debtors subsidiary, except in the cases referred to in art. 806, incs. d) e) "."

"Whenever the running of the limitation of the Treasury action was suspended until the decision was from 1334 to 1305, of May 3, 2005, notified on May 5, 2005, must conclude that to date the disputed charges made by the insurer, ie the position No. 1438-1405, notified on 8 November 2005 - was not prescribed the action of the National Treasury to collect taxes it claimed. Consequently, for the appellant assists in his approach, as prescribed is not the action of the Treasury to collect taxes ... "

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