A Research Guide to the Argentine Legal System
Dr.Gisela Monge Roffarello, Emilse Monge Roffarello
Ezequiel Trajtenberg and Prof.
Gloria Orrego Hoyos
is the Legal
Reference Librarian (since 2004) and a Professor of Law and Legal Research
(since 2008) at the
Universidad de San
Andrés in Buenos Aires
Additionally, she serves as a consultant for the
Observatorio de Sentencias Judiciales
Observatory) at ELA –
Latinoamericano de Justicia y Género
, an independent non-profit
organization which analyzes, through the compilation of the rulings of the
higher courts in seven countries (Argentina, Chile, Peru, Bolivia, Colombia,
Ecuador and México), the local judiciaries’ level of compliance with rights
recognized in the Convention on the Elimination of All Forms of Discrimination
Against Women (CEDAW), and to spread best practices in the defense and
recognition of women’s rights. Gloria is a native of
Dr. Gisela Monge Roffarello
is a lawyer in
(Update by the initial authors on May/ June 2008; Updated by Gloria Orrego Hoyos in November/December 2011)
Chamber of Deputies
Types of Taxes
Argentine nation adopts for its democratic government the Representative,
Republican and Federal form. It is representative because the country is
governed by representatives of the people. It is republican because people
elect their representatives through vote, because the country is governed by a
tripartite system made up of an Executive Power, a Legislative Power, and a
Judicial Power, and because
This text was modified in 1860 when the
Then, in 1949, a constitutional convention replaced the 1853/1860 text
for a new one, which was rendered null and void by the provincial government
through the April 27, 1956 proclamation that replaced the previous text. The
National Convention approved the constitutional reforms on August 22, 1994,
which became effective on August 24, 1994.
These reforms refer, fundamentally, to the organic part of the
Each province has its own constitution, which must state its
administration of justice and municipal autonomy, and the scope and content of
its institutional, political, administrative and financial orders.
Each province also elects its own authorities: Governor, Legislators and
other provincial officers. They dictate their regional legislation through
local institutions and are entitled to enter into international agreements as
long as they abide by the national foreign policy and do not affect the
faculties or the
National public credit
. Likewise, they
are allowed to enter into partial treaties supported by the Federal government
for the purposes of justice administration, economic interests and public
Provinces shall not execute partial treaties on political matters, enact
commercial, interior or exterior navigation laws, set up provincial customs,
mint currency, set up banks with bill issuance power without the Federal
government authorization, dictate the Civil, Commercial, Criminal and Mining
codes after being approved by the Congress, pass laws related to citizenship
and naturalization, bankruptcy, currency forgery or state documents, establish
tonnage rights or set up warship, neither shall they appoint or receive foreign
The constitutional legal code established for the Argentine nation,
since 1853, the above-mentioned form of government, divided into the executive,
legislative and judicial powers.
The Executive power is vested in the President who is in charge of the
general administration of the country and the compliance with the
The President and Vice President are elected directly through vote in
general elections on a single electoral district basis. The Constitutional
reform of 1994 introduced the two round system (or second ballot) in which, if
the most voted formula achieves 45% of the votes or 40% with an advantage of
more than 10% over the second formula, its candidates will be proclaimed
President and Vice-President. Otherwise, there must be a second round between
the two most voted formulas during the first round, and again, the candidates
who obtain the majority of votes will be proclaimed President and
When the two round system was introduced in 2003, Carlos Saúl Menem
(winner in the first round) had to step aside since Néstor Kirchner achieved
the majority with over 22% of the votes obtained in the first round and was
The President is the supreme head of the nation, controls the general
administration of the country, and is the Commander-in-Chief of all the Armed
The Cabinet chief,
appointed by the President, conducts the general administration of the country
and together with the other Ministers endorses and authenticates with his/her
signature presidential actions that would not be effective otherwise.
The Argentine Republic Legislative Power is conducted by the National
Congress, made up of two chambers: the Chamber of Deputies and the Senate.
Deputies are elected by people and represent them.
The number of Deputies depends on the number of inhabitants. Currently,
the Chamber of Deputies has 257 members. For election purposes, the country is
divided into districts and each one elects its members roughly proportional to
Each province is considered an electoral district and elects its
Deputies by proportional representation using the D'Hondt method.
