The argument was that to pay the tax, the complainant had to sell part of the assets covered by the tax itself.
He wealth tax continues to generate news. In this case, it is because the federal justice of Comodoro Rivadavia declared that said tax is unconstitutional, following the case of a woman who had objected to the collection in court. The decision was made by the Judge Eva Parcio de Seleme in a declaratory action of unconstitutionality.
The law of tax on large fortunes was promoted by the government of Alberto Fernandez so that people with assets exceeding $200 million face the expenses of the economic crisis generated by the coronavirus pandemic.
In response to this measure by the current government, there were several judicial measures initiated. Thus, the first ruling against it came out, in March 2021in which the judge in Federal Administrative Litigation, Cecilia Gilardi Madariaga de Negreissued a precautionary measure in favor of the executive of the Globant company, Alejandro Scannapieco, in which ordered the AFIP not to collect the tax.
Wealth tax: How was the case that determined unconstitutionality?
The complainant had stated that To pay the tax, he had to sell part of the goods covered by the tax itself.and that during the year not only had it not made profits but it had suffered losses.
An accounting expert confirmed the woman’s numbers. “The truth is He does not have income with which to face it and you should part with (sell) a part of your capital to meet the payment; That is to say, the contributory capacity would not be recovered in the subsequent period,” the judge said in her resolution.
Regarding the justification for the crisis generated by the coronavirus health emergency, the Judge Parcio de Seleme He stated that this cannot be an argument of exceptionality. “Constitutional tax principles cannot be relativized and ignored.”given that the plaintiff did not have income to pay the tax,” the magistrate explained.
Source: Ambito
