UPDATE: A Research Guide to the Argentine Legal System

 

By Dr.Gisela Monge Roffarello, Emilse Monge Roffarello ,Dr . Ezequiel Trajtenberg and Prof. Eng. Julio O. Trajtenberg

Update by Gloria Orrego Hoyos

 

 

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 (Judicial Judgments Observatory) at ELA – Equipo 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 Colombia , where she obtained her law degree from the Pontificia Universidad Javeriana College of Law in Bogotá , Colombia , and is now living and working in Argentina where she obtained a Master in Constitutional Law and Human Rights from the Universidad de Palermo in Buenos Aires . She has also a librarianship diploma from the Universidad de Ciencias Empresariales y Sociales in Buenos Aires . Ms. Orrego Hoyos is a member of the American Association of Law Librarians, and published significant scholarship.

 

Dr. Gisela Monge Roffarello is a lawyer in Cordoba , Argentina . Emilse Monge Roffarello is enrolled in the Law and Social Science School, at the University Blas Pascal, Argentina .   Dr. Ezequiel Trajtenberg   is a lawyer and Magister in Relations and International Negotiations - University of San Andres (UdeSA), Argentina . Professor Engineer Julio Trajtenberg is senior Adviser in computer sciences and digital signature at the I.R.S. of Argentina ( AFIP -Administracion Federal de Ingresos Publicos ); he had been Adviser in computer sciences at the Justice Department of Argentina.

 

 

Published February 2014

(Update by the initial authors on May/ June 2008; Updated by Gloria Orrego Hoyos in November/December 2011)

See the Archive Version!

 

 

Table of Contents

1.        Argentina’s Form of Government

2.       Executive Power

3.       Legislative Power

3.1.    Chamber of Deputies

3.2.    Senate

4.       Judicial Power

5.       Jurisdictions

5.1.    Civil Jurisdiction

5.2.    Commercial jurisdiction

5.3.    Contentious-administrative jurisdiction

5.4.    Labor jurisdiction

5.5.    Criminal jurisdiction

6.       The value of jurisprudence

7.       Trial by Jury

8.       Other State Institutions

8.1.    General Auditing Office of the Nation

8.2.    The Ombudsman

9.       INADI

10.   Office of Domestic Violence

11.    Argentine Tax System

11.1.                      Legal Organization

11.2.                     Federal Participation Tax Regime

11.3.                     Types of Taxes

12.    Environmental Legal Framework in Argentina

13.    International Treaties

14.    Digital Signature

15.    News on Rules and Regulations

16.    Law Bills

17.   Sources of Primary and Secondary Materials

18.    National Codes

19.    Legal Publishers

20.   Human Rights Web Sites

21.    Legislation, Jurisprudence and Doctrine Web Sites

22.   Provincial Judicial Power

1.        Argentina ’s Form of Government

The 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 Argentina adopts a written Constitution. Finally, it is federal because the provincial governments keep their self-rule despite responding to a common government (The National government). The nation adopts this form of government as established by the National Constitution http://bibliotecadigital.csjn.gov.ar/Constitucion-de-la-Nacion-Argentina-Publicacion-del-Bicent.pdf , passed in 1853.

 

This text was modified in 1860 when the province of Buenos Aires is included, since it was not part of the Argentine Confederation in 1953.

 

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 Constitution.

 

The Argentine Republic comprises 23 provinces and the city of Buenos Aires . The provinces are Buenos Aires , Catamarca, Corrientes , Córdoba, Chaco, Chubut, Entre Ríos , Formosa , Jujuy , La Pampa, La Rioja, Mendoza , Misiones, Neuquén, Río Negro, Salta , San Juan , San Luis, Santa Cruz , Santa Fe , Santiago del Estero , Tucumán, and Tierra del Fuego .

 

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 Federal government 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 interest works.

 

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 agents.

 

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.

2.       Executive Power

The Executive power is vested in the President who is in charge of the general administration of the country and the compliance with the National State interests.

 

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 Vice-President.

 

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 proclaimed President.

 

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 Forces.

 

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.

