On 28 June 2022, the Argentine Supreme Court of Justice, in a unanimous decision, revoked the ruling of the National Court of Appeals in Civil Matters that recognized the ‘right to be forgotten’ with respect to certain content linked to the plaintiff’s past.
On 9 June 2022, Joint General Resolution No. 5205/2022 of the Federal Tax Authority and the National Mining Secretariat was published in the Official Gazette. Such resolution repeals Joint General Resolution 4428/2019 and sets the new regulatory framework applicable to subjects that have borne, in a fiscal year and in national jurisdiction, a total tax and/or tariff burden higher than what would have corresponded for being beneficiaries of the tax stability provided in Article 8 of the Mining Investment Law, and wish to request the refund or crediting of the amounts paid in excess according to the provisions of paragraph c) of Article 4° of Annex I of Decree No. 1,089 of 7 May 2003.
By means of Decree 293/2022 published on the Official Gazette on 2 June 2022, the Executive Branch ruled the tax on online gambling.
By means of Provincial Law 15,339, published in the Official Gazette of the Province of Buenos Aires on 7 June 2022, the province of Buenos Aires adhered to the Knowledge Economy Promotional Regime. By adhering to the Regime, through granting tax benefits, the province of Buenos Aires seeks to promote the development of those activities that apply the use of knowledge and the digitalization of information to obtain goods, provide services and/or improve processes.
The Argentine Central Bank issued Communication “A” 7518, which provides some flexibility on the obligation to settle in the official foreign exchange market proceeds related to exports of certain services, both for individuals and legal entities.
By means of Resolution 464/2022 published on the Official Gazette on 27 May 2022, the domestic trade secretariat approved the form that suppliers must submit to alert consumers and competent authorities and recall products from the market. It also establishes certain obligations that suppliers that have initiated this type of process must comply with.
Gustavo Sanchez-Gonzalez, Armando Cabrera-Nolasco and Katia Huezo of Baker McKenzie describe the key concepts surrounding marketing intangibles and the way tax regulations and tax authorities in the region are tackling these issues.
On Tuesday 3 May 2022, the Ministry of Labor, Employment and Social Security, through Resolution 826/2022, approved the collective agreement signed between the Argentine Federation of Commerce and Services Employees, the Argentine Chamber of Commerce and Services, the Argentine Confederation of Medium Enterprises and the Argentine Union of Commercial Entities. The Agreement establishes new salary conditions applicable to employees covered by the Collective Bargain Agreement 130/75 effective from 1 April 2022 to 31 March 2023.
On 25 April 2022, the Anti-Corruption Office approved the System for Monitoring Private and Public Activities Before and After the Exercise of Public Function, with the purpose of collating and verifying compliance with public ethics regulations of individuals who enter and leave high-ranking public positions in the National Executive Branch.
On 7 April 2022, the Public Registry of the City of Buenos Aires issued General Resolution No. 4/2022, which establishes certain requirements to evidence the accuracy of the legal domicile fixed by simplified stock corporations at the time of registration or when moving the same.