Derecho Tributario Procesal: Controversias y Recursos
Cargado por
Giuliana PetroliTemas abordados
- obligación tributaria,
- contingencias fiscales,
- reclamaciones tributarias,
- sanciones tributarias,
- obligaciones fiscales,
- jurisdicción,
- derechos del contribuyente,
- embargo,
- derecho administrativo,
- derecho a apelar
Derecho Tributario Procesal: Controversias y Recursos
Cargado por
Giuliana PetroliTemas abordados
- obligación tributaria,
- contingencias fiscales,
- reclamaciones tributarias,
- sanciones tributarias,
- obligaciones fiscales,
- jurisdicción,
- derechos del contribuyente,
- embargo,
- derecho administrativo,
- derecho a apelar
Common questions
Con tecnología de IAThe 'solve et repete' principle, which requires taxpayers to pay disputed taxes before challenging resolutions, significantly impacts taxpayers by placing a financial burden upfront. While this principle ensures revenue collection, it restricts access to justice for those unable to pay. Exceptions exist where taxpayers demonstrate inability to pay, allowing appeals without prior payment . Although contentious, this principle aims to prevent frivolous appeals but may disadvantage financially strained taxpayers. Argentine laws provide alternative measures, like the Tribunal Fiscal de la Nación, to offer more balanced access to judicial review .
Taxpayers who believe their obligations were incorrectly determined by AFIP can file an administrative appeal using the Recurso de Reconsideración within 15 days of notification. This appeal must be submitted to a higher administrative judge within AFIP, preserving the right to challenge within an internal framework. The process provides an effect suspensive, freezing enforcement during review . If rejected, taxpayers can pursue judicial avenues with possible exemption from 'solve et repete' if payment incapability is demonstrated . The process ensures multiple review layers before a case escalates to judicial authorities, maintaining consistency and fairness .
AFIP (Administración Federal de Ingresos Públicos) in Argentina is primarily responsible for the application and collection of taxes. It has been granted jurisdictional capacities by law, acting as both a judge (administrative role) and a tax collector. This dual role means AFIP can determine tax obligations and administer sanctions while also overseeing the appeals against its own decisions . To balance its dual role, the legal framework allows for judicial recourse through entities like the Tribunal Fiscal de la Nación, which provides an impartial venue for disputes. This separation aims to maintain fairness and legality in tax enforcement .
A tax execution case by the AFIP starts with the issuance of a 'Boleta de Deuda' by an AFIP lawyer, presented to a judge. This document identifies the taxpayer and certifies the debt owed. The debtor is notified at their fiscal domicile and served a payment demand. If unpaid, the proceeding may include account seizures or inhibitions of property. The debtor has five days plus a grace period to pay or dispute the claim. Opposing parties can claim extrinsic errors or total payment as defenses. If the case proceeds unfavorably, costs may include capital, interests, fines, and attorney fees .
A 'Recurso de Reconsideración' under Argentine tax law is an administrative appeal that must be submitted to the AFIP within 15 days of receiving an unsatisfactory tax determination. It allows a hierarchical review within AFIP and suspends tax enforcement during reconsideration . In contrast, a 'Recurso de Apelación' escalates disputes to the Tribunal Fiscal de la Nación when the disputed amount exceeds certain thresholds (e.g., ₳25,000), allowing judicial scrutiny if unresolved administratively . Unlike the reconsideration, it excludes simultaneous use with the other, emphasizing judicial independence and providing another impartial review layer externally from AFIP's judgment .
Argentine tax law accommodates financial difficulties by providing structured payment plans and delaying mechanisms, such as administrative appeals with an effect suspensive. Through these, taxpayers can defer payment while contesting assessments. In cases of significant financial burden, laws support proving incapacity to meet 'solve et repete' requirements, facilitating process continuation without initial payment . Moreover, novations, like debt restructuring plans, allow taxpayers to spread payments over time, in line with maintaining current financial obligations, thus enabling compliance while managing cash flow challenges .
Argentine tax procedural law enables taxpayers to challenge disputes through administrative appeals (e.g., Recurso de Reconsideración) which suspend enforcement during their review, avoiding immediate financial burden from 'solve et repete' . Legal provisions allow exemptions if enforcing early payment precludes justice access, addressing potential hardships . Through structured appellate mechanisms, the system protects taxpayer rights by deferring financial liabilities while ensuring compliance is contested, balancing fiscal enforcement with fairness and accessibility .
The tribunal system, exemplified by the Tribunal Fiscal de la Nación, is effective in providing an impartial platform for tax dispute resolution. It serves as a buffer between the AFIP's conflicting roles as judge and collector, protecting taxpayer rights without the immediate pressure of the 'solve et repete' principle . Its independence and jurisdiction across multiple stages of the legal process ensure a fair review process up to the Supreme Court. However, the tribunal's effectiveness can be undermined by case backlogs and procedural delays, which might hinder timely resolutions. Overall, its structured procedural approach enhances both fairness and legal certainty in tax disputes .
At the national level, taxpayers contesting AFIP determinations can opt to appeal before the Tribunal Fiscal de la Nación, or directly to the federal courts if judicial intervention is necessary. Disputes can be processed through the Cámara Nacional en lo Contencioso Administrativo, Federal Appeal Chambers, or ultimately the Supreme Court (CSJN). Provincially, decisions may initially be resolved by the local tax administration. Appeals can then escalate to provincial executive authorities, and if denied, to the Argentine Supreme Court after administrative or judicial avenues are exhausted, guided by national laws such as Law 11.330 .
The Tribunal Fiscal de la Nación plays a critical role in Argentina's tax dispute framework by providing an independent jurisdictional body outside the AFIP's administrative reach. This Tribunal resolves contested tax determinations and acts as a neutral platform, replacing the necessity for initial payments under the 'solve et repete' rule. Although it operates under the Executive Branch, it maintains functional independence to issue impartial decisions. It is competent in handling appeals against resolutions like tax assessments and sanctions, enabling taxpayers to seek redress without immediate judicial intervention .
