Preventive measures or arbitrary restrictions

Authors

DOI:

https://doi.org/10.37767/3008-8216(2023)011

Keywords:

Single tax identification, Suspension, Apocryphal, Precautionary measures, Sanction, Restrictions

Abstract

After more than five years have elapsed since subparagraph h) was incorporated into article 35 of Law 11683 (t.o. 1998 and its amendments), by which AFIP personnel are empowered to order preventive measures to avoid maneuvers that may afect the normal perception of taxes, we propose with this brief collaboration to make some reflections regarding these attributions and the practical consequences that its application - generalized - by the agency has brought.

Author Biography

  • Javier Augusto Sánchez Buteler

    Abogado (UNC). Especialista en Derecho Tributario y Aduanero. Facultad de Derecho y Ciencias Sociales de la Pontificia Universidad Católica Argentina. Secretario Académico de la Sala de Derecho Tributario del Colegio de Abogados de la Ciudad de Córdoba. Disertante sobre temas de actualidad tributaria. Abogado litigante en Derecho Tributario y Penal Económico.

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Published

2023-12-26

Issue

Vol. 1 No. 1 (2023): Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría

Section

Tributarios

How to Cite

Sánchez Buteler, J. A. (2023). Preventive measures or arbitrary restrictions. Revista De Estudio De Derecho Tributario, Contabilidad Y Auditoría │Universidad Blas Pascal, 1(1), 178-187. https://doi.org/10.37767/3008-8216(2023)011