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REGIME CRIMINAL TAX
24.769Delitos tax law. Offences relating to Social Security Resources. Crimes. Common tax. General Provisions and Criminal Administrative Procedures. Law Repealed 23.771.Sancionada: December 19, 1996. Enacted Fact: January 13, 1997.

TITLE I

tax crimes

Evasion simple

SECTION 1 - shall be punishable with imprisonment from two to six years required that by statements deceptive, fraudulent concealment or any other scheme, or deception, whether by act or omission, evadiere total or partial payment of taxes to the national treasury, provided that the evaded amount exceeds the sum of one hundred thousand dollars ($ 100,000) for each tax and each fiscal year, even though he is a Instant tax or fiscal period less than one year.

Comment:
The crime of escape is unfolded in the first two items, simple escape and aggravated escape, always with the concurrence of the amount evaded, the offense is set by the commission or omission. Condition objective criminality

words, with the objective condition of criminality its amount share of $ 100,000 for each tax, per calendar year for people of visible existence, not so for the ideal existence that must match the marketing year, being indifferent to the tax is paid monthly or instant payment.

outcome intentional crime is a crime then the result is to be required for concrete results in this regard should concur with the objective condition of punishment, the subjective factor, ie the fraud externalized through the scheme, or deception and loss of property, damage to the legally protected
.- Thus, the case in the first place discusses the objective conditions of criminality and then verify the existence of fraud in action, but the first is automatically shown rejecting the criminal claim .-

Subjects The subjects of the article in question not only taxpayers, but extends to the foreign debt obligations 11,683 law mentioned in Article 6, 7 and 8 .-

Punishment
The penalty for the crime allows the release and parole likewise in simple evasion permitted the termination of criminal proceedings for payment of the obligation under the conditions laid down in Article 16, discuss that later .-
law concurs with the 11,683 24,769 art. 46 because there is criminalized illegal fines imposed tax of 2 to 10 times the amount evaded. A part of the doctrine permits the violation is the guiding principle in criminal matters "NON BIS IN IDEM" but advocates of the law understand that the penalty is a fine accessory character .-

aggravated escape
ARTICLE 2 - The penalty is three years and six months to nine years in prison, where in the case of Article 1 is verificare any of the following cases:
a) If the amount exceeds the amount evaded one million pesos ($ 1,000,000).
b) Whether any person involved filed to hide the true identity of the obligor and the evaded amount exceeds the sum of two hundred thousand pesos ($ 200,000).
c) Where the defendant fraudulently use proper exemptions, deductions, deferrals, releases, cuts or other tax benefits and the amount evaded on this account exceeds the sum of two hundred thousand pesos ($ 200,000). Establishment of the offense

INC A
are three forms of tax evasion ranked the first (Key A) is given by the amount evaded, ie varying the objective condition of punishment, of $ 100,000 for the simple figure to $ 1,000,000 for the aggravated form, the most common criticism is given by setting an amount, as the subject to evade $ 999,999.00 will not be reached for this article and therefore would benefit eximision with imprisonment or in this case with the extinction of the criminal action. Paragraph without any great difficulty in honor of the competition as soon as the typical action of Article 1 and the increase in the amount required objective condition describes the subject's behavior as worse punishment later see .-

INC B
When referring to Inc. B of this section, we find other subject, requiring the filing of persons to conceal the true evader is said to have involved the so-called "lends name" or "figurehead" is truly a case of criminal involvement or co undoubtedly the law adds the title because intermediary could be a company or in this case an individual without legal personality, but if taxes. The best known case is the cause "SEVEL" which is in the sister country Uruguay OPALS society claiming usufruct of the benefits of automotive regime when in fact the foreign company was not truly independent .- Here the objective condition in the penalty increases relative the simple figure at $ 200,000

INC C
Figure aggravated the last paragraph just exemplifies the various tax benefits, but by no means the exhaustive list, since clearly the end leaves open the type allowing "OTHER BENEFIT "that are not considered to integrate the type, since the criminal offense is the use of them for fraudulent purposes in order to evade taxes, in case the objective condition of criminality is identical to the previous section, since the sum evaded should reach $ 200,000 .-

PENALTY The penalty is three years and six months to nine years in prison, making it impossible eximisiòn benefit from imprisonment and other measures release from custody. Unfair advantage of subsidies

Article 3 - shall be punishable with imprisonment for three years and six months to nine years, required that by misleading, fraudulent concealment or any other scheme, or deception, party uses refunds unduly , steals, returns or any other direct national benefit if the tax nature of the perceived amount exceeds the sum of one hundred thousand pesos ($ 100,000) in an annual exercise.

Unlike the previously mentioned items, the present one and no evasion penalty and therefore not paying the tax, but the transfer of assets, for the crime and not to evade but a special and aggravated form of fraud, here an exception be made to the bike that is the objective condition in the penalty is calculated by the sum of profits earned in a calendar year .-
Distinction of the article in comments figures with those of the preceding article inc C:
Here is clearly the use of a perceived benefit, the transfer of assets to which we referred above, but the inc. C Art. Figure 2 is aggravated escape, the non-payment of tax .-
Fraudulently obtaining tax benefits

ARTICLE 4 - shall be punishable with imprisonment of one to six years which means misleading, fraudulent concealment or any other scheme, or deception, whether by or omission, obtains recognition, certification or authorization for an exemption, deduction, deferment, release, reduction, refund, recovery 0 tax return to the national treasury.

is a complementary set of the above items, as the case is worth getting fraudulent tax benefits to be configured as a crime of danger, for obtaining single administrative act granting the enjoyment of a benefit by using the ruse or deception, set the type of item, without requiring the use of the tax benefit obtained . If the law had not considered this behavior would be achieved by the institute of "attempt" to another crime .-
It should be noted that crime is a mere risk whenever the legislature did not foresee the amounts for single case as the fraudulent acquisition makes it possible to benefit punishable .-

penalty,

ARTICLE 5 ° - In the case of articles 2, paragraph c), 3 and 4, in addition to the penalties provided for therein shall be imposed on the recipient's loss of profit and can obtain or use any tax benefits for a period of ten years.
not offer further comment .-
Misappropriation of taxes

