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Jurisprudence

Province of Misiones: questioning of the payment on account regime in the gross income tax.

Recently, the Supreme Court had the opportunity to rule in a case related to the much questioned regime of payment on account of the gross income tax, which the Province of Misiones established some years ago, preventing the entry of goods coming from a foreign jurisdiction, without prior proof of payment of the referred advance payment.

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Profit-making purpose or onerous activity? The unconstitutionality of the gross income tax for a civil association

The taxpayer challenged a tax adjustment claimed by the Province of Buenos Aires, considering that, in the specific case, the gross income tax claimed was unconstitutional.

In this regard, the local Treasury demanded differences from the Banking Association for the hotel and pharmacy activities, which were provided for in its bylaws and which were carried out to improve the working and living conditions of the affiliated workers.

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The Supreme Court recognizes the unconstitutionality of the health and safety tax.

The Supreme Court of the Province of Buenos Aires ratified the doctrine of the Supreme Court of Justice of the Nation in the matter of municipal taxes, which determines as a fundamental requirement for the validity of the taxes, that the collection of such tax always corresponds to the concrete, effective and individualized rendering of a service.

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