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Argentina: Inspection, safety, and hygiene fee cannot be collected from both taxpayer and taxpayer’s customers (court decisions)

Summaries of recent tax-related court decisions

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May 9, 2025

The Supreme Court of Justice on April 10, 2025, held in Western Union v. Municipality of Merlo Court that the tax authority cannot collect the inspection, safety, and hygiene fee from both the taxpayer and the taxpayer’s customers to which the taxpayer provides services using the same premises and personnel as the taxpayer uses to conduct its own business activities.  In other words, the tax authority may only collect the fee once with respect to the taxpayer’s premises and personnel, even though the taxpayer uses the same premises and personnel to provide services to third parties.

Read a May 2025 report (Spanish) prepared by the KPMG member firm in Argentina that also includes reports of other recent tax-related court decisions in Argentina.

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