ARTICLE 6 - shall be punishable with imprisonment for two to six years the withholding agent or collection of national taxes which are not deposited, in whole or in part within the Administrative ten working days after the deadline of income, the tax withheld or collected, provided that the amount not paid exceeds the sum of ten thousand dollars ($ 10,000) per month. Condition
objective criminality

The paper determines the penalty for retention admitted within the first ten working days from administrative deadline to do so if the amount exceeds the sum of $ 10,000.00 per month. The accounts for each tax amount withheld and not paid for that reason is possible that the author pursued by all amounts deducted during the month .-

Pena
The comment admits crime is not release yet may benefit from the pass offered by Article 16 of this rule .-

PART II OFFENCES RELATING TO THE SOCIAL SECURITY RESOURCES
simple Evasion

ARTICLE 7 - shall be punishable with imprisonment from two to six years required, which means misleading, malicious or withholds another ruse or deception, whether by act or omission, partial or total evadiere the national treasury to pay contributions or contributions or both, for the social security system, provided that the amount evaded exceeds the sum of twenty thousand pesos ( $ 20,000) for each period.

Comment

Regarding the comment of this article we refer to what has been said in the first article of this regime, however some exceptions may be made in this regard, it is first necessary to establish differences, first it is "of contributions or contributions or both, for the social security system "no longer any national taxation. The objective condition of criminality in the case reached the sum of $ 20,000 and to refer to the period must be understood for each maturity of the obligation, for it makes no mention of a measure of time but the payment cycle of each requirement as it is generally These periodic obligations en la practica han de ser mensuales.-

Pena.

Por ultimo cabe aclarar que el autor puede adherirse al beneficio otorgado por el art. 16 de la ley en comentario.-
Evasión agravada

ARTICULO 8° — La prisión a aplicar se elevaré de tres años y seis meses a nueve años, cuando en el caso del artículo 7° se verificare cualquiera de los siguientes supuestos:
a) Si el monto evadido superare la suma de cien mil pesos ($ 100.000), por cada período.
b) Si hubieren intervenido persona o personas interpuestas para ocultar la identidad del verdadero sujeto obligado y el monto evaded exceeds the sum of forty thousand wells ($ 40,000 .-). Comment

the figure is compounded of the preceding article, referring to the statement in art.2 but unlike this avoids referring to the fraudulent use of benefits other unknown is given by the total lack terms or periods on the amount evaded in Inc.2 but because it is a figure worse, most of the doctrine meant to be crucial factor the period indicated in the figure simple .-

Misappropriation of social security resources

ARTICLE 9 - shall be punishable with imprisonment for two (2) to six (6) years for employers who do not deposit it in whole or in part, within ten (10) administrative business days of the expiration of the income, the amount of the contributions withheld from their dependents, provided the amount not income exceeds the sum of ten thousand pesos ($ 10,000) per month. The same penalty shall
agent withholding or collection of Social Security resources deposited not in whole or in part, within ten (10) administrative business days of the expiration of the income, the amount withheld or collected, provided the amount not paid exceeds the sum of ten thousand pesos ($ 10,000) per month.
The Federal Tax Enable public, through technical means and computer records and / or the relevant applications, the ability to pay separately and independently from the other employer contributions, the contributions withheld by the employer and their dependents withholding agents or perceptions of the resources required for Social Security.

Comment

In sake of brevity we refer to the commentary of Article 6 of this policy plexus, however we will explore the considerations of the particular case, it has verified the existence of a third subject, and not necessarily indicated in art.6 but it is the employer, since this is executed by wage withholding for the income of the same social security system, otherwise the amount and timing do not deserve further comment.
(Article substituted by art. 13 of Law No. 26,063 BO 09/12/2005).

TAX CRIMES PART III COMMON

fraudulent tax Insolvency

ARTICLE 10. - Shall be punishable with imprisonment from two to six years, having been informed that the initiation of administrative or judicial proceedings aimed at the determination or collection of any tax liabilities or for contributions to national social security, or arising from the application of financial penalties or agravare provocare insolvency or self-defeating in whole or in part the fulfillment of such obligations.

Comment

Insolvency is the default state of the debtor without the need for the declaration of insolvency or bankruptcy, this is an action to decrease by fraud to creditors , for failing to comply with tax obligations or social security, crime is a result, since the author's claim must be addressed to avoid the forcible collection of the tax.
This is an intentional crime, since, as can be seen from reading the article, you must take prior knowledge of a procedure aimed to collect the tax or pension obligations, the doctrine meant to be taken "knowledge of inaction "as we read in the articles when: In the proceedings of an administrative nature, with notification of the hearing of the determination process in the enforcement process with the formal notice of exceptions or opposition and the ordinary processes of the transfer of demand .- Simulation
fraudulent payment

ARTICLE 11. - Shall be punishable with imprisonment from two to six years, by registration or proof that false or any other scheme, or deception, simulare total or partial payment of tax obligations or resources of the national social security or arising from the application of financial penalties obligations are themselves or others. Comment
fraudulent alteration of records

ARTICLE 12. - Shall be punishable with imprisonment from two to six years, which in any way evade, suprimiere, conceals, alters, amends, or mutilates the records or documentary support of the national treasury or computer, relating to tax obligations or social security resources, in order to disguise the real situation of a forced tax.
The figure is complete with the completion of any of the typical verbs, does not require that the subject committed to achieve the purpose, however it is an intentional crime, since then it has to be a dangerous crime by criminalizing the behavior itself and not the detriment of the estate tax or social security .-

TITLE IV GENERAL PROVISIONS

ARTICLE 13. - The criminal scales will increase by one third the minimum and maximum for the official or public employee who, in the exercise or the line of duty, to take part in the crimes under this Act such cases, perpetual disqualification imposed in addition to perform in public.

