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Bárbara Barroso

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Bárbara Barroso is an Associate in Baker McKenzie Buenos Aires office.

The criteria used by the Tax Authority (AFIP) to calculate financial economic capacity (CEF) is inconsistent with the amount of documentation and information taxpayers are required to provide. This suggests an arbitrary decrease in the criteria used. This situation has turned the CEF system into an import restriction, which is clearly discriminatory and prohibited in the light of international commitments.

Through Resolution 1038/2021 (“Resolution”), published on 12 October 2021, the secretary of Internal Trade modified Resolution 169/2018, regulating the electrical safety regime applicable to electrical equipment sold in Argentina.
In 2019, through Decree 274, the Argentine executive empowered the secretary of Internal Trade to establish security requirements and quality standards that must be met in order to allow the circulation of goods and services in the Argentine domestic market. Hence, through Resolution 169/2018 (and amendments), the secretariat established requirements for low-voltage electrical equipment.