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 currently working at the Secretariat Training and Jurisprudence of the Public Defender's Office in Argentina and as 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 Orrego Hoyos 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 also has a librarianship degree from the Universidad de Ciencias Empresariales y Sociales in Buenos Aires.


Published February 2017

(Previously updated by the initial authors in May/June 2008; and by Gloria Orrego Hoyos in Nov./Dec.2011, in Feb. 2014, and in Sept. 2015)

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, passed in 1853.


This text was modified in 1860 when the province of Buenos Aires was 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 Twenty Ministries:

(After the arrival of President Mauricio Macri in 2015, the Ministry of Planning, Public Investment and Services disappeared and were created 5 more Ministries)

·      Ministry of Interior, Public Works and Housing

·      Ministry of Foreign Affairs, International Trade and Worship

·      Ministry of Defense

·      Ministry of Economy and Public Finance

·      Ministry of Energy and Mining

·      Ministry of Transport

·      Ministry of Communications

·      Ministry of Environment and Sustainable Development

·      Ministry of Culture

·      Ministry of Modernization

·      Ministry of Justice and Human Rights

·      Ministry of Security

·      Ministry of Education and Sports

·      Ministry of Labour, Employment and Social Security  

·      Ministry of Health

·      Ministry of Science, Technology and Innovation

·      Ministry of Social Development

·      Ministry of Agro-Industry

·      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.


3.1. 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.


3.2.         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 about 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 the 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.


Regarding 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

The Executive Power, via Decree No. 191 of February 23, 2011, submitted to the national legislature the Project of Civil and Commercial Code, with the aim to codify the rights recognized in recent years by different rules, incorporating a non-discriminatory paradigm and a Latin-American cultural identity, in order to integrate Argentina to the Latin American cultural block. The project was presented as 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.


On October 1, 2014, the civil codification in Argentina was modified by the Law 26.994. It came into effect on August 1st, 2015. It includes severe modifications to many civil and private matters:

·      Marriage, Concubinage (Unión Convivencial), and Divorce   

o    In the draft Code with an average sanction, only the duty of cooperation, coexistence, moral duty of fidelity, mutual assistance and food subsist (Articles 431 and 432).

o    Marriage rules correspond to the regime of Law 26,618 of Equal Marriage.

The personal separation figure is deleted.

Regarding divorce, the three-year requirement for divorce (article 435 et seq.) is eliminated, among others. Divorce can be requested either individually or jointly (article 437). It eliminates the need to invoke a cause imperatively imposed by the Code (article 438). A new institute - The economic compensation (article 439) - is incorporated under a parameter of family solidarity and equality. The effects of the divorce bind will not result in any guilt (article 439). With support in the principle of the autonomy of the will, it is established the possibility of opting, through the celebration of marriage conventions, among the following patrimonial regimes: 1) community and 2) separation of assets.

o    You can agree on the assets that each one brings to the marriage. In the absence of option, on the patrimonial regime, the system of community of profits applies (article 463).

o    Matrimonial conventions must be implemented by public deed (article 448).

o    The patrimonial regime is susceptible to be modified by convention of the spouses after the year of its application (article 449). Regarding the provisions applicable to both schemes, it is stated that the spouses are jointly and severely liable for the obligations contracted by one of them to meet the ordinary needs of the household or the support and education of the children (Article 461).


·       The convivial unions (concubinage, customary marriage) are incorporated into positive law, which are defined as the union based on affective relationships of a singular, public, notorious, stable and permanent character between two people who live together and share a common life project, whether of the same of different Sex (Article 509). Proof, economic aspects, the contribution to the household charges, responsibilities and Attribution of the common home in case of rupture (article 512 et seq.).

o    Economic relations will be established as stipulated in the coexistence pact (article 513). If there is no covenant of coexistence, each member freely exercises the powers of administration and disposition of the assets of his ownership (Article 518).

o    The protection of the family home is established for cohabiting unions (article 522).

o    The judge must set the term of the attribution, which cannot exceed two years to be counted from the moment in which the coexistence ceased, in accordance with the provisions of article 523 (article 526).

o    It establishes the possibility that the judge establishes a compensatory rent for the use of the property in favor of the cohabitee to whom the dwelling is not attributed (article 526).

o    If it is a rented property, the non-tenant co-investor has the right to continue in the lease until the contract expires, maintaining the obligor to the payment and the guarantees that were originally constituted in the contract (Article 526).

o    The real right of free room is granted to the surviving cohabitant who lacks habitable housing or sufficient assets to access it, in case of death of the other partner, for a maximum period of two years (article 527)