Comment
is a penalty, and a worsening of those stipulated in the regulations. On the other hand can not be made to clarify that the criminal code that performs the same respect, as the art.77 of this plexus policy does not distinguish between public officials and employees designating a staff member who accidentally or permanently involved in the exercise of the function published, either by election or appointment of competent authority.

ARTICLE 14. - When any of the acts described in this law has been executed on behalf, with the aid or benefit of a perfect existence, a mere association of fact or an entity that despite not having as a subject of law rules assigned to it binding condition, the prison sentence shall apply to directors, managers, trustees, members of the supervisory board, managers, agents, or authorized representatives who had participated in the offense even when the act that had served as a basis for ineffective representation. Comment

According to a legal obligation and because of the principles of criminal law vectors to be pursued only disvaliosa behavior, because although the article mentions the various figures that could represent a legal person in different situations, they are made in terms of their involvement and relationship to subjective responsibility of each one of them.

ARTICLE 15. - A person who knowingly:
a) a determination of, informs, vouch, authorizes or certificare legal acts, balances, financial statements or documentation to facilitate the commission of crimes under this Act, shall be liable, in addition to the penalties appropriate for their criminal involvement in the crime, the penalty of disqualification for twice the duration of the sentence.
b) concur with two or more persons to commit any offense defined in this Act shall be punished with a minimum of FOUR (4) years in prison.
c) part of a criminal organization or association composed of three or more people who usually is to commit any offense defined in this Act shall be punished with imprisonment of three (3) years and six (6) months to ten (10) years. If proves to be the leader or organizer, the minimum penalty is increased to five (5) years' imprisonment. (Article replaced by Art. 1 of the

Law No. 25,874 BO 22/01/2004).

Comment

INC A
These parties outside the customs relationship, however indirectly linked to their profession, thus complementing the Section 8 inc and procedural law, such as notaries, accountants or other professionals intervinientes.Por other hand it is willful misconduct because the word "knowingly" sets the subjective factor .-

INC B
Before the issuance of this article, we applied the institutes art.45 criminal involvement of CP, but the legislature prior to these crimes a special figure, it subsumes the other.

INC C is an abstract and appropriate legislative crime in our Penal Code as unlawful association (art. 210), however as in the previous case, the legislature understood it necessary to include a new category in the regime because the difference is given in the specialty as to commit crimes must be of a tax. On the other hand it is an intentional crime as it must be clear in the intention to join and remain in the organization.

ARTICLE 16. - In the cases mentioned in Articles 1 and 7 of this law, criminal proceedings shall terminate if required, accept the settlement or if the determination made by the collection agency, regulates and pays the amount thereof in unconditional, total, before tax made the request to court. This benefit shall be granted only once for each person required or ideal existence.
The resolution declaring the termination of the criminal action will be communicated to the Treasury Solicitor's Office and the National Registry of Recidivism and Criminal Statistics and Prison.
Hometown:

1 .- This provided only for simple tax evasion figures and forecasts.
2 .- It will cancel the total amount determined by the collection agency plus interests and penalties unconditionally
3 .- The request must be made before the prosecutor requested a trial lift
.- 4 .- latter can only be availed of only once benefit
No Comments:

ARTICLE 17. - The penalties imposed by this Act shall be subject to administrative sanctions prosecutors.

TITLE V ADMINISTRATIVE PROCEDURES AND CRIMINAL

ARTICLE 18. - The collection agency, make denunciation upon issuance of the determination of the tax office, or resolved in administrative proceedings challenging the determination of the debt of the social security resources, even when it finds it appealed the respective acts .
Where not applicable the administrative determination of the debt, they immediately make the appropriate complaint, once formed the administrative conviction of the alleged commission of the wrongful act.
When the criminal complaint was formulated by a third party, the judge sent the records to the appropriate collection agency in order to commence immediately to the verification and determination of the debt. The collection agency must issue the administrative act referred to the first paragraph, within ninety days administrative, renewable at the request of the agency founded.

ARTICLE 19. - Even when the amount reached by the determination of the provisional tax liability or were higher than those stipulated in Articles 1, 6, 7 and 9 °, the corresponding collection agency not to file criminal charges if the circumstances clearly arises from the fact that did not execute the criminal offense.
In this case, the decision not to make the criminal complaint to be adopted, a reasoned decision and after consulting for legal services for the officials to whom they were assigned specifically that contest. This decision-making must be reported immediately to the Treasury Solicitor's Office, to be issued thereon.

ARTICLE 20. - The formulation of the criminal complaint does not preclude the conduct of administrative and judicial proceedings aimed at the identification and implementation of the tax debt or temporary, but the administrative authority shall not impose sanctions until final sentence is handed down in criminal court.
In this case it will apply the provisions of Article 76 of Law 11,683 (to 1978 and its amendments). Once you sign
criminal, administrative authorities apply appropriate sanctions without altering the statements of fact contained in the court ruling.

ARTICLE 21. - When there is reason to assume that somewhere there is probably evidence regarding the alleged commission of any offense under this law, the collection agency may ask the competent criminal court all emergency measures authorization that was necessary for the purpose of obtaining and safeguarding of those.
These measures shall be entrusted to the collection agency, acting in such cases as an auxiliary of justice, together with the competent security agency.

22 .- For the purposes of this Act in the area of \u200b\u200bthe Autonomous City of Buenos Aires shall have jurisdiction National Criminal Justice Tax from its effective implementation, maintaining competence of the Economic Criminal Jurisdiction in cases which are pending at the time mentioned. With respect to the remaining jurisdictions country's Federal Court has jurisdiction.
(Article substituted by art. 1 of the Law No. 25,826 BO 11/12/2003).

