He pointed out that this “becomes more burdensome if this comparison is made taking into account the joint incidence in fiscal year 2020 of the new tax created with plus the Personal Property Tax, an exercise tax that is substantially similar to the Contribution and Tax on the earnings”.
For this reason, it carried out a declaratory action of certainty against the National State and the Federal Administration of Public Revenues (AFIP), to obtain the declaration of unconstitutionality and / or inapplicability of Law 27,605. And he also asked for a precautionary measure so that he is not charged.
Among its foundations, the Court understood that the Solidarity Contribution represents the collection of resources aimed at satisfying public needs, particularly in the context of the current health and economic crisis.
Likewise, when the precautionary claim is brought against the Public Administration “it is necessary to show prima facie – and without implying a prejudging of the merits – the manifest arbitrariness of the act in question, given the rigor with which the concurrence of the assumptions that make it admissible “, says the ruling.
Source From: Ambito
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