Third Chamber of the SCJ reaffirms tax liability in customs matters materializes with the entry and exit of merchandise
The Third Chamber of the Supreme Court of Justice (SCJ) established the jurisprudential criterion that the tax obligation originates from the realization of its generating fact, which in customs matters is materialized with the export and import of goods. By means of judgment No. SCJ-TS-22-0914 dated September 30, 2022, upon hearing the case, the SCJ established ... Read More