 

·          Official web page of the Presidency

 

Argentina has fifteen ministries:

 

·          Ministry of Interior

·          Ministry of Foreign Affairs, International Trade and Worship

·          Ministry of Defense

·          Ministry of Economy and Public Finance

·          Ministry of Federal Planning, Public Investment and Services

·          Ministry of Justice and Human Rights

·          Ministry of Security

·          Ministry of Education

·          Ministry of Labour, Employment and Social Security  

·          Ministry of Health

·          Ministry of Science, Technology and Innovation

·          Ministry of Social Development

·          Ministry of Industry

·          Ministry of Agriculture, Livestock, Fisheries and Food

·          Ministry of Tourism

3.       Legislative Power

The Argentine Republic Legislative Power is conducted by the National Congress, made up of two chambers: the Chamber of Deputies and the Senate.

 

1.           Chamber of Deputies

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 their population.

 

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.

 

See the Chamber of Deputies official web page .

 

2.         The Senate

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.

 

See the official web page of the Senate .

4.       Judicial Power

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.

 

See the official web page of the Judicial Power of the Nation .

5.       Jurisdictions

 

5.1. Civil Jurisdiction

The Civil Courts have jurisdiction over civil law matters.

 

Civil code:

·         Official Version in force at June 4 th , 2013

·          http://www.infoleg.gov.ar/infolegInternet/anexos/105000-109999/109481/texact.htm

·          http://www.jusneuquen.gov.ar/share/legislacion/leyes/codigos_nacionales/CC_aindice.htm?dir=leyes/leyes_nacionales

·          http://www.justiniano.com/codigos_juridicos/codigo_civil/codciv.htm

·          Proposed Reform of the Civil Code by the Executive   http://www.infoleg.gov.ar/wp-content/uploads/2013/11/8842012.pdf

·          The Executive Power, through the Decree No. 191 of February 23, 2011, submitted to the national legislature the Project of Civil and Commercial Code in order to codify the rights recognized in recent years by different rules, incorporating a non-discriminatory paradigm and a Latin-American cultural identity, aimed at integrating Argentina to the Latin American cultural block.

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 things.

 

Information on the proposed Civil Code can be found here and here .  

 

Jurisprudence:

·          http://www.infojus.gov.ar/

·          http://www.csjn.gov.ar/documentos/jurisp/index.jsp

·          http://www.legislaw.com.ar/juris/juris.htm

 

Doctrine:

·          http://www.infojus.gov.ar/

·          http://www.legislaw.com.ar/doctri/civil.htm

·          http://www.acader.unc.edu.ar/m9texto.htm

·          http://www.portaldeabogados.com.ar

 

5.2. Commercial Jurisdiction

Commercial judges have competence in all matters arising under commercial laws.

 

Commercial code:

·          Official Version at December 23 rd , 2013

·          http://www.jusneuquen.gov.ar/share/legislacion/leyes/codigos_nacionales/indice_codigo_comercio.htm

 

Jurisprudence:

·          http://www.infojus.gov.ar/

·          http://www.legislaw.com.ar/juris/juris.htm

 

Commercial doctrine:

·          http://www.infojus.gov.ar/

·          http://www.legislaw.com.ar/doctri/comer.htm

·          http://www.iadc.com.ar/jurisprudencia.html

·          http://www.justiniano.com/revista_doctrina/revista_doctrina.htm  

 

5.3. Contentious-Administrative Jurisdiction

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.

 

Jurisprudence:

·          http://www.infojus.gov.ar/

·          http://www.legislaw.com.ar/juris/juris.htm

·          http://www.justiciasantafe.gov.ar/jurisp_destacada/cca2/jurisp_destacada_cca2_lista.htm

·          http://www.juscorrientes.gov.ar/consInfojuris/consultas/consIntegral.php

·          https://www.jusbaires.gob.ar/cmcaba/centro-de-documentaci%C3%B3n

Doctrine:

·          http://www.infojus.gov.ar

·          http://www.foroabogadossanjuan.org.ar/Doctrina_Provincial/articulo_Lima.htm

http://www.bcra.gov.ar/pdfs/texord/texcomp/L20744.pdf

 

5.4. Labor Jurisdiction

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:

·          Official Version at September 27, 2011 http://www.bcra.gov.ar/pdfs/texord/texcomp/L20744.pdf

·          http://www.infoleg.gov.ar/infolegInternet/anexos/25000-29999/25552/texact.htm

·          http://www.societario.com/legislacion/LEY%2020744%20-%20indice.htm

 

 

Jurisprudence:

·          http://www.infojus.gov.ar

·          http://www.legislaw.com.ar/juris/juris.htm

·          http://www.soloderecho.com/viewtopic.php?f=28&t=5180

                                            

Doctrine:

·          http://www.infojus.gov.ar

·          http://www.legislaw.com.ar/doctri/traba.htm

·          http://www.eft.com.ar/doctrina/articulos/derechoshumanos.htm

 

5.5. Criminal Jurisdiction

Criminal Courts have competence over all matters arising under the Criminal Code.

