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Modificación de la Ley de Impuesto a las Ganancias y el aumento de los montos mínimos de punibilidad. Aplicación (o no...
ISSN: 2545 - 8817
Publisher: author
Modificación de la Ley de Impuesto a las Ganancias y el aumento de los montos mínimos de punibilidad. Aplicación (o no...
Indexed in
Law and Political Sciences
ARTICLE-FACTOR
1.3
Article Basics Score: 3
Article Transparency Score: 2
Article Operation Score: 2
Article Articles Score: 3
Article Accessibility Score: 2
SUBMIT PAPER ASK QUESTION
International Category Code (ICC):
ICC-1002
Publisher: Universidad De San Andrés
International Journal Address (IAA):
IAA.ZONE/2545115168817
eISSN
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2545 - 8817
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Abstract
The principle of retroactivity of the most benign criminal law in tax penal matters, without prejudice of being -probably- its most controversial scope of application, raises questions on which the debates seem, in many cases, to be overcome. Without prejudice to this, the enactment of the latest Law 27,430 towards the end of 2017 increased the minimum amounts foreseen for all crimes that until then were foreseen in the Criminal Tax Law and revived the matter. Then, with a quasi-chronological analysis on the evolution of the subject, I will develop the existing positions -throwing in the minority that I believe is right-, and I will try to break down the different arguments expressed in the predominant position, clarifying whether they are applicable or not for the fund of the question.
