Course Program Career:
Advocacy Course: Year 5
Subject: Finance
and Financial Law Professor: Dr. Sebastian Espeche
Academic Year: 2007
FISCAL Unit I: Concept. Etymology. Schools. Relationship with other disciplines.
1 .- The budget: general knowledge. Principles of budgetary law. Balance the budget. Dynamic
budget: preparation, approval and enactment. Budget execution. 2 .-
Financial Activity Status: Concept. Content. Theories.
Public Expenditure: Concept
. Distribution. Purposes. Public spending limits.
comparison of public expenditure to private. Rating
expenses.
growth of public expenditure. Causes and theories. 3 .-
State Resources:
general notion.
Classification. Heritage Resources. Free Resources. Tax Resources.
monetary resources.
Public credit. General notion. Historical evolution. Public debt rating. The
loan.
Public Finance deals with the principles of the distribution of public expenditure and indicates the conditions for its application
.
In this sense, we will study the budget, which consists of the costs and resources
which has the state to deploy its financial activity. The unit in question
is the cornerstone of understanding of the units to be developed below. Unit II
TAXES: Concept. Legal characterization. Legal classification.
1 .- Taxes: Concept. Legal nature. Classification. Relevant case law regarding the legal status of the translation
tax. Economic effects of taxes.
2 .- Rates: Concept. Essential characteristics. Differences with other taxes and the price
public. Classification. Graduation. 3 .-
Special Contributions. Concept. The contribution of improvements: Notion. Elements. 4 .-
toll. Notion. Legal nature. Constitutional in Argentina. Legislation. 5 .- Contributions
Parafiscal: Notion. Theories about its legal status.
The tax is a mandatory provision, usually in cash, as required by the State under its power to rule
. 8
As can be seen, the genre is the tribute, but there are species of taxation, tax, rates and special levies
.
The concept of taxes is closely related to the power of taxation which has the
National Government, Provincial and Municipal, in order to receive as capital taxes, fees or special contributions
. Unit III
FINANCE LAW: Introduction. Concept. Autonomy: different positions. Content.
TAX LAW: Introduction. Concept. Character. Autonomy: different positions.
relations with other branches of law. Relations with Public Finance. Division. Coding.
1 .- Sources of Tax Law: The Constitution. Law. The decree-law. Regulation. The
international treaties. Other sources.
2 .- Effectiveness of tax law:
a. - effective in space.
b. - force over time: beginning and end of their term. Ultra-retroactivity.
3 .- Interpretation of tax law: Notion. Modalities. General methods. Specific method:
The economic reality.
4 .- Integration of tax law: Analogy.
The Finance Law is the set of legal rules governing the financial activity of
State in its various aspects: its practitioners bodies, media and content that is externalized relationships
incurred.
This unit is important, the study of the Sources of Taxation, starting from
a vertical design, ie, those rules are for other than a hierarchy
and must conform to these are not to be invalidated.
On the other hand, if it is important to know the sources of tax law
least it's not the way that scholars and courts have interpreted them.
Finally, attention must be paid to the effect that they have the tax rules in time, because knowing
it be known since the time the obligor must satisfy the state tax
.
Unit IV TAX CONSTITUTIONAL LAW. Introduction. Concept. Content.
1 .- The power of taxation: Concept. Characterization.
2 .- Distribution of tax powers in Argentina:
2.1 .- Distribution between the National Government and the Provinces: A) Federal System of Government
and Taxing Powers. B) Provisions of the Constitution National matter.
2.2 .- Problems encountered. Legislative solutions: sharing system.
Multilateral Convention.
2.3 .- The taxing power of municipalities.
3 .- Limits on the power to tax: a.
- Legality.
b. - Ability to pay. C.
- Generalitat. D.
- Equality. Proportionality. Equity. E.
- not confiscatory. Reasonableness. F.
- Other derivatives of the statute limits the taxpayer's guarantee: Judicial review.
Legal certainty. Freedom of movement planning.
Tax Constitutional law is the branch of the Tax Law that studies
tax authority of the States National Provincial and Municipal and limits they have on
to them not to trample constitutional rights and guarantees.
In our federal organization, the Constitution expressly provides
taxation power of the National and Provincial, being the derivatives Municipalities
Provincial Constitutions.
As for the limits on the taxing power, is of vital importance to the principle of legality
tax, though we are not neglecting the rest.
Legislation:
- Constitution.
It can be found at the following websites:
- www.afip.gov.ar
- www.mecon.gov.ar
Supplementary Bibliography:
- Luqui Juan Carlos. TAX CONSTITUTIONAL LAW. Editorial Depalma.
- SPISSO Rodolfo. TAX CONSTITUTIONAL LAW. Editorial Depalma.