·      Assisted Human Reproduction

Consent in assisted human reproduction techniques. The intervening health center must obtain the prior, informed and free consent of the people who undergo the use of assisted human reproduction techniques. This consent must be renewed every time the gametes or embryos are used (Article 560).

o    Instrumentation: the consent must contain the requirements foreseen in the special provisions, for its later notarization before public notary or certification before the sanitary authority corresponding to the jurisdiction. Consent is freely revocable until conception has taken place in the person or implantation of the embryo (article 561).

o    The axis of filiation through the techniques of assisted human reproduction is governed by the "procreational will" (Article 562).

o    Information regarding the person born from the use of human reproduction techniques assisted with gametes of a third party must be included in the corresponding base file for the birth registration (article 563); At the request of people born through the techniques of assisted human reproduction, can: Obtain from the intervening health center information regarding the donor's medical data, when relevant to health; reveal the identity of the donor, for duly substantiated reasons, evaluated by the judicial authority by the shortest procedure provided for by local law (article 564).


·      Adoption

Rights of children and adolescents. Adoption is governed by the principles of: the best interests of the child, respect for the right to identity, exhaustion of the possibilities to remain in the family of origin or extension, preservation of fraternal bonds, right to know the origins, right to that your opinion be taken into account according to their age and degree of maturity, being obligatory to require their consent after the ten years (article 595).

o    Members of a marriage, both members of a joint union or a single person (article 599), may be adopters.

o    The age of the persons who want to adopt at 25 years is reduced and the adopter is required to be at least 16 years older than the adopted one (articles 599 and 601).

o    The need for adopters to be registered in the Register of Adopters (Article 600) is expressly provided for.

o    It establishes the right to adopt of the people in union together (Article 602).

o    It is envisaged that divorced persons may adopt jointly or when the joint union ceases (Article 604).

o    The need for the judicial declaration of the adoptability status is expressly introduced as a step prior to custody for adoption purposes in the cases provided for in the norm (article 607).

o    The choice of the custodian is a discretion of the judge who designates it according to the list sent by the register of adopters and giving participation, the administrative authority that intervened in the process and the child or adolescent, whose opinion must be taken into account according to his age and degree of maturity, in the case of being over ten years must give express consent (Article 613 and Article 617).

o    The custody for adoptive purposes, which cannot exceed 6 months, is granted by judicial decision (Article 614).

o    A new type of adoption is introduced: the so-called integration in which the filiatory bond and its effects are maintained between the adoptee and his / her parent of origin (article 619, including C, article 630 et seq.).


·      Parental responsibility

It regulates kinship by nature, by "methods of assisted human reproduction," by adoption and by affinity (Articles 529 and 535, 536 et seq.).

o    The trial of a food court ceases to be ordinary, and becomes the shortest established by local law (article 543).

o    The right of communication of underage persons with restricted capacity, sick or disabled, whose care is in charge of another, with their ascendants, descendants, siblings and relatives by first degree affinity (article 555) is guaranteed.


·      Property

o    A general part is devoted to provisions and principles common to all real rights, to the rules on acquisition, transfer and extinction and the requirements for their effectiveness (articles 1882 to 1907).

o    The numerus clausus system is maintained in its article 1887. Real rights are considered in the Project: a) the domain; B) the condominium; C) horizontal property; D) real estate projects; E) timeshare; F) the cemetery private; G) the surface; H) usufruct; (I) use; J) the room; K) servitude; L) mortgage; M) anticresis); N) the garment.

o    The concept of "shore line" is redefined, meaning the average of the common maximum floods (art 1960) instead of the average floods.

o    The concept of imperfect domain (article 1946) is redefined, including revocable domain, fiduciary domain and dismembered domain (article 1964).

o    The powers of the holder of the revocable domain and the general effects after extinction are specified (articles 1965, 1966 et seq.). With respect to the revocable domain, the maximum term corresponding to the resolving conditions is established (article 1965).

o    It is foreseen that the use of real estate domain must be carried out in accordance with the administrative rules applicable in each jurisdiction (article 1970).


