A Precautionary Measure Prevents the AFIP from Collecting the “Solidarity Contribution”

On March 19 2021, a Federal Judge issued a precautionary measure requested by a taxpayer preventing the Tax Authorities from collecting the “Solidarity and Extraordinary Contribution established to mitigate the effects of the pandemic”.  To learn more about this contribution (tax) see our newsletter: https://canosa.com/another-tax-on-wealth-solidarity-and-extraordinary-contribution-to-help-mitigate-the-effects-of-the-pandemic/

In order to grant this measure, the Judge considered (i) the risk in the delay according to the AFIP Resolution 4930/2021, which establishes an expiration date for the tax filing and payment; and (ii) the greatest risk in denying the measure than in granting it, especially considering that granting the measure would not generate a situation in favor of the plaintiff which could not be reversed if the claim was rejected.

Although the Judge did not rule about the matter concerning the Solidarity Contribution, she ordered the measure for a period of 3 months, during which time the tax collection agency must abstain from initiating and/or pursuing any administrative or judicial claim to enforce the tax or sue for precautionary measures of any kind to protect this alleged credit or initiating actions under the Criminal Tax Regime Law until the established period has expired.

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