The initiative of Peronism corresponds to the authorship of the Buenos Aires woman Ana María Ianni and, in addition to the proposal of extension of the validity of the Fundestablishes that 50% of what is collected from administrative tariff procedures related to tourism “They will be used to promote national tourism“. The project has the support of 14 other deputies from the bloc.
Created in 2005, the National Tourism Fund allocates its budget to promoting and regulating national tourism activity, with emphasis on the conservation and sustainable use of local resources and attractions. Its funds come from the allocation of the national and provincial State, in addition to special expenditures and a 5% tax on the sale of tickets for all means of transportation.
They ask to repeal DNU 4/2025
With a different perspective Union for the Homelandbut sharing the view that it constitutes a negative antecedent that the Executive power establish taxes by decree, omitting the powers of the Legislature, the deputy Margarita Stolbizer requested the annulment of the DNU 4/2025.
Through his social networks, he criticized that “not only do they not eliminate the tax, but they want to extend it through DNU (which is prohibited)” and he rejected “this collection claim and that once again assumes powers that belong to Congress.”
In his initiative, which consists of a draft Resolution, Stolbizer requests to declare the nullity of the decree “by virtue of the provisions of the art. 99 inc. 3rd of the National Constitution“. The aforementioned article notes: “The Executive Branch may not in any case, under penalty of absolute and irreparable nullity, issue provisions of a legislative nature.. […] Only when exceptional circumstances make it impossible to follow the ordinary procedures provided for by this Constitution for the enactment of laws, and these are not norms that regulate criminal, tax, and electoral matters or the political party regime, may issue decrees for reasons of necessity and urgency”.
The Civic Coalition he would bend to Stolbizer’s will. This is how a member of his block expressed it, Juan Manuel Lopezwho on his social networks expressed: “DNU 4/2025, nice decree to reject this year. They extended it illegally, so that it could be spent Daniel Sciolithe 7% tax on tickets abroad. Not even the worst collectivist would have thought of it.”
The DNU questions the National Tourism Fund
He Decree of Necessity and Urgency (DNU) 4/2025 which was published this Monday in the Official Gazette may go down in history as the one through which, For the first time, tax matters were legislated without going through Congresssomething that is prohibited by the national Constitution.
It drew the attention of tax experts and analysts that the DNU does not refer to the 7% tax to air and sea tickets abroad, which serves as a source of financing for the fund. In principle, the tax cannot be extended by DNU.
The president of Fiscal Court of the Nation, Miguel Licht, whose interpretative weight in tax laws is important in itself, he pointed out through his social network account X, in an extensive post, that the DNU did not extend the validity of the tax. “The validity of the tax was not extended. What was extended is the validity of the fund and the resources that comprise it,” he indicated.
The lawyer Diego Fraga considers that the law mentioned by Michel had not prolonged the life of the lien but rather its destination. Thus, the DNU would be unconstitutional. Fraga states that “according to Michel, the law that extends the specific allocation is as if the tax were extended, and that is not the case.” “What is being extended is the destination of the tax, but if the tax is not there, there is no way to cover it unless budget items are designated,” he explained.
Instead, Sebastián Domínguez, CEO of SDC Tax Advisorssuggests that although the wording of the law that created the tax is unclear, it can be concluded that the tax “does not expire” and therefore the DNU did not violate constitutional norms. It points out that “Law 27,702 extends the specific allocation until December 2027” but not the tax, which will remain in force until it is repealed by law.
Source: Ambito
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