ARGENTINA 6 A

Cámara Nacional de Apelaciones en lo Civil y Comercial Federal, Second Chamber, 11 February 2010 

(Deutsche Ruckversicherung AG v. Caja Nacional de Ahorro y Seguro en Liquidación et al.)

11 - 02 - 2006

ARGENTINA 6 A

Yearbook Yearbook Commercial Arbitration, A.J. van den Berg (ed.), Vol. XLII (2017)
Jurisdiction Argentina
Summary

The Court of Appeals affirmed the order of the court of first instance that the claimant should pay the litigation tax established by the 1990 Law on Litigation Taxes in respect of all actions commenced before the Argentinian courts. The present action, seeking exequatur of a US award, did not fall under any of the exemptions provided by the Law or other provisions; also, the tax could be calculated because the object of the dispute was determined, although it was approximate as the award was in a foreign currency. The essential element for the application of the litigation tax is that the right on which the claim is based may be quantified in monetary terms, as was the case here. The litigation tax need not be paid again for the award’s execution (thus avoiding the risk of double taxation) and the claimant is free to seek the tax’s reimbursement from the other party as part of the reimbursement of the claimant’s costs. (On 1 July 2010, the Court dismissed the extraordinary appeal from this  decision, ARGENTINA 6 B.)

Related topics
301

The court discusses the principle that the procedure for the enforcement of awards under the Convention is governed by the lex fori, as well as procedural issues (such as the competent enforcement court) not falling under the specific cases of ¶¶ 302-307.

Procedure for enforcement in general
ARGENTINA 6 A