Unit V MATERIAL TAX LAW. Introduction. Concept and content. The legal relationship -
tax on the doctrine: "Theories static and dynamic."
1 .- TAX LIABILITY: Concept. Characters. Tax authority and tax liability.
Source. Agreement between taxpayers. Elements of the tax liability:
1.1 .- Subjects:
a. - Subject Assets (creditor);
b. - Taxpayers: Legal capacity - tax. Categories:
a. - Taxpayers.
b. - joint. Withholding agents and perception. C.
- Substitutes. Features common to joint liability and replacement. Solidarity
tax. Redress. Address
tax.
1.2 .- The purpose of the provision. Nature.
1.3 .- Cause. 2 .- TAXABLE
: concept. Features: Material, personal, temporal and spatial.
3 .- The birth of the tax liability. The budget in fact. Effects of their occurrence.
conditional obligations. Obligations in connection with illegal or immoral. 4 .-
exemptions and tax benefits.
quantifier 5 .- The element of the tax liability. 6 .-
Privileges. 7 .- Extinction
of Tax Liability:
Payment: Concept. Effects. Advance tax: Nature and characters. Payment.
amounts withheld and collected.
Compensation.
Novation.
Confusion. Prescription
.
8 .- Effect of non-compliance with the tax liability: The default. Interest or penalties. Indexing. 23,928
Convertibility Law.
Part of the writers consider that the legal relationship established between the State and private
is the tax liability, or a variety of unique content, another sector,
however, argues that that term should be reserved for the obligation meet the performance
established by law, and that both they and the other requirements of a legal,
integrate a broader concept of legal relationship - tax, so it would become the genus and species
it.
In this unit, we study the logical structure of the tax law, taxable event, the birth
of tax liability, the effects that this entails and the extinction of the same.
Legislation:
- Law 11,683, according to the new text ordered by Decree 821/98 (BO 20/07/1998) and last
modifications.
It can be found at the following websites:
- www.afip.gov.ar
-
www.mecon.gov.ar Unit VI FORMAL TAX LAW. Introduction. Concept and content.
1 .- Formal Duties of taxpayers. Enumeration.
2 .- The audit and investigatory powers of the taxing authority.
3 .- The tax assessment. Forms: For the taxpayer, mixed and trade. Value of the determination.
Theory and conclusions. The alleged discretion of the determination.
4 .- The determination of the law profession in 11,683. Stage instructor. Procedure: View the specific.
Test. Limitation. Compliance of the taxpayer. Specific resolution.
requirements and effects. Character judicial or administrative determination. 5 .-
Resources in Law 11,683. 5.1 .-
Reconsideration. 5.2 .-
appeal to the Court Prosecutor's Office. 6 .- Appeal
provided for in art. 74 of Regulatory Decree Law 11,683.
means Formal or Administrative Tax Law, the set of rules and principles governing the activity
public administration with regard to taxes, establishing legal
relations are not obligations of giving, but do not do or endure.
Organizations that are responsible for collecting taxes from the national state, provincial or municipal-
, as the active subjects in the legal relationship-tax should be assigned the functions
auditing and collection of taxes that make up
substantive tax law.
Among the administrative functions, is that of automatically determining the true taxable
material belongs to the taxpayers pay these in turn
exercise their right of defense, through appropriate administrative remedies.
11
Legislation:
- Law 11,683, under the new revised text by Decree 821/98 (BO 07/20/1998) and last
modifications.
- Administrative Procedure Act No. 19,549 and its Regulatory Decree No. 1.759/72.
It can be found at the following websites:
- www.afip.gov.ar
- www.mecon.gov.ar
Supplementary Bibliography:
- FONROUGE Carlos M. GIULIANI - Navarrine Susana. TAX METHOD.
Editorial Depalma.
- SIERO HORACIO DIAZ - VELJANOVICH DIEGO RODOLFO. TAX METHOD.
LAW NO. 11683. Ediciones Macchi.
Unit VII TAX LITIGATION. Introduction: The Notion and scientific location.
conflicts of interest. Tax process: General characteristics. Initiation.
1 .- The dispute - tax. Notion. 2 .-
Tax Court of the Nation: A) Integration. B) Powers. C) Action: Application for repetition.
D) Appeal of Appellate Procedure. Remedies. Transfer to the appeal. Exceptions.
Test. Allegations. Judgement. E) petition for clarification. F) Protection of undue delay
administration.
