Municipal tax withholdings Córdoba

August 5, 2012

LA INTOLERABLE OPRESIÓN FISCAL MUNICIPAL. An important ruling has recently been issued against the intolerable oppression of the municipal taxation of the Province of Córdoba. The Court of Appeals of Córdoba, to achieve the cessation of the withholdings of the tax called "Contribution that affects the Commercial, Industrial and Services Activity" (art. 231 of the Municipal Tax Code) suffered by many companies that do not have a local or establishment located within the Municipality of Córdoba. Although in 2009 the Supreme Court...

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Brazilian and Argentine interns

January 3, 2012

Brazilian and Argentine interns, an internship regime has just been sanctioned in Argentina that will benefit young professionals from Brazil and Argentina and will make it easier for companies from both countries if they intend to favor their first-contract employees with work experience in its foreign subsidiary. The recent law 26,719 approved the "Agreement between the Government of the Argentine Republic and the Government of the Federative Republic of Brazil regarding the Exchange of Interns", which was signed in our country...

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Tax criminal regime

December 30, 2011

The National Congress has just sanctioned Law 26,735 by which the Penal Tax Regime was modified (Law 24,769). The relevant aspects of the reform of the criminal tax regime lie in a) increasing the minimum amounts from which the criminal regime is applied; b) the regime is applied not only in relation to national taxes but also to the evasion of provincial taxes and those of the Autonomous City of Buenos Aires; c) the possibility of making the payment –one...

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Escrow in Santa Fe

July 28, 2009

Escrow in Santa Fe levies the Stamp Tax on transfers between trustor and trustee. By means of Resolution 29/2009 of the Provincial Tax Administration of the province of Santa Fe (published in the provincial BO on 7.22.09), the Provincial Treasury changed its interpretation on the fiscal effects of the transfer of fiduciary property between the settlor and the fiduciary. Until the sanction of this Resolution, the fiscal authority of this province interpreted “…that the transfer of the fiduciary property from the...

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Uncollectible credits

January 27, 2009

The Treasury cannot create conditions not provided for in the law and thus prevent its deductibility. Uncollectibility is a constant phenomenon that is protected by the obligation to contribute so that this situation does not affect the company with greater damage than it already causes. The Supreme Court of Justice of the Nation (CSJN) has dealt with the issue recently. This is the precedent “DGI (in BBVA records, TFN 19.323-I)” dated 12.2.08 regarding the deductibility of uncollectible credits in Income Tax....

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On the unconstitutionality of customs withholdings

October 1, 2008

DECLARATION OF UNCONSTITUTIONALITY OF RESOLUTION 125/2008 OF THE MINISTRY OF ECONOMY AND PRODUCTION. CUSTOMS RETENTIONS. RETURN OF THE SUMS OF MONEY PAID BY THE AGRICULTURAL PRODUCER. The National Chamber of Appeals in Federal Administrative Litigation, Chamber II, in the precedent "Gallo Llorente, Santiago Emilio and another c/ National State" declared the res. 125/2008 of the Ministry of Economy and Production and its amendments. On the contrary, it did not admit the unconstitutionality of art. 755 of the Customs Code. In the...

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