Five more Deputies are added to the number of Deputies elected in order
for less populated provinces, which would otherwise be limited to one or two
representatives, to have a greater representation.
Deputies are elected for a four-year term, with half of the seats
renewed every two years and are eligible for re-election.
This Chamber has exclusive rights as regards levying taxes, sending
troops and prosecuting the President of the Republic, State Ministers and
members of the Supreme Court before the Argentine Senate.
Chamber of Deputies official web page
It is a provincial representation chamber made up of 72 Senators, 3 for
each province and 3 for the Autonomous City of Buenos Aires. Senators are
elected for a six-year term and can be re-elected indefinitely, with the party
with the most votes being awarded two of the province's senate seats and the
second-place party receiving the third seat.
The Senate renews one-third of the electoral districts (provinces) every
two years. The Senate is presided over by the Vice-President of the Republic,
who has the casting vote in the event of ties.
Elections of October 14, 2001 set up the definite mechanism that
establishes the National Constitution after the 1994 reform. In fact, since
this reform and until the before mentioned election, the constitutional text
determined a temporary election system that ended with the term of office of
all Senators on December 9, 2001 and established the beginning of a new period
with some innovations, including the term of office duration (6 years) and the
partial renewal of the Chamber (every 2 years).
It is particularly important how Senators are appointed.
Since the last election, members of the Honorable Senate are designated
by popular vote, changing in that way the system that conferred this legal
authority to local legislative bodies.
Once the partial renewal of the body was constitutionally determined,
this first Senate in its new stage decided that legislators are chosen for two,
four and six year periods. In this way, all Senators belonging to the same
district would finish their term at the same time.
This is the only way two members can be elected for the majority and one
for the first minority.
Finally, it should be stated that Senators may be re-elected
indefinitely and that in the same election for a permanent position, a
substitute is also chosen.
official web page of the Senate
The Judicial Power of the Nation shall be vested in a Supreme Court and
in such lower courts as Congress may constitute in the territory of the Nation
(section 108 NC). In no case the President of the Nation shall exercise
judicial functions, assume jurisdiction over pending cases, or reopen those
already adjudged (section 109 NC).
Until the adoption of the reforms, judges were appointed by the
Executive Power with the consent of the Senate. In accordance with the new
constitutional text, the Council of Magistracy shall be in charge of the
selection of the judges (section 114 NC).
The Council shall be periodically constituted so as to achieve the
balance among the representation of the political bodies arising from popular
election, of the judges of all instances, and of the lawyers with federal
registration. It shall likewise be composed of such other scholars and
scientists as indicated by law in number and form.
The Justices of the Supreme Court and the judges of the lower courts of
the Nation shall hold their offices during good behavior (section 110 NC).
The judges of the lower courts of the Nation shall be removed by a
special jury composed of legislators, judges, and lawyers with federal
registration (section 115 NC). In such cases of misconduct or crimes committed
in the fulfillment of their duties; or for ordinary crimes (section 53 NC).
The Supreme Court and the lower courts of the nation are empowered to
hear and decide all cases arising under the Constitution and the laws of the
nation and under the treaties signed with foreign nations.
The Supreme Court exercises its appellate jurisdiction as per
regulations and exceptions prescribed by Congress.
Notwithstanding the foregoing, the Supreme Court of Justice exercises
original and exclusive jurisdiction over all cases concerning ambassadors,
public ministers and foreign consuls; cases related to admiralty and maritime
jurisdiction; matters in which the Nation shall be a party; actions arising
between two or more provinces, between one province and the inhabitants of
another province, between the inhabitants of different provinces, and between
one province or the inhabitants thereof against a foreign state or citizen.
In the Argentine judicial regime, the administration of justice is a
concurrent power of the nation and the provinces. Sections 5 and 123 of the
National Constitution establish that each province shall enact its own
Constitution in accordance with the principles, declarations and guarantees of
the National Constitution "ensuring its administration of justice".
They elect their governors, legislators, and other provincial officers,
without intervention of the federal government (section 122 NC).
