In the precedents in re Bayer S.A. c/ Provincia de Santa Fe s/ acción declarativa de certeza and Harriet y Donnelly S.A. c/ Provincia del Chaco s/ acción declarativa de certeza, recently issued by the Federal Supreme Court of Justice, it was ruled unconstitutional the Gross Receipt Tax regimes that provide a different tax treatment to taxpayers located outside the province.

In this regard, it is important to point out that by means of the Gross Receipt Tax differential tax regimes those taxpayer located outside the province involved were, in practice, subject to a higher tax burden.

In such a context, the Federal Supreme Court of Justice understood that the application of higher Gross Receipt Tax rates based on the taxpayer’s location violates certain constitutional principles such as the principle of equality set forth under Section 16 of National Constitution and also constitutes an "internal custom” forbidden by Sections 9 to 12 of National Constitution.

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