ARTICLE 23. - The collection agency may assume, in criminal proceedings, the role of the private complainant through designated officials to assume their representation.
ARTICLE 24. - 23,771 Law Repealed.

ARTICLE 25. - Communicate to the Executive.

Flexerall During Pregnancy

Power Tax Limitations: a) Constitutional Principles of Taxation: Legality, Equality, Government, not confiscatory, Proportionality. b) Limitations of Political Order: Double Taxation.

Constitutional Supremacy

tax law institutions as well as other institutes of law in general, should be interpreted in the light of our Constitution, since fiscal policita is a component of the economic and social policita should be directed to pursue the constitutional objectives.

The Section 31 of our highest law states: "This Constitution, the laws of the nation in pursuance thereof, enacted by Congress and treaties with foreign powers are supreme law of the Nation .. ., "ie, the same constitution establishes a priority of rules to be observed at all costs to achieve the maintenance of the rule of law. Notwithstanding the above, this order of precedence also involves securing the entire legal system of constitutional principles according to Article 28 of the standard under consideration .-

(ARTICLE 28 .- The principles, guarantees and rights recognized in the preceding sections shall not be altered by laws that regulate their exercise.)

Top Legal Reserve

The Section 4 of our Constitution states: "The Federal Government provides for the expenditures of the nation with the National Treasury made product import and export rights of the the sale or lease of lands owned national postal income, other taxes equitably and proportionally levied on the population the General Congress, and the borrowing and lending operations ordered by the same Congress of national emergencies or for enterprises of national interest. "Concurring with that article 17 of the same plexus policy states that" only Congress makes the contributions the item indicated above. "

The adoption of this principle from the modern constitutional law, as ours do so, due to two possible causes:

I. - The first of these, would be given by the late S. contractualism XVII and XVIII and the republican system of government, because in this social contract operator of the state, have made sacrifices for their support and only the people through their representatives, namely the legislature, is one who retains the power to impose such a sacrifice

mind .- II .- On the other hand the English Revolution of 1640 born, among other reasons, exacerbated by taxes collected by the monarch the merchant middle class, limiting the power of the sovereign and legislation prohibiting taxation, granting this right only to parliament

.- Therefore the power to legislate in matters of taxation is reserved to the Congress of the Nation (1), verifying Article 75 patent Inc. 1 and 2 sub-examine regulatory body, for then any rule that imposes no taxes and a formal review, brings the insane statement unconstitutional.

However, there are tax rules eminently material, since Article 99 (2) of our Constitution gives the Executive the power to regulate the laws of the Nation, so that the law of the simplified regime for small taxpayers is regulated through Decree No. 806/2004 of PEN, The Law of Income Tax Issue has the regulatory decree 1344/1998, as well as we could have hundreds AFIP resolutions that legislate in relation to each these taxes, but these standards must take care not to disturb the spirit of the law, since the article in Inc. 2 comments so provides.

In the light of this reasoning Inc. 3 of the same article prohibits the administrative power to issue decrees of necessity and urgency in tax matters, such as Article 76 forbids the Congress legislative delegation in the Executive Branch (3), except administrative matters, ie that the parliament can only entrust PEN regulations necessary for the proper collection, with the law (provided in the formal sense) should determine who are invariably achieved by the tribute which life events have be taxed, the territory concerned and the quantum of charge, in this order of things, exemptions or differential benefits should be designated by an act of National Congress .-




Court (1) Art. 3Ø of dec. 976/2001 of the Executive Branch, which provides a tax on the transfer for consideration or not or importation of oil or other fuel to replace him in the future, is unconstitutional because it violates the principle of legal tax reserves established in the arts. 4th, 17, 52 and 75, inc. 2 of the Constitution, since that set an excise tax consumption must have been created by a rule of law with the nature of formal law. 976-2001 DEC Art. 3 / / Article 4 / / Article 17 / / CON Section 52 / / CON Inc. 2 CFCA Article 75 IV, CAPITAL FEDERAL, 05/06/2003 FACE: Ombudsman's Office c / National Executive PUBLICATIONS: LL 2003 F, 89-106207 / / JA 2003 III, 474

the decree is unconstitutional 360/95 General Inspectorate of Justice because, as the rate that emerges from such standard is fiscal, the principles are applicable in this matter, among them the reserve of the law, under which only corresponds to the legislature to impose taxes, levies and duties. 360-1995 DEC CFCA III, CAPITAL FEDERAL, 15/07/1997 FACE: Sacom SCA c / General Inspectorate of Justice Publications: 1998 D LL, 205-97501

(2) The benefits established by Decree 285/1999 behave exercise of the powers of nature tax, so it is incurably void for conflict with the principle of legality in art.99 inc.3 tax and CN. Ratification of Decree Law 285/1999 by 25,237 no retroactive effect under the original decree unconstitutional incurable Vote .- Drs. Belluscio and Bossert: Corresponds to the judiciary the constitutional control over the conditions under which the Executive issues decrees of necessity and urgency, as well as support for constitutional control as to the substance of the measures taken, where this is discussed in a particular case. Dr. Boggiano vote: Only in situations of serious disorder that threaten the existence, security or public order or economic that must be summoned without delay the Executive Branch can make up their own rules which the powers of Congress, provided that it is impossible to respond to exceptional circumstances. DEC 285-1999 / / WITH Article 99 Inc. 3 / / ACT 25237 / / ACT Article 20 CS 24156, CAPITAL FEDERAL, 20/09/2002 ARATULA: Zofracor SA c / National Government Publications: JA 2003 II, 27, Schvartzman and commented on by Sebastian Alejandro Toranzo / / LL 2003 C,-S 41-105311., reviewed by John Mirko / / LL 2003 C, 315-105389 .-