Section 31 of the National Constitution states that the Constitution,
the laws of the Nation enacted by Congress in pursuance thereof, and treaties
with foreign powers, are the supreme law of the Nation, and the authorities of
each province are bound thereby, notwithstanding any provision to the contrary
included in the provincial laws or constitutions.
It is the responsibility of each province for the enforcement of
ordinary justice within the provincial territory, and also for applying the
codes mentioned in section 75, subsection 12º - the Civil, Commercial,
Criminal, Mining, Labor and Social Security Codes, depending on the respective
jurisdictions for persons or things.
As regards the national justice, section 116 of the National
Constitution establishes that The Supreme Court and the lower courts of the
Nation are empowered to hear and decide all cases arising under the
Constitution and the laws of the Nation, except for matters under provincial
jurisdictions. In such cases, according to section 117, the Supreme Court shall
have appellate jurisdiction.
The Civil Courts have jurisdiction over civil law matters.
Executive Power, through the
It was presented as a Code
for a multicultural society which provides a regulatory framework to a range of
social behaviors, within which there are several major changes to marriage
issues (incorporating prenuptial agreement), divorce (simplified procedure),
assisted human reproduction (incorporation of assisted fertilization
techniques), adoption, indigenous property rights, surrogate motherhood,
personal rights (such as right to privacy, dignity, picture), among other
Commercial judges have competence in all matters
arising under commercial laws.
Contentious-administrative Courts have competence in
all matters arising from administrative contracts in connection with Customs
General Administration, the AFIP (Federal Administration of Public Revenue),
fiscal executions, etc.
The Labor Justice shall have competence over
contentious causes in individual conflicts arising from lawsuits related to
labor contracts or collective Labor Agreements, and causes between employers
and employees in relation with labor contracts, such as dismissals, notice of
dismissal, compensation, accidents at work, etc.
Employment Contract Law:
at September 27, 2011
Criminal Courts have competence over all matters arising
under the Criminal Code.
The Common Law has solved the problem of certainty of law in accordance
states the moral obligation of jurisprudence drawn up by the Superior Courts,
even when it is not a strict obligation but allows evolution as long as judges,
once they move away from said precedents, refer to the inconvenience of its
The task of solving the theoretical aspects of a case, at Common Law
Courts, is mostly based upon finding the right precedent. The advantage of
precedent over the law is its singular decision nature that solves a specific
matter and adjusts the underlying principle margin in that decision.
The Supreme Court of the
Within the Common Law system, judges have the possibility of empirically
examining the results of previous decisions or criteria, and when any
inconvenience is shown in particular cases, they may step aside. Besides, the
specific nature given to the principle content extracted from a case allows
courts to have a wide range of variants to assess different details, and even
consider the precedent non-applicable.
Precedents carefully prepared for decades are sometimes made useless in
a day by a Congress law that states the opposite, and that legal provision, as
long as judges do not believe that it breaches the National Constitution, is
The tradition of codification and regulation minimized the importance of
jurisprudence, consigned to fill in legislative empty spaces.
But even within the restricted scope of jurisprudence, our Supreme Court
set up regulations that state the compliance with its judgment.
Lower Courts can step aside the Court doctrine, even when judging
similar cases, without placement of constitutional burden by virtue of its
criteria autonomy, except when not knowing the judgment of a similar case,
breaching the principle that states judicial decisions are mandatory.
However, the withdrawal shall not be arbitrary or groundless since
judges only decide in specific processes assigned to them, and since the
Supreme Court judgments are not mandatory for similar cases, lower judges must
decide consequently. "As a consequence of this doctrine, it will be
groundless all the judgments from lower courts that step aside the precedents
of Court without providing new arguments which justify changing what the Court
already decided, as supreme interpreter of the National Constitution and laws
The Supreme Court doctrine of judgments, also in
The National Constitution establishes the trial by jury in three
"Congress shall promote the reform of the present legislation in all its
branches, and the establishment of trial by jury".
subsection 12: "Congress shall... enact (the laws) that may be required to
establish trial by jury".
"The trial of all ordinary criminal cases not arising from the right to
impeach granted to the House of Deputies shall be decided by jury once this
institution is established in the Nation. The trial shall be held in the
province where the crime has been committed; but when committed outside the
territory of the Nation against public international law, the trial shall be
held at such place as Congress may determine by a special law".
