The impact of consumer protection law no. 24.240 on argentine tax law

analysis of the impact of Resolution no. 267/2024 of the Ministry of Industry and Commerce on the collection of municipal taxes

Abstract

This paper examines the intersection between the Consumer Protection Law No. 24.240 and Argentine Tax Law, focusing on the impact of Resolution No. 267/2024 issued by the Secretariat of Industry and Commerce. The resolution prohibits the inclusion of charges
unrelated to the main service in invoices, thereby limiting the collection of municipal fees through public utility bills.
The study reviews the essential requirements for the validity of fees (effective provision
of services and proportionality with their costs), the inadmissibility of collecting them
through withholding or collection regimes, and the application of consumer protection
principles to tax-related matters. Recent court rulings show conflicting views regarding the
constitutionality and scope of the resolution. In conclusion, Resolution 267 is deemed a
legitimate measure aimed at protecting consumers from abusive billing practices, without undermining municipal tax autonomy, although a final decision from the Supreme Court is necessary to ensure legal certainty.