The court orders the non-application of these withholdings on account of the gross income tax.
Although the ruling does not resolve on the substantive issue, but rather on a precautionary measure and it might not be definitive, is excellent news that is issued in this sense, given that it recognizes the plausibility of the right invoked and the danger in the delay.
In effect, Chamber III of the Chamber of Appeals in Federal Administrative Matters dated 29 November 2017 issued a precautionary measure against the regime of banking withholdings of the tax on gross income, known as the System of Accreditation and Control of Banking Accreditations (SIRCREB), and manifested constitutional objections to it when considering that the Arbitration Commission that governs the distribution of the tax between the provinces do not have competences to intervene in the accounts of the taxpayers.
The decision was taken within the framework of a declaratory action of certainty initiated by the Cooperativa de Vivienda, Crédito, Consumo y Servicios Sociales Palmares Limitada against the Arbitration Commission, and whose main purpose is the declaration of unconstitutionality of the SIRCREB and of the General Resolution 104 / 2004 of the Arbitration Commission that contemplates it.
It should be noted that the ruling states that the taxpayer questioned the powers of the Arbitration Commission to order the withholding of funds from their bank accounts, because they are outside the competences assigned to them by the Multilateral Agreement and because they are contrary to the right of ownership, at the beginning of legality that governs tax matters and does not respect the right of defense, all guarantees guaranteed by the National Constitution.
In this way, the court ordered the Arbitration Commission and / or its Management Committee to refrain from making the withholdings provided for in General Resolution 104 / 2004, through the collection agents stipulated therein, until a final judgment is issued. .
We will continue reporting according to the news that may occur in this regard.