 

Criminal Code:

·          http://www.infojus.gov.ar

·          http://www.justiniano.com/codigos_juridicos/codigo_penal.htm

·          http://www.jusneuquen.gov.ar/share/legislacion/leyes/codigos_nacionales/CP_aindice.htm

·          http://tododeiure.atspace.com/codigos/penal.htm

·          http://www.infoleg.gov.ar/infolegInternet/anexos/15000-19999/16546/texact.htm

 

Jurisprudence:

·          http://www.infojus.gov.ar

·          http://www.legislaw.com.ar/juris/juris.htm

                                                                                                                                                                  

Doctrine:

·          http://www.infojus.gov.ar

·          http://www.legislaw.com.ar/doctri/penal.htm

·          http://www.iuspenalismo.com.ar/doctrina/doctrinapenal.htm

6.       The Value of Jurisprudence

The Common Law has solved the problem of certainty of law in accordance with the stare decisis principle that 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 application.

 

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 United States has stated that "The stare decisis comprehends an important social policy. It represents the element of legal continuity and has its roots in the psychological need of fulfilling reasonable expectations".

 

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.

 

In Argentina , codification of law has not allowed jurisprudence to reach the same significance.

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 considered mandatory.

 

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 arising thereof."

 

The Supreme Court doctrine of judgments, also in Argentina , has moral authority that justifies the obligation, for lower courts, to support its judgments when not agreeing with the Supreme Court decisions; but, at the same time, it does not completely ban said disagreement. In this way, an organized growth of jurisprudence is allowed, without turning the Supreme Court into a new legislator, as later occurred when the Chambers’ faculty of giving plenary judgments to unify jurisprudence was introduced.

7.       Trial by Jury

The National Constitution establishes the trial by jury in three sections:

·          Section 24: "Congress shall promote the reform of the present legislation in all its branches, and the establishment of trial by jury".

·          Section 75, subsection 12: "Congress shall... enact (the laws) that may be required to establish trial by jury".

·          Section 118: "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 the Argentine Republic through this mechanism. However, and not knowing why, the doctrine arduously debates about these postulates validity or their common repeal. These questions generate uncertainty since it is difficult to understand how it is possible for a fundamental regulation of a Rule of Law to lose validity just because political powers do not comply with it. Our constituents, since the National Constitution establishment and until its last reform in 1994, have stated, and implicitly confirmed, their intention.

 

In case the National Congress does not secure the establishment, in the short term, of this institution in the Argentine Republic , it implies open violation and disregard of constitutional regulations.

 

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".   Trial by jury is established to judge certain specific crimes: aggravated murder, kidnapping with extortion, murder with torture, murder with robbery, and sexual harassment crimes.

 

Trial by Jury Links:

·          http://www.clarin.com/diario/2005/08/22/um/m-1038462.htm

·          http://www1.hcdn.gov.ar/dependencias/dip/publicacion/ei13web.pdf

·          http://www.lanacion.com.ar/732395-debutaron-en-el-pais-los-juicios-por-jurados

8.       Other State Institutions:

·          Argentina’s Official Institutions Guide

·          Full Country Organization Chart

                                                     

8.1. General Auditing Office of the Nation

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 .

 

8.2. The Ombudsman

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 .

 

9.       National Institute against Discrimination, Xenophobia and Racism (INADI)

The INADI is a decentralized organization created by   Law No. 24.515 i n 1995 and started work in 1997.

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 here .

 

10.   Office of Domestic Violence

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 phenomenon.

 

See also the official web page here .

11.     Argentine Tax System

11.1.      Legal Organization

As established by the National Constitution, Argentina adopts a representative, republican and federal form of government. There are three levels of government: national, provincial and municipal. The distribution of power among them arises from a generic distribution also established in the National Constitution by which provinces keep all the power not granted to the Nation.

 

The Nation is entitled to:

·          Establish internal indirect taxes (VAT, internal taxes, etc) and external or customs taxes (foreign trade rights).

