Thursday, July 18, 2024

ECONOMY | 12-10-2023 16:52

Court declares Macri’s whitewash tax amnesty decree null and void

Controversial decree squashed by federal judge; AFIP tax bureau is in a position to demand unpaid taxes from those who had benefitted.

Federal Judge for Administrative Litigation Martín Cormick has declared the articles of former president Mauricio Macri’s 2016 decree opening his tax whitewash to public officials null and void.

The magistrate admitted a class action suit initiated by the AJUS Social Justice Lawyers’ Civil Association of La Plata, Berisso and Ensenada, invalidating Articles 1, 2, 5 and 6 of decree 1206/2016 signed by the former president.

In it, Macri had admitted public officials’ relatives to the facilities included in the Fiscal Sincerity Regime spearheaded during his government.

“Regardless of the analysis of whether the case involves excess regulation as it amends the law it regulates, it is worth noting that said regulation invades the exclusive sphere of the legislature in tax matters”, the magistrate stated.

After that ruling, AFIP is now able to collect from those who had been excluded.

It is worth highlighting AFIP’s response, as it held that "Should the statute challenged by the plaintiffs be declared unconstitutional, the taxpayers involved must pay all unpaid taxes related to the assets included in the whitewash tax amnesty, such as Income Tax, Value-Added Tax, personal assets taxation and any other which may be applicable to each specific case, as well as any interest arrears,” the judge stated in his decision.

Therefore, the judge asserted that the AFIP is in a position “to claim them for any terms within the statute of limitations period” as he found “for the class action lawsuit”, and thus the body “may, depending on each specific case, claim the payment of the taxes listed above.”

“The latter point, outside the scope of these proceedings, must be assessed on a case-by-case basis by competent authorities,” the judge ruled.



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