Supreme Court Declares Rate Surcharge under Decree No. 2067/08 Constitutional.
The Supreme Court declared constitutional the rate surcharge created under Decree No. 2067/08, issued by the Executive.
Through Decree No. 2067/08, the Executive created a rate surcharge (the “Rate Surcharge”) to be paid by natural gas consumers. The purpose is to finance natural gas imports.
Various consumers brought actions to have the Rate Surcharge declared unconstitutional on the grounds that, not having been created by Congress, it infringed the principle that taxes can be created only under a law.
On December 11, 2014, the Argentine Supreme Court, in “Alliance One Tobacco Argentina S.A. c/ Estado Nacional – Poder Ejecutivo Nacional s/ ordinario”, declared the Rate Surcharge constitutional.