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... y "derechos de importación y exportación" (arts.4 y 67, inc. 1 -hoy 75, inc.1-), fueran de competencia exclusiva del Estado Nacional; en cambio los indirectos internos se consideran de competencia concurrente del Estado Federal y de las Provincias, habiéndolo definido así la Corte Suprema en el caso "Mataldi S.A. C/Provincia de Bs.As." en 1927 (Bidart Campos, 1979). ...
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