It is the intention of the constituent to carry out criminal trials in
In case the National Congress does not secure the establishment, in the
short term, of this institution in the
This trial methodology has recently started to be applied at the
provincial level, and the first verdict took place in August, 2005 in a trial
by jury. The first trial by popular jury occurred in the Bureau of crime in the
city of San Francisco, province of Córdoba, when Victor Fernando Luna was
sentenced on charges of "perpetrator and responsible of aggravated murder:
death in possession of a weapon".
by jury is established to judge certain specific crimes: aggravated murder,
kidnapping with extortion, murder with torture, murder with robbery, and sexual
Trial by Jury Links:
The General Auditing Bureau is the advisory body of Congress with
functional autonomy, which controls the Executive Power management of the
national civil service as regards its estates and its economic, financial and
operative aspects, controls public accounts and analyses the administration of
financial interests. Controls but does not co-administer the public area:
assesses facts, acts and documents once the organizations to be audited finish
their accounting exercises.
The revision and opinion of the Legislative Power about the performance
and the general situation of the national civil service are to be based on the
reports of the General Auditing Office of the Nation, which shall include
comments, conclusions and advice.
The main objective of the General Auditing Office of the Nation is to
take part in the approval or rejection of the revenue and investment accounts
of public funds.
See also the
official web page
The Ombudsman is an independent body created within the sphere of the
National Congress that operates with full autonomy without receiving
instructions from any authority. The mission of the Ombudsman is the defense
and protection of human rights and other rights, guarantees and interests
sheltered under the Constitution and the laws, in the face of deeds, acts or
omissions of the administration; as well as the control of public
administrative functions. He shall hold office for the term of five years and
may only be re-appointed on one occasion. He is appointed and removed by
Congress with the vote of two-thirds of the members present of each House.
See also the
official web page
The INADI is a decentralized organization created
n 1995 and started work in
Since March 2005, by
Presidential Decree No. 184
was placed in the jurisdiction of the Ministry of Justice, Security and Human Rights.
The actions of INADI are for all those whose rights are affected by
being discriminated because of their ethnicity or nationality, political
opinion or religious beliefs, gender or sexual identity, having a disability or
illness, their age or their physical appearance. Its functions are aimed at
ensuring for such persons the same rights and guarantees enjoyed by the whole
society, i.e. equal treatment.
See also the official web page
Dependent of the Supreme
Court's Office, the office of domestic violence seeks to temper the effects of
judicial dispersion and unify jurisdictional criteria for recording cases of
domestic violence that currently are not specialized. Additionally seeks for the
development and organization of material and human resources for the production
of statistics and analysis of them in order to assess the true magnitude of the
See also the official
As established by the National Constitution,
The Nation is entitled to:
indirect taxes (VAT, internal taxes, etc) and external or customs taxes
(foreign trade rights).
contributions, as an exception for a particular period, which are originally of
provincial competence (Income taxes, tax on personal property, etc.).
The National Constitution established the federal participation of taxes
between the Nation, the provinces and the city of
The agency in charge for the collection of taxes is the Federal Public
Revenue Administration (
Federal de Ingresos Públicos
The Argentine tax system is mainly organized on the taxes on incomes,
property and value added taxes.
Listing of the main taxes at different governmental levels:
Taxes: Income tax, tax on presumed minimum income, tax on personal
property, real property transfer tax, tax on financial transactions, value
added tax, internal taxes, tax on liquid fuels and natural gas, social security
regimens, customs rights and others.
Taxes: services compensation rates and specific rights.
The National Government is entitled to sanction the minimum budget for
environmental protection without affecting local and provincial jurisdictions.
The National Congress has the faculty of legislating on environmental
matters through the civil, commercial, criminal, mining, labor and social
security codes it is entitled to sanction. Local courts are in charge of
applying said sanctions to things or people under their jurisdictions.
The reform of 1994 establishes that all inhabitants are entitled to the
right to a healthy and balanced environment fit for human development in order
that productive activities shall meet present needs without endangering those
of future generations, and shall have the duty to preserve it.