·      Obligations and Contracts

o    Obligations to give money. The Project indicates that, if at the time of the constitution of the obligation was stipulated to give foreign currency, the obligation should be considered as giving amounts of things (article 765).

o    In turn, in the event that the debtor could not deliver the agreed thing, article 765 in fine is foreseen that "the debtor may be released giving the equivalent in legal tender currency."

o    Interest accrues interest only when: (a) an express clause authorizes the accrual of interest to capital at least six months, b) the obligation is demanded judicially; In this case, the accumulation operates from the date of notification of the claim, c) the obligation is settled judicially; In this case, capitalization takes place since the judge ordered to pay the resulting amount and the debtor is slow to do so, d) other legal provisions provide for accumulation (article 770).

o    Introduces new categories of contracts such as the contract for adhesion to predisposed clauses and the consumer contract (articles 1092 to 1095). A series of general principles on consumer contracts is being received, which are complemented by the Consumer Defense Law 24.240. It includes the regulation of abusive practices, information and publicity, special procedures and unfair terms (articles 1092 to 1122).


·      Personal Rights

The existence of the human person begins with conception (Article 19). Second Transitory Standard: "The protection of the embryo not implanted will be the object of a special law." (Corresponds to article 19 of the Civil and Commercial Code of the Nation).


A chapter is introduced expressly regulating these rights. They stand out:

o    Inviolability of the human person (article 51);

o    Protection of personal dignity (article 52);

o    Right to the image (article 53);

o    Prohibition of any practice aimed at producing a genetic alteration of the embryo that is transmitted to his offspring (article 57);

o     Research on human beings (article 58);

o    Informed consent for medical acts

o    Health research (article 59);

o    Advance medical directives (article 60);

o    Funeral arrangements (article 61).


·      Inheritance

Since the death of the deceased, the heirs have all their rights and actions in an undivided manner, with the exception of those that are not transmissible by succession, and continue in possession of what the offender was possessor. The debtor's debts are answered with the assets received by the heirs (eliminating the distinction between plain and flat acceptance and acceptance with the benefit of inventory) (article 2280).

o    The bidding process is incorporated. In this one any of the heirs can request the bidding of some of the assets of the inheritance so that it is adjudged to him within its hijuela by a value superior to the one of the valuation, if the other partners do not exceed their offer (article 2372).

o    The assumption of marriage in extremis is incorporated. This new institute tends to verify that the marriage did not have as object the capture of the inheritance (article 2436).

o    It proposes a modification of the portions of the legitimate: in terms of the descendants, is modified from the fourth-fifths to two-thirds; For ancestors, from two-thirds to one-half; The spouse maintains his or her legitimate means (article 2445).

o    It is stipulated the improvement of the heel to an heir with disability; Even through a trust (article 2448).

o    The "testamentary trust" is regulated, although it must always respect the lawfulness of forced heirs (article 2493).


·      Legal Capacity (Capacidad Juridica en el Nuevo Codigo Civil y Commercial de la Nacion, by Juan Pablo Olmo, (Nov. 2014) (Slideshare Presentation). Every human being has the capacity to hold legal rights and duties. The law may deprive or limit this capacity with respect to facts, simple acts, or specific legal acts (article 22).


o    All human beings can exercise their rights by themselves, except for the limitations expressly provided in this Code and in a judgment (Article 23).


o    They are incapable of exercises: a) the person to be born; B) the person who does not have the sufficient age and degree of maturity, with the scope set forth in Section 2 on "Minor Person"; C) the person declared incapable by sentence Judicial, in the extension provided in that decision (Article 24).


o    Person with restricted ability and disability. The judge may restrict the capacity for certain acts of a person over the age of thirteen who suffers from an addiction or a permanent or prolonged mental disorder, of sufficient gravity, provided that he considers that from the exercise of his full capacity he may result in harm to your person or property. In relation to such acts, the judge must designate the necessary support (s) provided for in article 43, specifying the functions with reasonable adjustments according to the needs and circumstances of the person. The designated support (s) should promote autonomy and favor decisions that respond to the preferences of the protected person. By exception, when the person is absolutely unable to interact with their environment and express their will by any appropriate means, means or format and the support system is ineffective, the judge can declare the incapacity and designate a healer (article 32).


o    During the process, the judge must order the necessary measures to guarantee the personal and patrimonial rights of the person. In such a case, the decision must determine which acts require the assistance of one or more supports, and which representation of a healer. It may also designate support networks and persons acting with specific functions as the case may be (Article 34). The person in whose interest the process is carried out is part and can provide all the evidence that they do to their defense (article 36). Once the request for declaration of incapacity or restriction of capacity has been filed with the judge corresponding to his address or the place of his hospitalization, if the person in whose interest the proceedings are carried out has appeared without lawyer, one must be appointed to represent her and provide her with legal assistance at the trial (article 36). The person who requested the declaration can provide all kinds of evidence to prove the facts invoked (article 36).


o    The judgment must determine the extent and scope of the restriction and specify the functions and acts that are limited, ensuring that the personal autonomy is affected as little as possible. It must also designate one or more support or trustees in accordance with the provisions of article 32 and indicate the conditions of validity of the specific acts subject to the restriction with indication of the person (s) intervening and the modality of their action (article 38).


o    It regulates a new way of complementing the exercise of capacity in people with restricted capacity, called support system (article 43).


