4 abril 2019

The Unconstitutionality of Income Tax on Pensions

The Supreme Court has issued an emblematic decision declaring the unconstitutionality of income tax on pensions in re “García, María Isabel v AFIP [Tax Authority] on declaratory action of unconstitutionality” (Supreme Court of Justice of Argentina, March 25, 2019). As a matter of fact, the Federal Court of Appeals in Paraná confirmed the Lower Court decision upholding the complaint and therefore declaring the unconstitutionality of subsection c) of Section 79...

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