3 .- Actions and Judicial Review:
4 .- Actions: a) rejecting Claims for reconsideration. b) Request for repetition
taxes. c) Implementation fiscal. 5 .-
Resources: a) review and limited appeal. b) Delay of Fiscal Court Justice. c) In
complaint. d) Appeal to the Supreme Court's Office. 6 .-
-Tax Criminal Procedure. Value between administrative and criminal tax
process. Initiation of criminal proceedings. Jurisdiction of the court. Exemption
in prison. Termination of criminal proceedings and penalties. Proceedings for breach of the duties
formal and substantial. 7 .- Top
"estoppel." Theory of its legal nature. Pact of San José de Costa Rica
. 8 .- Tax
Repeat: Notion. Background. Characters. Causes.
impoverishment as a condition to repeat. Active subject. Protest. Litigation claims. Law
Shares 11,683.
With the recognition of the right of citizens to sue the state, and therefore
ability to control the actions of public administration by promoting actions
before the bodies exercising the judicial function, born on administrative litigation,
which has many facets that are still evolving as of the date
incorporating new forms of control of state action that was, as noted previously,
unthinkable a short time ago.
In this chapter, then studied, the judicial remedies before independent courts and impartial
available to the taxpayer to defend their rights.
Legislation:
- Law 11,683, as ordered by the new text Decree 821/98 (BO 20/07/1998) and last
modifications.
- Administrative Procedure Act No. 19,549 and its Regulatory Decree No. 1.759/72.
- Code of Civil and Commercial Procedure.
- Law No. 48. 12
It can be found at the following websites:
- www.afip.gov.ar
- www.mecon.gov.ar
Supplementary Bibliography:
- FONROUGE Carlos M. GIULIANI - Navarrine Susana. TAX METHOD.
Editorial Depalma.
- SIERO HORACIO DIAZ - VELJANOVICH DIEGO RODOLFO. TAX METHOD.
LAW NO. 11683. Ediciones Macchi.
Unit VIII CRIMINAL LAW TAX. Introduction: Concept. Scientific location.
application of general principles of the Criminal Code. Nature of tax violation. Classification.
tax evasion from the doctrinal point of view. Evasion, avoidance and economy of choice. 1 .- Crimes
Tax and Social Security Resources. Law No. 24,769:
1.1 .- General Principles: Scope. Legally protected.
Liability of members of private legal persons. Aggravated
for public officials and professionals.
the conspiracy.
The principle "non bis in idem."
1.2.- Delitos Tributarios.
1.3.- Delitos contra los Recursos de la Seguridad Social.
2.- Infracciones tributarias en la Ley 11.683.
2.1.- Principios generales: Bien jurídicamente protegido. Sujetos imputables e inimputables.
Responsabilidad por acto de terceros. Eximición y reducción de sanciones. Extinción
de acciones y sanciones.
2.2.- Infracciones formales:
a.- Infracciones sancionadas con multa: Figura genérica. Omisión de presentar declaración
jurada o de proporcionar datos.
b.- Infracciones sancionadas con clausura y otras sanciones: causales, procedimiento.
Quebrantamiento de clausura.
2.3.- Infracciones materiales: Omisión. Defraudación.
Criminal Tax Law aims at the definition of illegal taxation,
determining its effects, the relationships it generates and the regulation of its sanctions, as well as derivatives thereof
effects.
On the one hand we have the tax offenses, which are essentially the various figures provided today by the law
24,769.
On the other hand, we find tax offenses, which are the remains have been
in the national tax system governed by law 11,683 (to 1998).
Legislation:
- Law 11,683, according to the new text ordered by Decree 821/98 (BO 20/07/1998) and last
modifications.
- Law 24,769.
It can be found at the following websites:
- www.afip.gov.ar
-
www.mecon.gov.ar Supplementary Bibliography:
- Alberto Ricardo Dalla Via. GUTMAN Mark Gabriel. CRIMINAL TAX REGIME. Editorial
Nemesis - Hector B. VILLEGAS CRIMINAL TAX REGIME ARGENTINO. Editorial Depalma. 14
Unit IX INTERNATIONAL TAX LAW. Introduction. Concept. Content. Sources.
1 .- Main issues arising: 1.1 .-
international double taxation: concept. Configuration requirements.
A. - Direct Taxes: Causes. Possible solutions. Double taxation treaties.
B-Excise. Principles apply: Country of origin. Destination country.
equal treatment. Treaties: Its relation to foreign trade. 1.2 .-
corporations. Problems that arise. Possible solution.
theory of the body. Argentina law and jurisprudence on the subject. Tax Law
1.3 .- Economic Integration: Issues Raised.
alternatives to address them. Common Market. European Union.
1.4 .- Rights of the contributors to international standards: sources.
Pact San José, Costa Rica: operation of the Covenant. Applicability to legal persons. Rules of law
subsequent domestic ratification of the Covenant. Control of compliance.
Nature of the Courts. Rights protected by the Covenant that are linked
with tax matters.