·      Tort Law

o    The figures of the preventive and punitive function of civil liability are introduced, through preventive action (article 1711) and excessive punishment (article 1714).

o    The general rules on liability (grounds for justification, risk taking, attribution factors, consent of the injured party are expanded, articles 1718, 1719, 1720, 1721/24).

o    The provisions on damage and full reparation are extended; the responsibility for death is limited (articles 1740 and 1745).

o    Rules on collective and anonymous liability are introduced (articles 1761 and 1762).

o    Regarding State Responsibility, the application of norms and principles of national or local administrative law is established as appropriate (article 1766). Fourth Transitory Standard: "The responsibility of the national State and its officials for the acts and omissions committed in the exercise of its functions shall be the object of a special law. "(Corresponds to articles 1764, 1765 and 1766 of the Civil and Commercial Code of the Nation). The aforementioned special law is Law 26.944 on State Responsibility.

o    Article 1810 (Unilateral guarantees), last paragraph, provides: "In the case of fraud or manifest abuse of the beneficiary arising from instrumental or other rapid and easy examination, the guarantor or the originator may require the judge to set an adequate security that the beneficiary must satisfy prior to collection. "


·      http://www.infoleg.gob.ar/infolegInternet/anexos/235000-239999/235975/norma.htm

·      http://www.nuevocodigocivil.com/textos-oficiales-2/

·      http://www.saij.gob.ar/nuevo-codigo-civil-y-comercial-de-la-nacion



·      http://www.saij.gob.ar/

·      http://www.cij.gov.ar/buscador-de-fallos.html

·      http://www.csjn.gov.ar/sentencias-acordadas-y-resoluciones/sentencias-de-la-corte-suprema

·      http://jurisprudencia.pjn.gov.ar/jurisp/principal.htm

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



·      http://www.saij.gob.ar/

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

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

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

·      http://colectivoderechofamilia.com/

·      http://www.sde.gob.ar/justicia/cuadrocomparativo.pdf

·      http://palabrasdelderecho.blogspot.com.ar/2015/07/materiales-para-la-entrada-en-vigencia.html


5.2. Commercial Jurisdiction

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


Commercial Code: By art. 4 of the Law No. 26,994, the Commercial Code is repealed, except for Articles 891.892, 907, 919, 926, 984-996, 999-1003 and 1006 to 1017/5, which are incorporated by Articles 631-678 of law 20,094, empowering the national Executive to renumber the articles of the Act by virtue of the incorporation of the above procedures.


Since August 1st, 2015, they are regulated by the Civil and Commercial Code of the Nation

·      Official Version at December 23rd, 2013



·      http://www.saij.gob.ar//

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

·      http://www.cij.gov.ar/buscador-de-fallos.html

·      http://www.csjn.gov.ar/sentencias-acordadas-y-resoluciones/sentencias-de-la-corte-suprema

·      http://jurisprudencia.pjn.gov.ar/jurisp/principal.htm


Commercial Doctrine:

·      http://www.saij.gob.ar/

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

·      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.



·      http://www.saij.gob.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/jurisprudencia/ (click on InfoJuris)  http://juristeca.jusbaires.gov.ar/



·      http://www.saij.gob.ar/

·      http://www.foroabogadossanjuan.org.ar/ (browse to doctrine)

·      http://www.bcra.gob.ar/Pdfs/Texord/t-jAFIP.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 January 20, 2015

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

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



·      http://www.saij.gob.ar/

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

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



·      http://www.saij.gob.ar/

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


5.5. Criminal Jurisdiction

Criminal Courts have competence over all matters arising under the Criminal Code. Please access the list of rules that amend and supplement the Criminal Code of the Nation here.


Criminal Code:

·      Official version at November 2nd, 2016

·      http://www.saij.gob.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.saij.gob.ar/

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

·      http://www.cij.gov.ar/buscador-de-fallos.html

·      http://www.csjn.gov.ar/sentencias-acordadas-y-resoluciones/sentencias-de-la-corte-suprema

·      http://jurisprudencia.pjn.gov.ar/jurisp/principal.htm



·      http://www.saij.gob.ar/

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


6.    The Value of Jurisprudence

The Common Law stare decisis creates an obligation to follow decisions by the Superior Courts, yet leaving discretion in the hands of the judges to deviate from the precedence if application proves inconvenient.