States that environmental
damage shall bring about the obligation to repair it according to law. The
authorities shall provide for the protection of this right, the rational use of
natural resources, the preservation of the natural and cultural heritage and of
the biological diversity, and shall also provide for environmental information
Forbids the entry
into the national territory of presently or potentially dangerous wastes, and
of radioactive ones.
proceedings filed by the damaged party, the ombudsman and the associations,
which foster such ends registered according to a law determining their
requirements and organization forms. This action shall be carried out provided
there is no other legal remedy, against any act or omission of the public
authorities or individuals, which currently or imminently may damage, limit,
modify or threaten rights and guarantees recognized by this Constitution,
treaties or laws.
The Focal Point for
United Nations Framework Convention on Climate Change (UNFCCC). Act No. 24.295.
The National Congress
ratified Kyoto Protocol in June, 2001, despite the fact that
24.375. As a consequence of this act, regulations were sanctioned at
national and provincial levels.
utilization, trade and export of transgenic seeds is one of the main topics for
Argentine governors and agricultural producers, especially since the
Biosafety was signed.
Trade in Endangered Species of Wild Fauna and Flora (CITES) was signed on March
3, 1973. Nowadays, eighty-seven countries are part of the treaty.
The Basel Convention
regulates the control of trans-boundary movements of hazardous wastes (Act No
The Montreal Protocol
was signed in 1987 in order to complement the Vienna Convention and to obtain
an important decrease of substances that deplete the ozone layer.
”, signed in 1969 by government representatives of
The office in charge of the implementation of
such policies is the
Secretariat of Environment and Sustainable Development of
which depends on the Cabi
net of Ministers. Its
objectives, programs and projects are the preservation and environmental
protection, implementation of sustainable development, rational use and
conservation of natural resources - renewable and non renewable-aimed at
achieving a healthy, balanced and fit for human development are objectives that
programs and projects (on
forests, climate, pollution, etc.).
For national and
provincial legislation about the environment:
The international treaties hierarchy is stated under section 31 and 27
of the National Constitution. The first one refers to the regulations appeal priority
establishing that "This Constitution, the laws of the Nation enacted by
Congress in pursuance thereof, and treaties with foreign powers, are the
supreme law of the Nation..." and then determines that each province are
bound thereby, notwithstanding any provision to the contrary included in the
provincial laws or constitutions. Section 27, establishes that "The
Federal Government is under the obligation to strengthen its relationships of
peace and trade with foreign powers, by means of treaties in accordance with
the principles of public law laid down by this Constitution". The
amendments that arose from the 1994 convention state in the constitutional text
an evolution that is also observed in jurisprudence. The priority order of
regulations is changed, as well as the current reality of government structures
aimed at creating large supranational spaces through integration of nations:
Regulations Appeal Priority:
The Argentine legal pyramid changed with the 1994 reform since it
changes the hierarchy of international treaties. This change is reflected in
the texts of two subsections of section 75 devoted to the Legislative Power
scope. In fact, a first prescription establishes the general principle in this
matter when states that "Treaties and concordats have a higher hierarchy
Special Hierarchy Reserved for Certain Treaties on Human Rights:
The constituent has followed a tendency observed in compared
constitutional rights aimed at the internationalization of human rights.
Section 75, subsection 22 continues with a list of two declarations and nine
international conventions, all of them related to human rights. Among others,
we find The American Declaration of the Rights and Duties of Man, the American
Convention on Human Rights, the International Pact on Economic, Social and
Cultural Rights, etc. All of them have "Constitutional hierarchy".
These treaties shall only be denounced through a particular procedure.
The same subsection states that "They shall only be denounced, in such
event, by the National Executive Power after the approval of two-thirds of all
the members of each House". Also, the constituent establishes the
possibility for other treaties on human rights to acquire the same
constitutional level as the ones enumerated. Consequently, it is decided that,
in order to "attain constitutional hierarchy", the other treaties and
conventions on human rights shall require the vote of two-thirds of all the
members of each House, "after their approval by Congress". In this
way, in 1997 the Forced Displacement of People Treaty was given constitutional
hierarchy and was added to the mentioned list under section 75, subsection 22.
