08/23/2021 1:17 PM
Clarín.com
Economy
Updated 08/23/2021 1:33 PM
The Justice of Bahía Blanca agreed with a company in a case against the AFIP regarding the payment of Income Tax
.
According to the ruling, the company is allowed to apply
the inflation adjustment mechanism "only once"
, when the last modification of the rule indicated that it should be deferred in six fiscal years.
This will set a precedent for the rest of the companies that must face the payment of the tax under this formula.
In this way, the court
stopped the application in “installments”
, as established in the last rule voted in 2019. If so,
the Profit rate would go from being 30%, as appropriate, to more than 80%
for this company .
The Federal Court of Bahía Blanca N ° 2
recognized the right to the full application of the inflation adjustment mechanism corresponding to the 2019 period
, declaring the inapplicability of the new Income Tax adjustment formula due to the confiscatory assumption that it implies.
"The plaintiff Bio Bahía SA sought to
declare the inapplicability and unconstitutionality of article 194 of the Income Tax Law
, insofar as it provides for the deferral of the adjustment mechanism for tax inflation, establishing that one sixth (1/6) of said adjustment is imputed in the fiscal period 2019, and the remaining five sixths (5/6), in equal parts, in the five immediate fiscal periods, "as indicated in file no. 6573/2020 signed by María Gabriela Marrón.
And he adds: "Faced with this, it was possible to demonstrate from the accounting expert evidence that the deferral sought by the National Treasury,
leads to the effective tax rate rising to 80.22% on the profit obtained in the period, exceeding thus the 30% rate
provided for by the tax regulation itself.
Consequently, recalling the precedent "Candy" of the Supreme Court of Justice of the Nation,
the Federal Justice recognized that a confiscatory assumption is configured
, which makes the disputed rule inapplicable, therefore admitting the use of the inflation adjustment in integral form.
"This judicial decision is extremely promising as a precedent because it protects and protects the property right of the affected subject,
ratifying the absolute validity of the precedent" Candy "in cases in which taxpayers can prove that the application of the adjustment mechanism for tax inflation 'in sixths' becomes a manifest confiscation, "said Francisco Peris, Legal Manager of Andersen Argentina, sponsoring firm of the plaintiff.
For its part, AFIP has already appealed this decision and the Federal Chamber of Bahía Blanca must resolve the file.
YN
Look also
Retirees: the exemption and return of Earnings starts tomorrow
Banks warn that the tax burden increases up to 50% the financial cost of loans