Argentina (AR) — civil law.
Nothing on this page describes United States practice. There is no certificate sold to an investor, no administrative sale of land for unpaid tax, and no redemption window after a
subasta judicialin Argentina. If you arrived carrying US assumptions, read falsos-amigos first.
AFIP – DGI c/ Ecoave S.A. s/ ejecución fiscal
| Field | Value |
|---|---|
| Court | Corte Suprema de Justicia de la Nación |
| Date | 10 December 2020 (dictamen of the Procurador Fiscal Víctor Abramovich, March 2019) |
| Citation | Fallos 343:1923 — Competencia FMP 4365/2017/CS1 |
| Conflict | Negative: Juzgado Federal N° 2 de Azul (execution) and Juzgado Nacional en lo Comercial N° 11 (quiebra, decreed 19/06/2018) |
| Bench | Rosenkrantz, Highton de Nolasco, Maqueda, Lorenzetti, Rosatti — questions split to form a majority (art. 23, decreto-ley 1285/58) |
| Result | The federal executing court keeps the file; AFIP may verify in the quiebra |
| Source | Full decision and dictamen, CSJN |
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