It is a discipline that captures the customs relationship as it involves subjects
or taxable items subject to the sovereign will of converging more than one State.
In that sense, is therefore, a legal task that, even if the implementation of regulatory plexus
dump in international instruments emanating from the exercise of that will,
as the possibility of loss of life, is governed according to the precepts of international law inherent
.
Added to this is that the domestic tax law of countries
often contain restrictive rules of the sphere of application of national tax law in space, or unilaterally, provided
establishing tax treatments of consequences at the international level and also
other provisions conferring jurisdiction in taxation, a foreign state.
Unit X-TAX
ARGENTINE LEGAL SYSTEM. Introduction: Notions on Taxation System. 1 .-
regime and tax system.
2 .- Tax system and historical development.
3 .- Problems and principles of a tax system.
4 .- Pressure tax. Imposing limits.
Unit XI INCOME TAX. The Income Tax. Introduction: The distinction between capital and income
: Various theories. Advantages and disadvantages. Forms. National backgrounds. 1 .-
regulations. Features of the tax. Taxable. Attribution of profits. Treatment
domestic subsidiaries of foreign companies. Taxpayers
. Categories. Deductions. Fiscal period. Aliquots. Exemptions and benefits. Determination and payment
. Withholding tax.
This unit will be analyzed in its general provisions, for which you should read the literature
basic tax law.
Legislation:
- Law of Income Tax.
It can be found at the following websites:
- www.afip.gov.ar
- www.mecon.gov.ar
Supplementary Bibliography:
- FONROUGE Carlos M. GIULIANI - Navarrine Susana. THE INCOME TAX.
Editorial Depalma.
- RAIMONDI A. Carlos - ATCHABAHIAN Adolfo. THE INCOME TAX. Accounting
Modern editions.
Unit XII GENERAL CONSUMPTION TAX. Value added tax. Introduction. Sales tax
: Forms of taxation. National backgrounds. 1 .-
regulations. Characteristics. Done tax. Refining
made taxable. Taxpayers. Tax base. Exemptions. Price taxable imports
final. Liquidation procedure: Debit tax. Tax credit. 2 .- Period
taxation and tax rates. Responsible. Registration: effects and generates
obligations. Special scheme for exporters.
This unit will be analyzed in its general provisions, for which you should read the literature
basic tax law.
Legislation:
- Law of Value Added Tax.
It can be found at the following websites:
- www.afip.gov.ar
- www.mecon.gov.ar
Bibliography Complementary:
- TEN Humberto. VALUE ADDED TAX. Errepar.
- Ruben A. Marchevsky VAT. COMPREHENSIVE ANALYSIS. Ediciones Macchi.
Unit XIII specific consumption taxes. Internal Revenue Service. Introduction. Background.
Notion. National backgrounds. Constitutional issues. 1 .- Current regulatory
: Taxable. Taxpayers. Tax base. Aliquots. Privileges. Determination and payment
. Exemptions.
This unit will be analyzed in its general provisions, for which you should read the literature
basic tax law.
Legislation:
- Internal Revenue Act. It can
found in the following websites:
- www.afip.gov.ar
-
www.mecon.gov.ar Unit XIV estate tax.
1 .- Tax on personal property.
1.2 .- Introduction. Forms of taxation. Taxation heritage in Argentina. Background. 1.3 .- Current regulatory
: Features. Taxable. Taxpayers. Exemptions.
tax base. Aliquot.
2 .- Tax on minimum presumed income: Features. Taxable Event. Taxpayers. Taxable
. Aliquot. Exemptions.
This unit will be analyzed in its general provisions, for which you should read the literature
basic tax law.
Legislation:
- Law of Personal Property Tax.
- Tax Law on minimum presumed income.
It can be found at the following websites:
- www.afip.gov.ar
-
www.mecon.gov.ar Unit XV PROVINCIAL TAXES. 1 .-
estate tax.
1.1 .- Introduction. Evolution and rationale. Forms of taxation. 1.2 .-
regulations. Characteristics. Taxable: basic and additional tax. Subjects
liabilities. Tax base. Aliquot. Determination and payment. Exemptions. 2 .-
tax on gross income.
2.1 .- Introduction. Evolution and rationale. 2.2 .-
regulations. Characteristics. Taxable: Taxpayers. Tax base. Aliquot
. Determination. Payment. Exemptions. Multilateral Convention. 3 .-
tax stamps.
3.1 .- Introduction. Concept and evolution. 3.2 .-
regulations. Characteristics. Taxable: Instrumentation: requirements,
peculiar cases. Taxpayers. Tax base. Aliquot. Payment. Exemptions.
This unit will be analyzed in its general provisions, for which you should read the literature and read basic
taxes from the Tax Code where the student is enrolled.
