Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation

Autores
Luna Requena, Álvaro; Aguilar Valdez , Oscar R.
Año de publicación
2004
Idioma
inglés
Tipo de recurso
artículo
Estado
versión publicada
Descripción
Fil: Luna Requena, Álvaro. Pontificia Universidad Católica Argentina. Facultad de Derecho; Argentina
Fil: Luna Requena, Álvaro. Estudio Beccar Varela; Argentina
Fil: Aguilar Valdez , Oscar R. Estudio Beccar Varela; Argentina
The stamp tax is a provincial duty levied upon the execution in writing of non gratuitous acts or contracts, including those entered into by correspondence, being the existence of a written document essential for the triggering of the taxable event. In a relevant decision for the oil and gas industry, Argentine Federal Court of Justice ruled on April 15, 2004 in re “Yacimientos Petrolíferos Fiscales S.A. s. Tierra del Fuego”, “Shell Compañía Argentina de Petróleo S.A. v. Neuquén” and “Transportadora de Gas del Sur S.A. v. Santa Cruz” that the taxable event of the stamp tax cannot arise out of the strict limit foreseen in the applicable regulations, and that licit efforts to avoid the tax are not reprehensible.
Fuente
OGEL 2004 2(3)
Materia
IMPUESTO DE SELLOS
TRIBUTO PROVINCIAL
GAS
Nivel de accesibilidad
acceso abierto
Condiciones de uso
https://creativecommons.org/licenses/by-nc-sa/4.0/
Repositorio
Repositorio Institucional (UCA)
Institución
Pontificia Universidad Católica Argentina
OAI Identificador
oai:ucacris:123456789/20990
Acceder
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oai_identifier_str oai:ucacris:123456789/20990
network_acronym_str RIUCA
repository_id_str 2585
network_name_str Repositorio Institucional (UCA)
spelling Important Argentine Federal Supreme Court Ruling in Oil & Gas TaxationLuna Requena, ÁlvaroAguilar Valdez , Oscar R.IMPUESTO DE SELLOSTRIBUTO PROVINCIALGASFil: Luna Requena, Álvaro. Pontificia Universidad Católica Argentina. Facultad de Derecho; ArgentinaFil: Luna Requena, Álvaro. Estudio Beccar Varela; ArgentinaFil: Aguilar Valdez , Oscar R. Estudio Beccar Varela; ArgentinaThe stamp tax is a provincial duty levied upon the execution in writing of non gratuitous acts or contracts, including those entered into by correspondence, being the existence of a written document essential for the triggering of the taxable event. In a relevant decision for the oil and gas industry, Argentine Federal Court of Justice ruled on April 15, 2004 in re “Yacimientos Petrolíferos Fiscales S.A. s. Tierra del Fuego”, “Shell Compañía Argentina de Petróleo S.A. v. Neuquén” and “Transportadora de Gas del Sur S.A. v. Santa Cruz” that the taxable event of the stamp tax cannot arise out of the strict limit foreseen in the applicable regulations, and that licit efforts to avoid the tax are not reprehensible.Maris B.V.2004info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfhttps://repositorio.uca.edu.ar/handle/123456789/209901875-418XOGEL 2004 2(3)reponame:Repositorio Institucional (UCA)instname:Pontificia Universidad Católica Argentinaenginfo:eu-repo/semantics/openAccesshttps://creativecommons.org/licenses/by-nc-sa/4.0/2026-02-12T12:55:51Zoai:ucacris:123456789/20990instacron:UCAInstitucionalhttps://repositorio.uca.edu.ar/Universidad privadaNo correspondehttps://repositorio.uca.edu.ar/oaiclaudia_fernandez@uca.edu.arArgentinaNo correspondeNo correspondeNo correspondeopendoar:25852026-02-12 12:55:51.792Repositorio Institucional (UCA) - Pontificia Universidad Católica Argentinafalse
dc.title.none.fl_str_mv Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
title Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
spellingShingle Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
Luna Requena, Álvaro
IMPUESTO DE SELLOS
TRIBUTO PROVINCIAL
GAS
title_short Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
title_full Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
title_fullStr Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
title_full_unstemmed Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
title_sort Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
dc.creator.none.fl_str_mv Luna Requena, Álvaro
Aguilar Valdez , Oscar R.
author Luna Requena, Álvaro
author_facet Luna Requena, Álvaro
Aguilar Valdez , Oscar R.
author_role author
author2 Aguilar Valdez , Oscar R.
author2_role author
dc.subject.none.fl_str_mv IMPUESTO DE SELLOS
TRIBUTO PROVINCIAL
GAS
topic IMPUESTO DE SELLOS
TRIBUTO PROVINCIAL
GAS
dc.description.none.fl_txt_mv Fil: Luna Requena, Álvaro. Pontificia Universidad Católica Argentina. Facultad de Derecho; Argentina
Fil: Luna Requena, Álvaro. Estudio Beccar Varela; Argentina
Fil: Aguilar Valdez , Oscar R. Estudio Beccar Varela; Argentina
The stamp tax is a provincial duty levied upon the execution in writing of non gratuitous acts or contracts, including those entered into by correspondence, being the existence of a written document essential for the triggering of the taxable event. In a relevant decision for the oil and gas industry, Argentine Federal Court of Justice ruled on April 15, 2004 in re “Yacimientos Petrolíferos Fiscales S.A. s. Tierra del Fuego”, “Shell Compañía Argentina de Petróleo S.A. v. Neuquén” and “Transportadora de Gas del Sur S.A. v. Santa Cruz” that the taxable event of the stamp tax cannot arise out of the strict limit foreseen in the applicable regulations, and that licit efforts to avoid the tax are not reprehensible.
description Fil: Luna Requena, Álvaro. Pontificia Universidad Católica Argentina. Facultad de Derecho; Argentina
publishDate 2004
dc.date.none.fl_str_mv 2004
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://purl.org/coar/resource_type/c_6501
info:ar-repo/semantics/articulo
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://repositorio.uca.edu.ar/handle/123456789/20990
1875-418X
url https://repositorio.uca.edu.ar/handle/123456789/20990
identifier_str_mv 1875-418X
dc.language.none.fl_str_mv eng
language eng
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
https://creativecommons.org/licenses/by-nc-sa/4.0/
eu_rights_str_mv openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by-nc-sa/4.0/
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Maris B.V.
publisher.none.fl_str_mv Maris B.V.
dc.source.none.fl_str_mv OGEL 2004 2(3)
reponame:Repositorio Institucional (UCA)
instname:Pontificia Universidad Católica Argentina
reponame_str Repositorio Institucional (UCA)
collection Repositorio Institucional (UCA)
instname_str Pontificia Universidad Católica Argentina
repository.name.fl_str_mv Repositorio Institucional (UCA) - Pontificia Universidad Católica Argentina
repository.mail.fl_str_mv claudia_fernandez@uca.edu.ar
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score 12.930639

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