(3) Since only the Legislature by a formal law may impose taxes, fees and contributions, it must contain the essential norm the taxable event, among which is the determination of the base, it can be concluded that art. 59 of 25,237 law and the administrative decision of the General Headquarters of Ministers, are unconstitutional, while the annual rate set to be received by the General Inspectorate of Justice, whose character has been recognized tax. Should note that although the constitutional reform after Congress may, under certain circumstances, resort to legislative delegation, it can not understand the essence of the power of taxation, since the principle of reservation enshrined in art. NC 17 has remained intact, so it would not be admissible intelligence that puts you in conflict. LAW Article 25237 59 / / CON Section 43 CFCA III, CAPITAL FEDERAL, 13/02/2001 FACE: SAM & Sons Langenau CIFI and AG c / EN-M ° Justice and Human Rights - General Inspectorate of Justice, decision 55/00 s / Amparo 16,986 law PUBLICATIONS: 01/07/1920 ED, ADM, 21-146


Principle of Equality

The principle of equality enshrined in Article 16 of our Constitution prescribes " La Nación Argentina does not support prerogatives of blood or birth: no personal privileges nor titles of nobility. all people are equal before the law and admissible to employment without any condition other than ability. Equality is the basis of taxes and public burdens ... "

The principle of equality is inherent in the rule of law, receiving his first declaration of independence enactments of the United States of America as well as in the statement of rights culminating expression of citizens of the French Revolution. From the fiscal perspective, the principle of equality has set a real limit to the power of taxation as the judiciary, as a body to interpret our Constitution,

may invalidate the law that hurt. (1)

This principle through time has acquired different shades, to the current interpretation of it, so that in 1875 our supreme court in the file titled "Criminal c / Olivar Guillermo" provides that the tax laws should be equal in regard to those who are on an equal footing. Already in 1923 the court accepted the distinction in tax laws, provided they make no differences between races, religion, sex or color of people. Continuous and adequate court the concept of equality in decision being "I. Unanue C / Municipality of the Capital provides equality before tax must be interpreted in the burden faced by individuals made in similar circumstances.
Finally the court ruled that the principle of equality is based on ability to pay the taxpayer, ie manifestations of objective or subjective wealth must take into account the legislature as a tribute bonding conditions. Therefore not prevent the formation of categories provided as established in 1923, not calling at issues of race, sex, religion etc.
Now, if we define equality before the tax as the virtuality of the standard measure of ability to pay the taxpayer, we should not overlook the Article 4 of the supreme law, as above will analyze in this article in insert the drill question: "... imposed equitably and proportionally the population's general conference. " On this point Dr. Alfredo Orgaz former minister and chairman of our supreme court expressed "... the tax must be equal, to equal tax treatment equal capacity with respect to the same wealth" .-
conclude with this principle forget the power that Article 75 Inc. 2 "... impose direct taxes for a specified term and proportionally the same throughout the territory of the nation ... "
(1) Dino Jarach P. Tax Law Course 88

Court Vote Drs. Buján and Licht: The law establishing a 24,977-integrated tax system simplified for small taxpayers, does not violate the principle of equality-art 16, Constitution-by the mere fact that professionals, who can choose from the Simplified Scheme do not, are categorized by law as registered in the tax charge Value Added, if parallel is not shown that the method chosen by the legislature means an unreasonable or arbitrary distinction. Vote Dr. Coviello: The under exceptional road, less for the purpose of declaring the law unconstitutional 24,977, to affect the principle of equality and the ability to pay, is unfair if the defect is not manifiesto.LEY 24977 / / WITH Art. 16 / / 16986 CFCA I LAW, CAPITAL FEDERAL, 07/06/1999 FACE: Barns Quinteros, Sofia c / Federal Public Revenue Administration PUBLICATIONS: LL 1999 F, 471-99697 / / LL 1999 F, 629-99752-S., Comments from Fabiana Haydée Schafrik

instituted tax 25,053 taxed by law to natural persons or entities who own or possess automotive market at a cost exceeding 4,000 pesos, or imposed on the taxpayers' ability to pay expressed by certain manifestations of their heritage. Not notice the existence of arbitrariness or illegality in the claim to charge a person with disabilities, owner of a car purchased in terms of Act 19,279, the tax for the National Teacher Incentive Fund, as the benefits established by law 19,279 and its amendments, while involving only a donation for the purchase of vehicles and not in relation to his possession or property, may not extend to a tax nature clearly different from those given by the Commission. The tax breaks should be of the letter of the law, the undoubted intention of the legislature or the necessary implication of the rules which lay down, and out of those assumptions is for the strict interpretation of the respective clauses, which must be taking into account the overall context of the laws and the purposes for which the report, because the first rule of interpretation is to give full effect to the intention of legislador.LEY 25053 / / ACT 19279CS, CAPITAL FEDERAL ,6-11-2001CARATULA: Vallori, Mirta Graciela s / Amparo PUBLICATIONS: Failures Drs 324:3752
Homes
Vote Count: The local legislature to establish a special regime, ie a different treatment for these entities in the gross income tax did more than recognize the particular complexity involved in its activity and that is determined largely by state controls to which is subject, a complexity that would result also serious difficulties in establishing accurate time which is the taxable amount of the tax. Therefore, it is not clear how the regulation Art. 158 of Ref. local tax may violate the guarantee of equality, but if one considers that the High Court has held "that no violation of the guarantee of equality when the legislature is in a different way to consider different situations, not hostile against certain individuals or groups of persons or improper personal or group privilege and actually puts all financial institutions an equal footing, differentiating, yes, other subjects performing brokerage activity .--- Dr. Vote Count : It also notes that the alleged confiscatory not patently arises from the challenged standard, factual debate is needed deeper. And obviously declaratory action of unconstitutionality, is general and abstract, is not the right way to do this debate, which should be substantiated by other types of individual processes. TSJ, CIUDAD DE BS AS 3-2005 ,6-FACE: Specialized Banking Association, Civic Association c / GCBA s / PUBLICATIONS unconstitutional STATEMENTS Action: ED 212, 200-53325, reviewed by Erica Oronella
Silvina