·          Levy direct contributions, as an exception for a particular period, which are originally of provincial competence (Income taxes, tax on personal property, etc.).

 

11.2. Federal Tax Participation Regime

The National Constitution established the federal participation of taxes between the Nation, the provinces and the city of Buenos Aires (in relation to services and competences that each of them assume).

The agency in charge for the collection of taxes is the Federal Public Revenue Administration ( Administración Federal de Ingresos Públicos ) or AFIP .

 

11.3. Types of Taxes

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:

 

Federal government:

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.

 

Provincial governments:

Taxes: services compensation rates and specific rights.

 

Links:

·          http://www.acopiadorescba.com.ar/COMPENDIOS_s144.html

·          http://www.legislaw.com.ar/legis/tribu.htm

·          http://www.legislaw.com.ar/doctri/tribu.htm

12.    Environmental Legal Framework in Argentina

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.

 

The Constitution:

·          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 and education.

·          Forbids the entry into the national territory of presently or potentially dangerous wastes, and of radioactive ones.

·          Recognizes summary 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 Argentine Republic has signed, among others, the following agreements and treaties:

·          The Focal Point for United Nations Framework Convention on Climate Change (UNFCCC). Act No. 24.295. Argentina presented for COP 3 the greenhouse effect fumes inventory.

·          The National Congress ratified Kyoto Protocol in June, 2001, despite the fact that Argentina , as a developing country, is not obligated to decrease its emission levels.

·          Convention on Biological Diversity (CBD). Act No. 24.375. As a consequence of this act, regulations were sanctioned at national and provincial levels.

·          The production, utilization, trade and export of transgenic seeds is one of the main topics for Argentine governors and agricultural producers, especially since the Cartagena Protocol on Biosafety was signed.

·          The Convention on International 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. Argentina is one of those countries and the treaty was ratified by Act 22.344.

·          The Basel Convention regulates the control of trans-boundary movements of hazardous wastes (Act No 23.922).

·          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.

·          The Argentine Republic legally reflected the Helsinki , London and Copenhagen amendments.

·          Treaty of “ Cuenca del Plata ”, signed in 1969 by government representatives of Argentina , Bolivia , Brazil , Paraguay and Uruguay , was intended to "Promote the harmonic development and integration of Cuenca del Plata and its areas of direct influence".

 

The office in charge of the implementation of such policies is the Secretariat of Environment and Sustainable Development of the Nation 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:

·          http://www.ambiente.gov.ar/?aplicacion=normativa&IdSeccion=0&agrupar=si

·          http://www.legislaw.com.ar/legis/ambi.htm

·          http://www.ecoportal.net  

·          http://www.cedha.org.ar

·          http://www.prodiversitas.bioetica.org  

13.    International Treaties

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 than laws".

 

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 Through 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 Mercosur .

 

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 advisability".

 

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 Argentina into NAFTA reflects this particular case since the organization includes countries from both geographical areas.

 

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" Dogmatic Parts:

1.       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".

 

2.       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.

 

3.       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 law.

 

4.       The constitutions, international treaties signed by provinces and provincial laws.

                                                                  

The official site web page for treaties.

 

Links:

·          http://www.legislaw.com.ar/legis/consti.htm

·          http://www.derechos.org/ddhh/cejil/acuerdo.html

·          http://www.scielo.cl/scielo.php?pid=S0718-00122003000100021&script=sci_arttext

·          http://www.ciencias.org.ar/user/files/GarciaBelsunce.pdf

·          http://www.derecho-comparado.org/sentencias/argArancibiaClavel4.htm

·          http://www.caei.com.ar/

14.   Digital Signature

The regulations frame concerning the Digital Signature in the Argentine Republic is constituted by Act nr 25506 (B.O. 12/14/2001), Decree nr. 2628/02 (B.O. 12/20/2002), Decree nr.724/06 amending the latter (B.O. 06/13/06) and a number of additional rules that state or modify the scope of application and set the procedures.

 

Under 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.

 

Argentine 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 such as Brazil and Chile .

 

This set of regulations constitutes a Digital Signature structure, which has a federal scope and includes:

 

Application Authority:

As 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:

It works within the Public Management Office (Subsecretaria de la Gestion Publica ) and gives advice on technical matters in relation to the Digital Signature structure.
By means of Decree nr. 160/2004 the members of the Digital Signature Advisory Committee were designated by the Executive Power, according to the provisions of Act nr.25506.

