Litigation in Foreign Trade
About the service
Firstly, it is necessary to understand that an ‘’Administrative Resolution’’ is the act that concludes an audit procedure by the authority.
When you are faced with a resolution in the field of foreign trade, it’s crucial to have a strong legal defense to protect your rights and interests, preventing costly tax liabilities that could jeopardize your company’s finances. In Tradeworks, we offer a litigation service designed to support you every step of the way, from the issuance of the resolution to the conclusion of the case.
Available resources
Once the authority issues its resolution, you have a crucial 30-day window to pursue legal action. Our foreign trade litigation services offers you the three main options:
1. Revocation of Resources
The revocation of resources is a defense mechanism established in the Federal Tax Code. In this procedure, we request that the Tax Authority nullify its own issued act when it is considered illegal, either due to a violation during the procedure or in the resolution itself. This recourse is an important step in your defense, as it is the opportune moment to present evidence that refutes the arguments of the Tax Authority.
2. Nullity lawsuit before the Federal Court of Administrative Justice
The nullity lawsuit is a jurisdictional process in which a third party, in this case, the Federal Court of Administrative Justice (Tribunal Federal de Justicia Administrativa), will rule on the issue raised by the individual against the act issued by the Authority, which is deemed illegal. This is the main process where an individual, whether natural or legal, can effectively defend their interests and rights.
3. Direct Appeal proceedings before the Collegiate Circuit Courts
If an unfavorable judgment is issued in the Nullity Lawsuit, a Direct Appeal can be filed against the ruling of the Federal Court of Administrative Justice. The purpose of this is to verify that the court itself ruled in accordance with the law or, if applicable, infringed upon your fundamental rights at any stage of the proceeding or in the judgment itself.
The importance of choosing the right strategy
While the law states that it is not mandatory to file the revocation recourse prior to Tax or Foreign Trade Litigation, in the vast majority of cases, it is necessary to complete this stage. This is because filing the revocation recourse provides the appropriate opportunity to present evidence that may refute the accusations made by the Tax Authority in its resolution.
The Nullity Trial Process
The nullity trial is carried out through successive stages, which are the following:
It begins with the filing of the lawsuit, which must be submitted within 30 business days from the date of notification of the Resolution to be challenged (remember, the procedure is complex, and every day counts to ensure an effective defense!).
After serving the lawsuit on the Respondent Authority, it has a period of 30 business days to submit its response.
Once the Court has acknowledged the Response, the arguments are scheduled. This is the moment when the parties can present their arguments and defenses, indicating why the Act or Resolution is illegal. This is important because it takes place after the defense of the Respondent Authority has been heard in the trial itself.
The nullity trial concludes with the judgment of the Federal Court of Administrative Justice. In this judgment, the validity of the act may be recognized, or its nullity may be declared, either in its entirety or for specific purposes, as appropriate.
It is important to note that after the resolution of the nullity lawsuit, ordinary appeals are no longer admitted. However, if you are not satisfied with the outcome of the judgment, you can opt for an Appeal trial before the Collegiate Circuit Courts. The appeal is filed when it is considered that the judgment of the Federal Court of Administrative Justice is contrary to law.
Protect your interests with us
We are committed to protecting your interests and rights by tailoring solutions to your particular case, from the moment the resolution is issued to the final consequences within the appeal. Contact us to receive effective legal support for your foreign trade litigation.