Principle of Proportionality

Well, this principle is linked closely to the principle of equality because its full expression is verified in the development the theory of "taxable capacity" in honor of the brevity, we refer to the above on the principle of "equality" but it would make a clarification, Article 4 of our Constitution does not prohibit the inclusion of progressive scale, as does not require a proportionality on the number, but socio-economic assessments of the subject reached .-

Equity Principle

The principle of equity in the Constitution Argentina is incidentally in the Article 4 as a condition of use of taxing power by the Congress of the nation, no But a court in numerous cases that it is not a function of the judiciary to check the fairness of the tax on the amount or the tax base chosen by the legislature, in case the court has meant that it is not possible equity weighting in relation to resource requirements and the magnitude of the charge, but in more recent court decisions identify the principle referred to non-confiscatory (1).
(1) Dino Jarach p. 325 Finance and Tax Law


principle of generality

This principle is closely related to Article 16 of our law framework already mentioned, however this time should tested negative in his face, because it is not that everyone should pay taxes, but nobody should be excused for personal privileges, class, caste etc. The court has said "The general is an essential aspect of taxation, it is not permissible to major part of the population for the benefit of another."
As stated in analyzing the principle of legality is only the Congress to waive the charges, whenever deemed necessary and authorized by Section 75, 18 and 19 of the NC Court

paying Exemption a charge must be included expressly in the rule and must be interpreted with restrictive because it is an exception to general rules. The provision of art. 4 of the 9434-provincial law on tax exemption for the Banco de la Provincia de Buenos Aires-rate falls short of justice for it to correspond to a tax bracket does not expressly stated in the rule. 9434 Article 4 CNCI Leyba F, CAPITAL FEDERAL, 11/05/1998 FACE: Banco de la Provincia de Buenos Aires c / Brunelli, Nelson AJ PUBLICATIONS: LL 1999 B, 253-98494

tax rules - including adjudication by-fiscal benefits should not be construed more narrowly in its text but in a way supports the intent of the law is fulfilled in accordance with the principles of a fair and unobtrusive interpretation what amounts to an admission that the tax breaks may be the obvious intent of the standard and its necessary implication .- The exemptions must be of the letter of the law, the undoubted intention of the legislature or the necessary implication of the rules establish them. Out of these requirements, a strict interpretation of the grounds for exemption. Law 19640 CFCA IV, CAPITAL FEDERAL, 28/04/1998 FACE: Fabrisur, SA c / national state-DGI-s / DGI PUBLICATIONS: ED 181, 647-49100


principle of non-confiscatory

Nowhere else as in this matter reveals more clearly the constitutional protection poured in Article 17 (The property is inviolable and no inhabitant of the Nation can be deprived thereof except by virtue of a sentence based on law. The expropriation for public interest must be qualified by law and previously compensated. Only Congress levies the taxes mentioned in Article 4. No personal service is required, except by law or sentence based on law ...). As the court holds that it is permissible to deprive citizens via tax their property rights.

The court made clear that doctrine for example, the tax free transfer of goods, so that first established a 15% on the gut. Then a 20% and finally stabilized at 33% (1), the same has held under property tax, considered confiscatory because it absorbs more than 33% of the annual rent the property, provided that the landlord exploits rationally.
The court has had occasion to address the accumulation of several charges in a single taxpayer, and in the ruling "Cia Tramways Ltd. Anglo Argentina ", 1941, stating that this addition at the head of a taxpayer not to be unconstitutional, if not impose taxes on the same subject.
To conclude this principle, it is the following reflection, the court is not invalid consumption taxes or income that greatly exceed the rate imposed arbitrarily by the Supreme Court, example is the excise tax on cigarettes to reach 200% at times.

(1) Dino Jarach Public Finance and Tax Law Pag 329/330
Court

taxes, fees and contributions are forced and compulsory taxes, and their establishment must meet the constitutional precautions legality, equality and not confiscatory. In order to the principle of non-confiscatory, is unconstitutional because of injury to property law the charge absorbs more than thirty-three percent of the tax base. Objective parameters that establish fiscal and tariff for the years 1987/1994 in the Municipality of Buenos Aires that give scores according to zones, edilicias amenities, services, etc., Are not unreasonable based on the determination of the value of tax. CNCI K, CAPITAL FEDERAL, 17/05/1999 FACE: Corti, Aristides H. and other c / City of Buenos Aires PUBLICATIONS: LL 1999 F, 368-99645

Double taxation - Tax Power in Space-

an organized state in the form of federal government, empowered individuals coexist tax, in that sense it is possible to verify a phenomenon called superposition of double taxation levies or

The Swiss Federal Court doctrine defines this phenomenon as the taxability of a subject or object of similar concepts at the same time by different entities with taxing power

.- Following of competition between the Nation and the Provinces in indirect taxation and allocation of national convention to establish direct taxes for a given time, there arises the possibility of overlapping taxation or double taxation .-
Homes
however, understands that this is a natural phenomenon, saying in a State that adopts the federal system government, which at their various levels are to place liens and even overlap of double taxation, not to be unconstitutional as each estate with the power of taxation does not violate the constitutional principles governing the matter.