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:


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:

·       Argentina Association of Trial by Jury

·       http://www.clarin.com/policiales/Jurados-populares-condenas-absoluciones_0_1572442873.html

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

·       http://www.lanacion.com.ar/1955533-cada-vez-mas-provincias-incorporan-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. 24515 in 1995 (provided by InfoLEG by the Ministerio de Justicia y Derechos Humanos, Presidencia de la Nacion) and started work in 1997.


Since March 2005, by Presidential Decree No. 184 (provided by InfoLEG by the Ministerio de Justicia y Derechos Humanos, Presidencia de la Nacion) 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 on 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, it seeks 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.


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:


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.


The AFIP celebrates international agreements and conventions on taxation, customs affairs and to avoid double taxation. To access an updated list of them, please click here.


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:


Provincial governments:




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:


The Argentine Republic has signed, among others, the following agreements and treaties:


The office in charge of the implementation of such policies is the Ministry of Environment and Sustainable Development. 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:


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 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.




·       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

·       Los Tratados Internacionales de Derechos Humanos y la Constitucion Nacional (April 2006):  http://www.ciencias.org.ar/user/files/garciabelsunce.pdf

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

·       Centro Argentino de Estudios Internacionales: 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 (B.O. 06/13/06), Decree nr. 561/06 (B.O. 06/04/16)) 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. 561/2016 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

It works within the Administrative Management Office (Subsecretaría de Gestión Administrativa)nd gives advice on technical matters in relation to the Digital Signature structure.


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


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:

·      Firma Digital: Justice General Inspection Office. Digital Signature. (12/19/2007)


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.




15. News on Rules and Regulations

Universal Child Allowance (by ANSES – Asignacion Universal por Hijo):

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 minimal payment.


Nowadays, approximately 3,500,000 of children enjoy it.


Law of Gender Identity:

The Law 26743 of May 23rd, 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.




FX Market Regulations:

In October 2011, The Federal Administration of Public Revenues issued the General Resolution n° 3210 (Resolucion General 3210/2011) (provided by InfoLEG), 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.


In January, 2014, through the General Resolution 3583 (AFIP), the Government formalized the authorization for the purchase of dollars for saving to individuals. Such authorization will be carried out, prior authorization from the Federal Public Revenue Administration, with a perception (surcharge) 20 percent to be considered as an advance payment of Income Tax or Personal Property by the quality of taxpayer proceed to acquire.


It is also contemplated that the perception (surcharge) is not whether those who buy foreign currency for savings makes a bank deposit immobilizing said holding foreign currency for a minimum period which was established in a year.


In December, 2015, by the Communication A6037 (BCRA), http://www.bcra.gov.ar/pdfs/comytexord/A6037.pdf, the Government repealed the system of authorizations to allow the sale of foreign currency and sanctioned a set of regulations in order to simplify transactions. At present, market operates to allow the sale of foreign currency with no permission requested.


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, created a self-governing body called the Federal Authority of Audiovisual Communication Services (AFSCA) responsible for implementing and enforcing the law. However, as per Decree nr. 267/2015, the Government introduced several amendments, such as the creation of a new self-governing entity named the National Agency of Communications (ENACOM) which replaces AFSCA's functions.


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 10th, 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 installments 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 (Ley 26618 Honorable Congreso de la Nacion Argentina, 7/15/2010):

Enacted July 15th, 2010. The law 26618 modifies the Civil Code concerning 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 fulfill 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.



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) SAIJcan be found online full text and for free.


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


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


19. Legal Publishers

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


Another good source is UBP Biblioteca/Biblioteca Digital. Bases de datos, portales y revistas electrónicas / Temática Derecho – University Library.  


20. Human Rights Web Sites and Organizations


21. Legislation, Jurisprudence and Doctrine Web Sites


22.  Provincial Judicial Power


Directory of provincial official sites: https://www.argentina.gob.ar/

o    https://consejo.jusbaires.gob.ar/index

o    http://www.senado-ba.gov.ar/

o   http://www.scba.gov.ar/portada/default2014.asp

o    http://www.juscatamarca.gob.ar/

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

o    http://www.juschubut.gov.ar/

o    http://www.legiscba.gob.ar/