Licenser:

It is the technical and administrative body entrusted with the granting of licenses to the licensees and the control of these procedures...

Licensees:

Any 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.

Register authorities

Organizations having the responsibility of certifying the identity and other data from the certificates signers. These duties have been delegated on them by the Licensees.

Audit System:

It will be settled by the Application Authority so as to assess the reliability and quality of the procedures used by the Licensees.

 

This Regulations Frame derogates Decree nr.427/98 which scope of application was specifically for the Public Sector, since it comprises its objectives and range.

 

News on the Digital Signature:

·          Justice General Inspection Office. Digital Signature

10/19/2007

 

The 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).

 

The Labor and Social Security Ministry approved Resolution nr. 1007/07. 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 nr. 378/05.

 

·          Digital Signature in criminal proceedings. Province of Chubut .

12/19/2006

 

The “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 la Información ).

 

·          Digital signature in the Government Financial Administration is being implemented

01/16/2006

 

The Treasury Department of the Finance Minister ( La Secretaría de Hacienda del Ministerio de Economía y Producción) has determined the digital signature shall be used in the Sistema de Administración Financiera Local Unificado (SLU) . This system will support the Financial and Administrative Services rendered to the National Public Administration Offices, making it possible a record of the transactions for the purpose of budget formulation. The system users can apply for admissions, modifications or drops by means of a digital certificate issued by a Certifying Authority from ONTI.

 

Links:

·          http://www.jgm.gov.ar/paginas.dhtml?pagina=261

·          http://www.justiciasantafe.gov.ar/portal/index.php/esl/Informacion-General/Firma-Digital

·          http://www.juschubut.gov.ar/

15.   News on Rules and Regulations

 

Universal Child Allowance :

Trough Decree 1602/09 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.

 

Nowadays, approximately 3.500.000 of children enjoy it.

 

Law of Gender Identity :

The Law 26743 of May 23 rd , 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, among others.

 

Links:

·          http://www.clarin.com/sociedad/promulgo-Ley-Identidad-Genero_0_706129539.html

·          http://www.lanacion.com.ar/1580129-a-un-ano-de-la-ley-de-identidad-de-genero-3000-personas-se-cambiaron-el-nombre

                                                                                                                                                     

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 Argentina the precedent is not compulsory.

 

Assisted Reproduction:

The law n° 26.862 guarantees the free access to medically assisted reproduction techniques. this 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 .

 

Mass Media Law:                                                                     

In 2009, it was promulgated the law n° 26.522 known as “Audiovisual Communication Services”. It regulates the operating guidelines of the broadcast media in the Argentina . The purpose of this law is to increase the diversity and plurality in order to consolidate a strong democracy.

 

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.

 

Data Confidentiality – Amendments :

January 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 th , 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 paid off.

 

Termination of Double Severance Pay :

September 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 (10%).

 

Promotion of Development and Production of Modern Biotechnology :

Act 26270. Passed 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.

 

The 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.

 

This 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.

 

Promotion of Electric Power Generation from Renewable Sources :

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.

 

Same Sex Marriage:

Enacted July 15 th , 2010. 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.

 

16.   Law Bills

 

The Fitting of a Speed Limiting Device on all Double Decker Motor Vehicles – To Be Purchased or Manufactured for the Transport of Passengers :

Exceeding 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.

 

The Slave Trade and the Protection of and Assistance to Victims :

The 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.

 

The Protection and Rearrangement of the National Agricultural Environment :

To 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.

 

Law Against Maltreatment of Animals :

Any 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.

 

Special Taxes on Tobacco, Alcoholic Drinks and Stimulants :

For 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.

 

Abortion :

With 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.

17.     Sources of Primary and Secondary Materials

The Official Gazette ( Boletin Oficial ) 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) here .

 

Similarly, the Decree 1431 of 2011, the Argentine Legal Information Service ( Sistema Argentino de Información Jurídica ) formerly known as SAIJ, now InfoJus ) can be found online full text and for free.

 

Through the InfoJus site are accessible (in Spanish and full text):

 

·            National Laws

·          Provincial Laws

·          National Decrees

·          Provincial Decrees

·          National and Provincial Jurisprudence

·          Doctrine

·          Dictates of the Solicitor of the Treasury

·          Information about Argentina and Mercosur

·          And Resolutions of the AFIP (tributary agency)

 

Infoleg 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 levels.

