They also questioned any regulatory provision in which this tax claim is intended to be supported, and the State is ordered to cease its collection, instructing the Federal Administration of Public Revenues (AFIP) to cease its claim and collection.
The rural entity considered that, since last January 1, the retentions They are no longer applicable because the law linked to the economic emergency of 2019 has not been extended because the National Congress did not approve the last budget of 2022, which included, among other points, an extension of a power to the Executive Power for the application of the Export rights.
The federal judge considered that the requirements to process the case as a collective process were not present in the case since the Rural Society of Río Cuarto does not have legitimacy to support the judicial claim, according to the ruling published by the website Words of Law.
The rejection was “in limine”, it did not even deal with the action, since the plaintiffs were not recognized as having legal standing to file the amparo.
“There is a lack of clarity around one of the pillars on which the collective process is based, that is, the group involved, which, due to its generality, encompasses dissimilar situations that do not reasonably allow us to consider a common effect on them that enables the channeling of their claim in a Class Action. Thus, a level of generalization is presented with the consequent heterogeneity of situations, which make it impossible to qualify it under the legal nature of the collective process that the amparists seek, “said the judge.
“As can be seen, the invocation of representation of “all agricultural producers in the country” contained in the initial libel is clearly inconsistency. In other words, in addition to the aforementioned heterogeneity, the spatial and sectoral scope that is intended to be covered is not clear either, since there would be producers grouped in other associations”, warns the ruling.
Source: Ambito
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