Similarly the court in the Province of Buenos Aires has said "The overlap of taxes does not imply, by itself a constitutional violation, which would exist if one of the charges was outside the bounds of fiscal authority authority that established it. " FACE: Equestrian Company Argentina SA c / Municipalidad de La Plata s / PUBLICATIONS constitutional claim: AyS 1988-III, 354; as well has also been issued in the White House failure SCA c / Municipalidad de General Pueyrredón s / constitutional claim to support "The assumption of superposition of charges against constitutional norms occurs when one is outside the authority of the authority was established. " PUBLICATIONS: AyS 1989-I, 730.

Double taxation National

The phenomenon described so far, it is called double taxation, National, because as explained above in the federal governments are conflicts of double and multiple taxation from central government and provincial governments or either alone among the latter.

The Double taxation is bad from the point of view of the active subject of the relationship of taxation, by requiring multiple administrations, expensive to raise and a promotion of the bureaucracy. From the perspective of the taxpayer dangerously increases the tax burden and has to return the exercise viable productive activities.

Thus, the combination of taxing powers between the Nation and the province generates the coexistence of very similar indirect taxes, leading to inevitable conflicts of overlapping taxes, several modifications to the local regimes with the National system tried in vain to avoid these conflicts, until the enactment of the 20,221 law "Imp-sharing system between the national and Pcias. Interim Financial Agreement for Distribution of Federal Resources to Provinces "of 1986. In 1994 constitutional reform established in Article 75 Paragraph 2, the sharing of national taxes and imposed the national Congress passed a law convention, LAW 23,548 of federal Partnership Tax Appeals and its modifications and amendments of the Law LAW 25,570 . "National Agreement - Provinces on the financial relationship and foundation of a regime of Federal Tax Sharing Agreement between the national state, the provinces and the autonomous city of Buenos Aires, Feb. 27 2002 ".-

Partnership regime establishes a regime of distribution of fiscal resources between the nation and the provinces to distribute funds shall consist of the proceeds from the collection of all existing or future national taxes, with exceptions as import and export rights provided for in article 4 of our Constitution, Those whose distribution between the government and the provinces, it is intended or expected in other systems or special arrangements for partnership; The national taxes and hypothecation to purposes or destinations among others.

multilateral double taxation agreement (Provincial Tax on gross income)

As noted in explaining the phenomenon under consideration is possible overlap between states tax the same level of autonomy under the Federal system, so that activity that takes place in multiple jurisdictions would lead to the recovery of multiple and similar taxes, in the case of gross revenues not only occur between provinces but also within the same province as the municipalities down real charges profitable activities. -

In order to avoid this unwanted phenomenon, originally an agreement was signed between the Municipality of the City of Buenos Aires (at the time) and the Province of Buenos Aires, later serving as background for the achievement of the agreement which continues in force since 1977 with the purpose of limiting the taxing power of the parties involved for If assets were carried on more than one jurisdiction .-

In short, all gross receipts from activities achieved a unique and inseparable process are attributed to more than one jurisdiction, such that the subject reached markets its products in various jurisdictions and manufactured in another, another example might be that the taxpayer maintain the place of business in one jurisdiction and is marketed or manufactured in one or several jurisdictions .-

The solution reached by the convention is as follows: Section 2

"....... convention activities under this Agreement, shall be distributed to all jurisdictions as follows:
a) fifty percent (50%) in proportion to the costs actually incurred in each jurisdiction; b) fifty percent (50%) remaining in proportion to the gross receipts from each jurisdiction in the case of operations carried out by through branches, agencies or other similar permanent establishments, brokers, commission agents, reps or agents, etc., with or without a relationship of dependency. For the purposes of this subsection, the proceeds from the transactions referred to in the last paragraph of Article 1, shall be attributed to the jurisdiction for the domicile of the purchaser of the goods, works or services. "

words, the article in question makes the mechanics of distribution, of course, the agreement provides for exceptions and special arrangements, but the transcript paragraph allows us to observe the technique adopted by different jurisdictions to avoid the phenomenon of double taxation

.- Double taxation International

As indicated above different autonomous states within a country generates conflicts of overlapping taxes, But though they were sovereign states, since they are taxed by two or more countries simultaneously, as there are different criteria for assigning taxing powers as the personality of laws, address the subject reached, nationality, place of business or in this case the source of taxable income .-

The prevailing criterion in the laws of capital-exporting countries is that of Private the subject, nationality, principal place of business, ie these laws seek to tax the subject inside and outside its territory, however countries capital importers chose the criterion of source, interpret because income is taxed where it originated .-

This disparity of criteria imposed the same subject, in the same period, under similar concepts for two different entities with taxing power . To avoid this phenomenon down again different solutions:
a) To the general principles that reach out to international uniformity
b) Subscription of bilateral or multilateral agreements with foreign powers, the most common clause in such agreements is the possibility of use the tax credit, meaning that both laws affect the total income, however be allowed to deduct to subject the percentage is entered in the foreign country. However, the most desirable model is the legislative harmonization, as is done in the European Community in force today
over twenty-five treaties with foreign powers to avoid double taxation .-

Antique Barbed Wire Prices

Y PROGRAM RECOMMENDED BIBLIOGRAPHY

Program Content

I. - ECONOMIC, MONETARY AND FISCAL:

Economic Policy Concept. Monetary and fiscal policy. The composition of production and the combination economic measures. Economic Development Theory and Policy to apply. Trade Policy. International Trade Theory. International Institutions. Financial Organizations: International Monetary Fund, World Bank. International Investment Policy. Commercial organizations: World Trade Organization, ALADI, and others. Economic integration of countries. Stages of integration. Effects of integration. Main integration processes: Mercosur, Nafta, European Union, Asia - Pacific.

II. - Competition policy in Argentina.

Considerations on Policies for Competitiveness in Argentina. Promotion policies in general. Policies for SMEs in particular. Policies for Competitiveness and Productive Restructuring. Description of the major instruments to promote national and provincial. Impact of Effective promotional tools for companies of Argentina on MERCOSUR.