Delegation of Competences to Supranational Organizations
Treaties of Integration:
Section 75, subsection 24 establishes the Congress approval of
"treaties of integration which delegate powers and jurisdiction to
supranational organizations under reciprocal and equal conditions, and which
respect the democratic order and human rights. The rules derived there from
have a higher hierarchy than laws". This disposition considers the world
evolution as regards integration in large economy spaces. In our particular
case, it tries to encourage
The second part of the above-mentioned subsection refers to the approval
and denouncement regime of this kind of treaties. Regarding the approval, it
distinguishes the treaties signed with Latin American States from the ones
signed with other nations. For the first case, approval "shall require the
absolute majority of all the members of each House". For the second case,
"the National Congress, with the absolute majority of the members present
of each House, shall declare the advisability of the approval of the treaty
which shall only be approved with the vote of the absolute majority of all the
members of each House, one hundred and twenty days after said declaration of
Beyond the validity of the herein stated casuistry, it is believed that
the second type of treaty produces uncertainty over those signed among
countries from the first and second areas. The entry of
Finally, it is required for the denouncement of this kind of treaties
"the prior approval of the absolute majority of all the members of each
House". This is a logical demand since it perfectly complies with the
approval system for this kind of international agreements.
Compatibility of the Regulations of the Organic and the "Old"
The National Constitution and human rights treaties in section 75,
subsection 22 and the ones to be added according to the special procedure there
under. Regarding this category, it shall be established whether it is about the
Constitution itself or they have the same hierarchy but are not included within
its sections. It shall be considered, they make up the internal law "in
their validity conditions". It means that it shall be taken into account
the evolution of the normative in the international sphere.
Moreover, the constituent declares that these conventions "do no
repeal any section of the First Part of this Constitution and are to be understood
as complementing the rights and guarantees recognized herein".
Treaties and agreements in the first part of section 75, subsection 22,
as well as treaties of integration and the regulations arising thereof with the
scope jurisprudence establishes for them.
National Legislation: Until now, it has been stated the hierarchy of
federal regulations. The reform clarifies the situation of the relation between
international treaties, law.
Now it is clear that section 75 arranges section 31 interpretations by
deciding a higher appeal level of treaties over laws, establishing at the same
time that certain treaties are positioned at the same level of the fundamental
The constitutions, international treaties signed by provinces and
official site web page
regulations frame concerning the Digital Signature in the
the argentine law the expressions “Digital Signature” and “Electronic
Signature” do not have the same meaning.
The difference lies in the probative value each of them has. The
expression “Digital Signature” is favored by an "iuris tantum" presumption;
that is to say, if a digitally signed document is correctly tested, it is
assumed unless otherwise proved, to have been done by the person signing the
associate certificate and not have been modified. On the contrary, in the case
of the electronic signature, if the holder fails to acknowledge his signature,
the one who claims to be the person signing must prove the validity of his signature.
legislation uses the expression “Digital Signature” as analogous to “Advanced
Electronic Signature” or “Acknowledged Electronic Signature”, the name given by
the European Community, or “Electronic Signature” as it is used in other countries
set of regulations constitutes a Digital Signature structure, which has a
federal scope and includes:
per Decree nr. 409/2005, the Public Management Office (Subsecretaria de la Gestion
Publica) will act as the application authority of the regulations on Digital
Signature stated in Act 25506, and as the control licenser body
Digital Signature Advisory Committee:
works within the Public Management Office (Subsecretaria de
is the technical and administrative body entrusted with the granting of
licenses to the licensees and the control of these procedures...
legal entities, Contracts Public Register or State body which may obtain a
license issued by the licenser in order to provide certification services,
according to the provisions of Act nr. 25506 and its additional rules.
having the responsibility of certifying the identity and other data from the
certificates signers. These duties have been delegated on them by the
will be settled by the Application Authority so as to assess the reliability
and quality of the procedures used by the Licensees.
Regulations Frame derogates Decree nr.427/98 which scope of application was
specifically for the Public Sector, since it comprises its objectives and
News on the Digital
Justice General Inspection Office (Inspeccion General de Justicia) ordered a
new method for the digitalization of any official documents submitted by
overseas companies when complying with the Annual Information Rule. Said
documents will be digitized and certified through digital certificates issued
by the National Office for Information Technology (Oficina Nacional de
Tecnologías de Información).