 

18.      National Codes

·          Código Civil - Civil Code Update – New

·          Código de Comercio - Code of Commerce Update – New

·          Código Penal – 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

·          Código Aduanero – Customs Code - Update - New

·          Código Aeronáutico – Aeronautics Code -Update - New

·          Código de Mineria - Mining Code - Update - New

·          Código Alimentario Argentino - Argentinan Food Code

·          Código de Ética Pública – Public Ethics Codes

·          Código Electoral Nacional - National Electoral Code

 

19.      Legal Publishers

The most well known editorial houses of legal publications and codes are :

·          Abeledo Perrot

·          Zavalia

·          LexisNexis

·          Heliasta

·          La Ley

·          LEGIS  

·          IJ Editores

·          ElDial

·          Eudeba

·          Errepar

 

Another good source is UBP Biblioteca / / Bases de datos, portales y revistas electrónicas / Temática Derecho -- the University L ibrary.  

20.       Human Rights web sites and Organizations

·          www.derhumanos.com.ar

·          www.derechoshumanos.unlp.edu.ar

·          www.sdh.gba.gov.ar

·          http://www.amnistia.org.ar/

·          http://www.derhuman.jus.gov.ar/

·          http://www.derechos.org/nizkor/arg/

·          http://argentina.indymedia.org/features/DH/

·          http://www.desaparecidos.org/main.html

·          http://www.apdh-argentina.org.ar/

·          http://apdhlaplata.org.ar/v1/

·          http://www.acij.org.ar/

·          http://www.cels.org.ar/home/index.php

·          http://www.ceprodh.org.ar/

·          http://www.comisionporlamemoria.org/

·          http://www.correpi.lahaine.org/

·          http://www.abuelas.org.ar/

·          http://www.exdesaparecidos.org.ar/aedd/example2.php

·          http://www.madres.org/navegar/nav.php

·          http://www.eaaf.org/

·          http://www.desaparecidos.org/familiares/

·          http://www.madresfundadoras.org.ar/

·          http://www.memoriaabierta.org.ar/

21.      Legislation, Jurisprudence and Doctrine Web Sites

·          Argentine Service of Legal Information

·          Derechogratis.com

·          Línea jurídica

·          Infoleg

·          Legislaw

·          MicroJuris

22.      Provincial Judicial Power

·          Ciudad Autónoma de Buenos Aires

       Provincia de Buenos Aires

                http://www.senado-ba.gov.ar/

               http://www.scba.gov.ar/jubanuevo/integral.is

               http://www.jusbaires.gov.ar/

·          Catamarca

               http://www.juscatamarca.gov.ar/

·          Chaco

       http://www.justiciachaco.gov.ar/

·          Chubut

       http://www.juschubut.gov.ar/

·          Córdoba

·          Corrientes

               http://www.senadoctes.gov.ar/

·          Entre Ríos

                http://www.senadoer.gov.ar/portada/

·          Formosa

       http://www.jusformosa.gob.ar/

·          Jujuy

·          La Pampa

       www.juslapampa.gov.ar/

·          La Rioja

       http://www.juslarioja.gov.ar/

·          Mendoza

               http://www.legislaturamendoza.gov.ar/

               http://www.jus.mendoza.gov.ar/

·          Misiones

       http://www.jusmisiones.gov.ar/

·          Neuquén

       http://www.jusneuquen.gov.ar/

·          Rio Negro

       http://www.jusrionegro.gov.ar/inicio/

·          Salta

               www.camdipsalta.gov.ar/

       http://www.justiciasalta.gov.ar/

·          Salta Jujuy

·          San Luis

       http://www.justiciasanluis.gov.ar/

·          Santa Cruz

       http://www.sup-trib-delsur.gov.ar/sup-trib-delsur/santacruz/SChome.htm

·          Santa Fe

               http://www.senadosantafe.gov.ar/

               http://www.justiciasantafe.gov.ar/portal/index.php

·          Santiago del Estero

               www.jussantiago.gov.ar

·          Santiago del Estero Corrientes

·          Tierra del Fuego

       http://www.justierradelfuego.gov.ar/

·          Tucumán

        http://www.tucuman.gov.ar/