Official Accessions Foreign Foundations - Assign National Interest - Full Text Of The Norm


Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos


Decree No. 1220/92

The activities carried out by foreign foundations of the Federal Republic of Germany should be described as National Interest.

Bs. A.s, 15/7/92

VISTO file No. 10.628/91 of the registration of the ex-SUBSECRETARIAN PUBLIC FINANCIALS and its addition without accumulating No. 67.259/91 of the registration of the NATION PRESIDENCE, and


That the OCCIDENTAL EUROPE DIRECTION of the Ministry of Foreign Affairs And CULTO calls for the re-establishment of the tax franchises granted to foreign foundations KONRAD ADENAUER, HANNS SEIDEL, FRIEDRICH NAUMANN and FRIEDRICH EBERT, which carry out activities in our country.

That the above-mentioned tax exemptions were granted by Decree No. 1625/86 and have been suspended under article 2 of Act No. 23.697 (current article 1 of Decree No. 1930/90 extended by article 1 of Decree No. 1923/91).

That such foundations have been constituted as public and non-profit entities in their country of origin, the FEDERAL REPUBLIC OF ALEMANIA.

That the cultural objectives they pursue are of interest to the country, as they will be for the benefit of Argentine public and private entities.

That the proposed work plans make it necessary to carry out their work, subject to the existing legal regime and with the greatest facilities it allows to agree.

That the NATIONAL EXECUTIVE POWER is particularly empowered to agree on exemptions to the payment of the import right by article 667, paragraphs 1 and 2, subparagraph (d) of the Customs Code (Act No. 22,415), with the aim of facilitating, among others, the actions of the institutions of public good, under the conditions of compliance with certain obligations.

That in respect of other taxes on this type of operation it is possible to exempt in exercise of the powers conferred on the NATIONAL EXECUTIVE POWER by the rules specified in each case: of the port services rates, article 1 of Act No. 13.997 and the statistics and check rates, articles 765 and 771 of the Customs Code (Act No. 22.415), respectively.




Article 1.- The following foreign foundations: KONRAD ADENAUER, HANNS SEIDEL, FRIEDRICH NAUMANN and FRIEDRICH EBERT are declared to be of National Interest.

Art. 2°- 1) Authorize each of the foundations mentioned to import for consumption, with exemption from the import duty, as well as the fees for port, statistical and checking services, the equipment, materials and elements that were necessary for the fulfillment of their own purposes.
These assets shall be affected at all times to their destination for a period of TEN (10) years from their release by the NATIONAL ADMINISTRATION OF ADUANAS and may not be transferred or used to third parties prior to the expiration of that period.
Such goods may be re-exported at any time, without the need to negotiate foreign exchange, without the payment of export taxes and without the economic restrictions on export being applicable to them.

Also, where there are substantial grounds, the foundation concerned may request the NATIONAL ADMINISTRATION OF ADUANDAS to transfer any of the assets concerned. The customs distribution may grant it after consultation, if appropriate, to the agencies that should intervene because of the nature of the good and the purpose to which it was affected.

(2) In all cases, the MINISTERY OF HEALTH AND SOCIAL ACTION - SECRETARY OF DEVELOPMENT OF THE PERSON - will intervene in the issuance of the certifications in which the detail of the goods to import for submission to the NATIONAL ADMINISTRATION OF ADUANAS should be mentioned at the time of dispatch, where the validity period for submission should be mentioned. Goods to be imported must be adapted to the activity of the foundation concerned.

(3) Also, authorize each of the foundations mentioned to import for consumption UN (1) car to be affected to its functions with the same franchises provided for in this article, which may not be transferred or used to third parties for a period of CINCO (5) years, to count from its release by the NATIONAL ADMINISTRATION OF ADUANAS, and may replace the corresponding unit in the same conditions and with the same conditions.

Art. 3. Authorize officials who arrive in the country to provide services in the entities mentioned in Article 1 to temporarily import for a term of CINCO (5) years and without the need for caption, UN (1) car of their property for their personal use or of the family group living as well as the personal effects, of their family and for their home, without prejudice to the other benefits that correspond to them in Article 201. The expected time limit may be extended by the NATIONAL ADMINISTRATION OF ADUANAS for another period of time in which staff remain in the country to serve in the above-mentioned entities. Notwithstanding this, after the expiration of the designated time limit of CINCO (5) years, staff members who have fulfilled the re-export of the imported motor may temporarily import another motor under the same conditions as for the first vehicle.

Art. 4°- Authorize each of the foundations referred to in article 1 of this decree to the opening of a current account in foreign currency, as long as they continue to be authorized to operate in the ARGENTINA REPUBLIC, to the extent that the operations dealt with by such current accounts are in accordance with the purposes of this decree.

Art. 5°- In order to facilitate the performance of the activities that the officials of the above-mentioned foundations carry out in the Republic in accordance with their aims, authorize the Ministry of Health and Social Action - SECRETARIAT OF PERSON DEVELOPMENT - to issue a credential addressed to the corresponding public authorities: name and surname of the carrier, qualification of the functions it performs in the respective foundations and time of the credential.

Art. 6th.- In order to facilitate the continuation of their studies to MINISTERY OF CULTURAY EDUCATION by officials and members of their families, the application for recognition of the certificates of study granted abroad shall be preferred.

Art. 7°- The execution of the provisions of this decree is subject to the registration of the above-mentioned foundations as legal persons before the General INSPECTION OF JUSTICE (in the terms of Law No. 19,836) and the registration of them in the NATIONAL REGISTRATION OF PUBLIC BIEN ENTITIES operating within the scope of the MINISTERY OF HEALTH AND SOCIAL ACTION - SECRETARIAT OF PERSON DEVELOPMENT.

Art. 8°.- The above provisions shall not be constrained by other exemptions, refunds or tax advantages legally agreed upon prior to the institutions concerned, which remain in force.

Art. 9°.- Default of Decree No. 1625/86.

Art. 10.- Contact, post, give to the National Directorate of the Official Register and archvese.- MENEM.- Sunday F. Cavallo.- Antonio F. Salonia.- José L. Manzano.- Rodolgo A. Diaz.- Julio C. Aráoz.- Leon C. Arslanian.