Labor and Social Security Ministry approved Resolution nr.
In accordance with it, instructions have been given for the implementation of
the digital signature and the National Plan for the Electronic Government, at
the above-mentioned Ministry as per Act nr.
25506 and Decree
Signature in criminal proceedings.
“UNLP Grid” Project
is being developed by
the National University of La Plata through the Advanced Centre for Information
Processing (Centro Superior para el Procesamiento de
signature in the Government Financial Administration is being implemented
Treasury Department of the Finance Minister (
was granted an economic
amount to children of unemployed persons and for those who work in the informal
market or the ones who own less than the minimum wage. The objective is to
ensure that child assists to the school and regular health controls. Those are
a necessary condition in order to receive the mensual payment.
3.500.000 of children
The Law 26743 of May 23
2012 consolidates the right of recognize the identity as everyone feels it with
the possibility that differs from the naturally one.
In one year of its
enactment, 3000 people changed their names. This is a huge change with some
challenges on the access to the health system, the education and employment,
FX Market Regulations:
In October 2011, The
Federal Administration of Public Revenues issued the
General Resolution n° 3210
creating a system of authorizations to allow the sale of foreign currency.
However, very few of these transactions are
approved by that instrument.
It also had a string of
measures that strengthened the restriction of foreign currency purchases, such
as prohibitions to buy dollars for individual savings, the conversion into
pesos of foreign pensions and a charge to the costs incurred by credit card in
other countries, among others.
This situation causes
the emergence of a parallel market, and stopped the flight of capitals.
Actually, there were
some rulings that declare the unconstitutionality of that resolution. However,
is necessary to remind that in
law n° 26.862
guarantees the free access to medically assisted reproduction techniques.
benefit will be included within the basics services of
the private and publics social securities. Anyone who wants to enjoy this
benefit must enroll in the Federal Register of Health Facilities.
This law does not discriminate by age (it
only requires the legal age of majority), sexual identity or marital status.
This law was regulated by
Decree n° 956/2013
In 2009, it was
law n° 26.522
as “Audiovisual Communication Services”. It regulates the operating guidelines
of the broadcast media in the
Four articles where
branded as unconstitutional (41, 45, 48 and 161). One of them because limits
the concentration of licenses and the others, because they force to stabilize
the situation immediately. After four years, the Supreme Court issued a final
judgment in which determined the validity of the four articles in question and
the general constitutionality of the law.
This law, also, creates
a self-governing body called the Federal Authority of Audiovisual Communication
Services (AFSCA) responsible for implementing and enforcing the law.
8th, 2008. Act. 26343 enacted thus amending the Personal Data Confidentiality
Act. Under this law, companies bearing credit risk are bound to remove from
their database, those persons having fallen into arrears between January 1st,
2000 and December 10
, 2003, provided such debts had been paid at
the commencement of said Act enforcement or within 180 days after it. For the
purpose of this law, a written agreement from the debtor to pay in instalments
or the homologation of an extrajudicial agreement will cause the debt to be
11th, 2007. By means of Decree 1224, the Executive Power nullified the double
severance pay under Act 25561 and its amendments, due to the fact that the
unemployment rate informed by the National Institute of Statistics and the Census
(Instituto Nacional de Estadísticas y Censos-INDEC) is less than TEN PER CENT
on July 25th, 2007.
This law provides a variety of actions and
procedures to those interested in biotechnological investment, research or
development. These actions and procedures granted do not imply tax exemptions
and consequently a loss for the Government Administration. On the contrary,
they bring about an advantage since new undertakings can be developed.
aid offered includes: 1) an accelerated amortization of profit tax for capital
goods, equipment or any purchase intended for the project; 2) an early return
of the V.A.T. on the purchased products; 3) a system of “Fiscal Credit Bonds
will be granted to the investors for a 50 per cent of the social contributions
and labor taxes on all workers involved in the Project, and - what may be even
more encouraging - for a 50 per cent of the salaries of the research staff
provided they belong to CONICET, a national university or Research Centres
connected to these institutions.
regulation which will be in force for 15 years since its enactment states the
meaning of the word “modern technology” as the technological practice based on
rational knowledge and scientific principles from Biology, Biochemistry,
Microbiology, Biocybernetics, Molecular Biology and Genetics Engineering, which
handles live organisms or its parts with the purpose of either obtaining goods
and services or for the betterment of production processes and/or products.
