Key Benefits:
The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction the force of law:
ARTICLE 1 In the case of concessions of dredging, marking and maintenance of navigable pathways which, on the basis of their exploitation, obtain income under the third paragraph of article 23 of the Law on Taxation of the Attached Value, (t. 1997) and its modifications, shall be considered that the tax for the special liquidation required in that article concerning such income is fully satisfied with that which they have invoiced to the concessionary,To this end, the benefits referred to in article 1 (d) of the said Act, affected by the generation of the income mentioned in the preceding paragraph, shall be exempt.
ARTICLE 2 The provisions of this Act shall be effective for the unenforceable facts that are perfected from the date of publication and for those perfected to date, even if they are in the course of administrative, administrative or judicial discussion, provided that the party concerned desist from all action and law. In the latter case, the costs will be imposed in the order caused without it appropriate for the parties to be refunded for causidic expenses already incurred.The application of this law shall not, in any case, be entitled to repetition or to any claim, for the amounts that have been entered in the special settlement of the aforementioned article 23 of the tax law, corresponding to the income specified in article 1o.
In all that is not contrary to the provisions of Article 1 of this Law, the Law on Attached Value Tax (T. 1997) and its amendments shall apply.
Article 3 Contact the Executive.DADA IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE TWENTY DAYS OF THE YEAR TWO MIL OCHO.
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JOSE J. B. PAMPURO. EDUARDO A. FELLNER. . Enrique Hidalgo. . Juan H. Estrada.