III .- TAX REVENUE:

Concept. Different kinds of taxes: the tax rate, the special tax, called quasi-fiscal resources, royalties from the public and forced loans. The tax: concept. Rate: concept. Free rate for the service. Economic function of the rate. Unlike the tax and with the price. Special Contributions. Contributions for improvements. Main problems of the contributions of improvements. Contribution of toll. Guiding principles of the Seventh National Conference of Lawyers. Legal nature.

IV .- THE BUDGET:

Budget. Functions of the Budget. General principles of the budget plan. The balanced budget. Program Budget and Zero Base. Macroeconomic Effects of the State Budget. Public Spending. Concept. Effects of public expenditure. Cost classification and method of financing. The multiplier.

V. - GENERAL THEORY OF TAX:

Definition of tax. Classification of taxes: a) Direct and indirect taxes, b) real and personal taxes, c) general and special taxes, d) periodic taxes and taxes once. Characters of the tax system. The flat tax. The tax system. Tax Burden, tax revenue and national income. Taxes fixed, gradual, proportionate, progressive and regressive techniques progression.

VI .- TAX LIMITS TO POWER:

I) Limitation on Tax Power: a) Constitutional Principles of Taxation: Legality, Equality, Government, not confiscatory, Proportionality. b) Limitations of Political Order: Double Taxation. II) Power Tax. Scope Tax Branch. III) Economic Effects of Taxes: News, Impact or percussion, Blink, Impact. Amortization dissemination. Cap.

VII .- THE TAXABLE:

The taxable event: Concept, spatial, temporal aspect, Taxable Income, subjective aspect. Formal duties. VIII .-

TAX LITIGATION:

Tax Procedure: The general principle for the interpretation of tax laws. Economic Reality. Official Address. Responsible for its own debt. Others responsible for debt, the final user. Affidavit. Liability assessment: procedure, assumptions. Compensation. Formal offenses. Fraud. Prescription. Interruption of prescription. Appeal for Reconsideration. Rably Appeals Appeal Judgement TFN tax enforcement. Methods of service. Spontaneous reporting regime. Fiscal lock. National Tax Tribunal. Competition. Actions and Appeals: Appeal, Repeat, Amparo, Review and Appeal limited.

IX .- CRIMINAL TAX LAW: Criminal Law Tax

. Tax Crimes. Offences relating to Social Security Resources. Common Tax Offenses. General Provisions. Administrative and Criminal Procedure.

X. - TAXES IN PARTICULAR:

Tax Profits. Object. Income concept. Principle of supply and world income. Debtor. Tax Base. Forms of Attribution of gains (accrual concept and perceived). Deductions and eligible costs. Categories. Exemptions. Fiscal period. Aliquots. Withholding system and latch. II) Personal Property Tax. Object. Subjects. Exemptions. Free allowance. Fiscal period. Aliquots. III) value added tax. Object. From the sale, lease and services taxed. Subjects. Registered responsible, non-registered, the final consumer. Birth of the taxable event. Exemptions. Tax Base. Tax Credit. Debit Tax. Settlement period. IV) Simplified system for small taxpayers. Definition of small taxpayers. Taxes included. Categories. Date and form of payment. Waiver. V) Gross Income Tax. Taxable Event. Determination of tax. Tax Base. Fiscal period of settlement and payment. Multilateral Convention.

XI .- TAXES COVERED BY THE CUSTOMS LEGISLATION:

I) Taxes: Import duties. Antidumping duties. Countervailing Duties. Export duties. Taxes with special affection. Rate statistics. Check rates. Special Services rate. Storage rate. II) Common Provisions: Debtors and other officials of the obligation Tax. Termination of the tax obligation. Recovery of undue payments in respect of Taxes. CUSTOMS PROCEDURES

XII.

Common Provisions. Jurisdiction and competence. Special provisions. Challenge procedure. Repeat procedure. Procedure for violations. Procedure for the crimes. Enforcement proceedings. Incidents. Nullity proceedings. RESOURCES. Appeal of revocation. Appeal and contentious lawsuit. Proceedings before the National Tax Tribunal. Procedure on the contentious lawsuit. Proceedings before the Federal Court.

XIII. CUSTOMS CRIMINAL PROVISIONS.

CRIMES CUSTOMS Contraband. Smuggling attempt. Concealment of contraband. Common provisions. Punishment. Responsibility. Termination of proceedings and penalties. CUSTOMS VIOLATIONS. Responsibility. Competition. Punishment. Recidivism. Termination of proceedings and penalties. SPECIAL PROVISIONS. Child smuggling. Inaccurate statements and other unjustified differences. Any breach of the obligations imposed as a condition of a profit. Transgressions destination schemes precedent. Unjustified possession of goods of foreign origin with commercial or industrial purposes

3 - BIBLIOGRAPHY

· Customs Code of the Republic of Argentina.
· Finance Public and Tax Law. Dino Jarach. Third Edition. Editorial Abeledo Perrot. • Right
Financial. Carlos M. Giuliani Fonrouge. Sixth Edition. Editorial Depalma.
· Measures Tax. Carlos M. Giuliani Fonrouge and Camila Susana Navarrine. Sixth Edition. Editorial Depalma.
· Manual of Public Finance. Mordeglia, Albacete, Damarco, Fernandez de la Puente, Galli, Navarro and Torres. Second Edition. Editorial AZ
· Equipment for the study of economics Argentina. RJ Ferrucci Editorial Macchi.
· Concepts and Interpretation of National Accounts. Monteverde EH 1996. Editorial Macchi. Financial Regulatory
· Marco Argentino. BCRA.
· Economics International. Chacholiades M. Second Edition. Editorial. McGraw Hill.
• The harmonization of policies in the Mercosur. 1991 BID
• Articles of specialized publications on economics, finance and international trade.
· Legislation updated tax.