Enacted December 27th, 2006.
Act 26.190 “System of National Promotion of Renewable Sources for the
Generation of Electrical Power” – This law fosters the investment in the
electric power generation business that makes use of renewable resources. This
promotion will be carried out through a System of National Promotion that will
include investments, benefits and sanctions. The main objective is that the
alternative sources can reach the 8 per cent of the electric power consumption
over a period of 10 years.
Enacted July 15
The law 26618 modifies
the Civil Code concerning to marriage. According with the new law, the marriage
will have the same requirements and effects regardless of whether the parties
are the same or different sex. This means that same sex couples will be able to
adopt children, inherit their partner, etc. The law amended in total 43
articles of the Civil Code.
of the speed limit, the higher centre of gravity in these vehicles, and also
the wind, make up a mix of critical variables, which cause a high number of
fatal accidents, as shown in the national statistics reports.
Argentine Nation is to fulfil the agreements made with the International
Community under Act 25632 and take the necessary measures for the prevention of
Slave Trade, for the reinforcement of its criminal persecution and the
protection and assistance of victims.
control the use and treatment of those soils suitable for agricultural and
forestation activities since the inadequate exploitation of said soils have
already shown, -or may show- signs of degradation caused by the harmful action
of human beings.
individual who ill-treats animals will be fined a sum ranging from two (2) to
twenty (20) minimum wages, or put into jail for a period of fifteen (15) days
and up to one (1) year.
the sake of public health, cigarettes either of national or foreign manufacturers,
will pay taxes on the consumer price except V.A.T. This is a special one per
cent (1 %) tax. The same tax will be imposed on all alcoholic drinks, beer,
champagne, fizzy wine, syrups, extracts and concentrates considered as imports,
and to be used in the preparation of alcoholic or non-alcoholic drinks.
the purpose of regulating the Article 86 of the Criminal Code regarding to
legal abortion in three limitation circumstances, this bill seeks to end debate
on the interpretation of Article 86, putting an end to the debate on the legal
abortion in a country with high maternal mortality rate due to illegal
abortions and in unhealthy conditions.
Since January 1st , 2011 through the Resolution 70/2010 of the Legal and
Technical Secretariat of the Presidency of the Nation, the Official Gazette can
be found free (only to the daily edition of the 1st. section its database)
Similarly, the Decree
1431 of 2011, the Argentine Legal Information Service (
Sistema Argentino de Información Jurídica
) formerly known as SAIJ,
) can be found online full
text and for free.
Through the InfoJus
are accessible (in Spanish and full text):
National and Provincial Jurisprudence
Dictates of the Solicitor of the Treasury
And Resolutions of the AFIP (tributary agency)
is a free site belonging to the
Ministry of Economy and one of the most complete in legal information regarding
national law, provincial law, Mercosur, jurisprudence, doctrine and standards
of public national administration. There you can also find all national
codes, civil, commercial, penal, etc.
Centro de Información Judicial
is a free
site with the news of the Judiciary. You will be able to find the latest
information regarding the case law and the work of the courts and judges in all
Civil Code Update – New
Código de Comercio
- Code of Commerce Update – New
Penal Code Update – New
Código Procesal Civil y Comercial
– Civil and Commerce Code Update – New
Código Procesal Penal
– Penal Process Code Update – New
Código de Justicia Militar
- Military Justice Code Update - New
Customs Code - Update - New
Aeronautics Code -Update - New
Código de Mineria
Mining Code - Update - New
Código Alimentario Argentino
Código de Ética Pública
– Public Ethics Codes
Código Electoral Nacional
- National Electoral Code
The most well
known editorial houses of legal publications and codes are
Another good source is
/ Bases de datos, portales y revistas
/ Temática Derecho -- the University L