The consumer legal relationship invaded by a tax legal relationship

The consumer legal relationship invaded by a tax legal relationship

On 9/10/24, the Ministry of Industry and Commerce of the Nation issued Resolution 267/2024, published in the BO on 9/11/24, through which it established that, “The information related to the concepts contained in The receipts issued by suppliers of goods and services within the framework of consumer relations, as referred to in Article 3 of Law No. 24,240 and its amendments, must refer solely and exclusively to the good or service specifically contracted by the consumer and supplied by the supplier, and may not contain sums or concepts unrelated to said good or service, without prejudice to all other general information that should be included in the issued document, in accordance with the applicable standard.

This is a measure that came into effect upon its publication, and that has provided for an adaptation period of thirty days, which has just been met. Meanwhile, legal actions have been initiated against it, regarding which we will not comment in this work.

The operative text of the standard is clear, and its recital is equally evident, according to which “over time it has become a generalized practice, for a large number of suppliers in the market, the inclusion and billing, within of the commercial documentation issued to consumers for the supply of goods and services, concepts other than those contracted by the consumer.”

It is notorious that the expression “sums or concepts unrelated to said goods and services” contracted by the consumer” refers mainly to the case of municipal taxes, which are those that have been monopolizing the opinion of the Government and of the doctrine in the last thirty days. However, it should not be limited exclusively to said taxes.

consumer defense

In 1993, the National Congress passed Law No. 24,240 called “consumer defense,” whose purpose has been precisely to protect “the natural or legal person that acquires or uses, for free or for consideration, goods or services such as final recipient, for their own benefit or that of their family or social group.”

The legal link that is created in these cases, between the provider and the consumer or user, forms the so-called “consumer relationship”.

Article 4 of the aforementioned law provides that suppliers of goods and services are obliged to provide the consumer in a true, clear and detailed manner everything related to the essential characteristics of the goods and services they provide, and the conditions of their marketing. . As can be seen, it must be understood that it is a duty of suppliers to provide reliability regarding everything that is concerning or related to the goods and services they market.

For its part, article 8 bis of Law No. 24,240 and its amendments require suppliers to provide dignified and equitable treatment to consumers.

Article 25 of Law No. 24,240 and its amendments establishes, in safeguarding consumer rights, that companies providing home public services must include in all billing that extends to the user their right to claim compensation if amounts are billed. or improper concepts.

In this introductory summary it can be seen that the legislator has sought to protect consumers, preventing them from being surprised by a disorder in the amounts or items billed to them.

Constitutional foundations

Now; The graph of the legal pyramid shows us that, at the top of positive law is the National Constitution, and we will turn to it in the paragraphs that follow.

The 1994 reform incorporated art. 42, according to which, “Consumers and users of goods and services have the right, in the consumer relationship, to the protection of their health, safety and economic interests; to adequate and truthful information; to freedom of choice, and to conditions of equitable and dignified treatment.” And in a following paragraph he adds: “The authorities will provide for the protection of these rights…”.

As we read, it is required that the information be sincere and truthful, so that consumers can freely choose between the offers presented to them, all within a framework of respect, honorable treatment, and freedom to order their own conduct.

On December 10, 1948, the General Assembly of the United Nations approved the Universal Charter of Human Rights, which among us has a higher status than the laws.

It proclaimed that “freedom, justice and peace in the world are based on the recognition of the intrinsic dignity and equal and inalienable rights of all members of the human family…”

According to article 22 of the aforementioned Charter: every person, as a member of society, has the right to… “the satisfaction of the economic, social and cultural rights, essential to their dignity and the free development of their personality.”

Final thoughts

The collection of a municipal tax attached to the document that supports a commercial operation, carried out by someone who does not turn out to be the active subject of the legal tax relationship that is established due to said tax, causes an intrusion in the consumer relationship that lacks of absolute constitutional support.

Obviously, it is not about attacking the legitimate powers to collect fees, which the municipalities have, as long as the ordinances that they dictate and officially publish for such purposes provide, and there is an effective and demonstrable provision of the services for which they are they charge

In short, what it is about is that these rates do not interfere in the consumer relationship, violating the scope of individual autonomy legally protected by art. 19 of our National Constitution, denying the buyer full knowledge of the true price of the product or service that he acquires and the taxes that, if applicable, levy it, when with respect to these, the seller has been designated by law in the capacity of taxpayer, responsible for another’s debt or a substitute for him.

Public accountant. Tributary.

Source: Ambito

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