Experience in General and in Litigation

Many of our clients are satisfied with our services, but the obligation to maintain the identity of these clients in confidence prevents us from offering concrete references about them. As for judicial and administrative litigation, we provide several references of our successful cases that confirm the full satisfaction of our clients:

Some cases of significant success obtained through tax litigation

  • The first case is one in which the Costa Rican Contentious Administrative Tribunal (known as TCA according to its initials in Spanish) agreed to grant a protective measure in tax matters to a shipping company which the Tax Authority had intended to deny. The protective measure ordered the provisional redrafting of the special system of calculating taxable income in accordance with article 11 of the Income Tax Law. Subsequently, we obtained a favorable ruling for the fund, redrafting definitively the special tax system for shipping. Judicial case file #08-000189-0161-CA. Ruling #546-2008 of the Costa Rican Contentious Administrative Tribunal (known as TCA according to its initials in Spanish).
  • Acquittals, withdrawals and legal requirements of allegations for the criminal offense of tax fraud – We managed to obtain an acquittal for a shareholder of an import company accused of tax fraud. We also obtained a withdrawal on behalf of a principle shareholder of a business group and his wife, accused of the crime of tax fraud. Finally, we led the criminal tax defense of a person involved in the ICE-Alcatel case, with satisfactory results.
  • The Costa Rican Contentious Administrative Tribunal (known as TCA according to its initials in Spanish) and subsequently the First Division Court declared that if an entity – named as the specific designee – and to which a portion of the tax collected from the production of cigarettes is sent, disappears; the I.D.A. (today INDER) cannot continue to collect that portion of taxes because an illicit enrichment would occur. The rulings ordered the I.D.A. to return funds that had been collected unjustly for this purpose. Judicial case file #07-000382-0161-CA and other case files. Ruling at the First Division Court of the Supreme Court of Justice #000257-F-S1-2010).
  • Annulment of the suspension of bank secrecy, thus annulling banking information supporting adjustments implemented by the Tax Authority. – Thus, together with a criminal lawyer, on three occasions we were pioneers in obtaining the annulment by the Criminal Court of the suspension of bank secrecy that the same Court had earlier decreed. The first of those decisions was delivered at 14 hours and 10 minutes on 10 August 2006 by the Criminal Judge of the First Judicial Circuit of San José. As a consequence of these annulments decreed by the Criminal Judge, the Tax Authority was obligated to annul all that had been agreed upon during the first fiscal period, since it was determined that the nullified banking information was the only evidentiary basis for the adjustments. In the case of the second fiscal period, we managed to obtain the prescription. (Ruling #212-2014 at 9:30 hours on 19 December 2014, dictated by Section VI of the Costa Rican Contentious Administrative Tribunal (known as TCA according to its initials in Spanish), Judicial case file #11-006487-1027-CA).
  • Declaration of the prescription of the fiscal periods prescribed for the property tax on aircraft, which the Tax Authority applied and charged in relation to a valuable helicopter – Prescription of advance tax payment, in other words, which is paid at the beginning of the fiscal period. Ruling of the Costa Rican Contentious Administrative Tribunal (known as TCA according to its initials in Spanish). Judicial case file #08-000040-0161-CA. Ruling #166-2008 of the Third Section of the Costa Rican Contentious Administrative Tribunal (known as TCA according to its initials in Spanish). We also managed to establish and obtain a favorable ruling, which declared that the determination of the fiscal value on the part of the Tax Authority was excessive. The Treasury Department was ordered to proceed to refund all that had been unduly paid by the contributor. Judicial case file #08-000257-1027-CA. Ruling #164-2014-VI of the Sixth Section of the Costa Rican Contentious Administrative Tribunal (known as TCA according to its initials in Spanish).
  • Defense of a company on which fines and interest were imposed for not making partial payments. The Costa Rican Contentious Administrative Tribunal (known as TCA according to its initials in Spanish) resolved that it would not proceed – in accordance with the legislation at the time and which is different to the actual one – to apply the interest and fines for not making partial payments. The resolution of the First Division Court of the Supreme Justice made necessary an ex-post tax reform in order to establish such fines and interest. Judicial case file #09-001991-1027-CA. Ruling of the First Division Court #000704-F-S1-2011.
  • Two decisions of presumptive net income of liberal professionals (a lawyer and an architect) based on 335 base salaries (article 13.a.i of the Income Tax Act) were annulled – We were able to prove that the Tax Administration could have determined the corresponding tax on the unbilled services of those professionals, based on credible information that the Tax Authority could have considered, but ignored. Sentence #860-F-S1-2013 of the First District Court of the Supreme Court of Justice. Ruling #141-2014 of the Administrative Tax Tribunal.
  • Exemption of a tourist contract that the Tax Authority rejected – After the Tax Authority and the Administrative Tax Tribunal declared inappropriate the exemption to which the company considered it had a right, a favorable ruling was obtained from the Costa Rican Contentious Administrative Tribunal (known as TCA according to its initials in Spanish) that later was confirmed by the First District Court of the Supreme Court of Justice, endorsing the interpretation of the company regarding the substantive scope of the exemptions to the income tax.
  • Temporary validity of the exemption to income tax by virtue of the termination of a fixed-term tourist contract. – Favorable ruling of the Costa Rican Contentious Administrative Tribunal (known as TCA according to its initials in Spanish) that later was confirmed by the First Court of the Supreme Court of Justice, endorsing the interpretation of the company on the temporal scope of income tax exemptions which had been questioned by the Tax Authority. Judicial case file #05-00311-0161-CA, Ruling #000586-F-S1-2009.
  • Capital gains. – The methodology used by the Tax Authority to determine the taxable capital gains from the sale of real estate consisting of land and buildings was annulled. Judicial case file # 09-001379-1027-CA. Expediente 09-001379-1027-CA.
  • Numerous revocations of fines for closures of business – Example: Ruling # 462-2011 of the Second Court of the Administrative Tax Tribunal (among others)
  • Recovery of fuel tax unduly charged to aircraft of a commercial parcel shipping company (private). – Refund of fuel tax unduly paid to Recope, fuel tax collection agency, for approximately $900,000.
  • Application of tariffs and import duties at greatly reduced rates. – Favorable ruling by the National Customs Tribunal, declaring the irrelevance of a higher tariff due to the selective application of the consumption tax on vehicles whose fuel efficiency can be demonstrated.
  • Motels – Tax on motels administered by the IMAS – We obtained various rulings by the Costa Rican Contentious Administrative Tribunal (known as TCA according to its initials in Spanish), annulling the collection of taxes administered by the IMAS (tax on motels), for violation of the rules.
  • Assistance and support during taxation procedures – We have given and continue to give assistance to companies facing tax procedures with the commitment to minimize, as much as possible, potential tax assessments.
Contact Us

FOR QUESTIONS

Tel.: 2527-8985
Fax: 2234-5874 ​

Buró Tributario

Fiscal Services
Avenida 10 (San Martín)
Calle 27 A ó
200 metros este de la casa de Matute Gómez.
Coordenadas 9.929146, -84.066076 ​​

EMAIL
info@buro.cr