The Supreme Court of Justice of the Nation ruled in favor of the former AFIP-DGI (now ARCA) by overturning a ruling that benefited Marcelo Rossini, head of a fuel marketing company, in a dispute over the compensation of tax credits for the sale of diesel to subcontractors of the Yacyretá Binational Entity.
The conflict originated when Rossini sought compensation for tax credits backed by a regulation from 1984, despite the fact that in 2011, AFIP had established a specific regime that excluded its intervention in the recovery of liquid fuel and natural gas taxes. After the request was rejected by the regional AFIP in Santa Fe, Rossini went to court.
In 2020, a federal judge in Reconquista favored the businessman by annulling resolution 115/17 and ordering AFIP to accept the request. The Federal Chamber of Resistance supported this ruling, arguing that the 1984 regulation was applicable to the case.
However, the Supreme Court, relying on the report from prosecutor Laura Monti, decided to overturn the ruling. Monti argued that the 2011 regime should prevail due to its specificity in relation to the taxes in question, and that previous administrative acts did not confer acquired rights to maintain obsolete procedures.
Thus, the Supreme Court ordered a new ruling that rejected Rossini's request, establishing a precedent regarding the application of updated regulations in tax matters.
