“VULNERABILITY” AND ARGENTINA’S SUPREME COURT. A NEW INSTRUMENT TO EXPAND JUDICIAL REVIEW
In 2019, Argentina’s Supreme Court found an income tax provision to be unconstitutional, since it did not account for the plaintiff’s “vulnerability”. The Court ordered Congress to reform applicable tax law; in the meantime, the plaintiff –a 79-year-old retired woman– could not be required to pay in...
Guardado en:
| Autor principal: | |
|---|---|
| Formato: | Artículo revista |
| Lenguaje: | Español |
| Publicado: |
Centro de Investigaciones Jurídicas y Sociales - FD - UNC - CONICET
2023
|
| Materias: | |
| Acceso en línea: | https://revistas.unc.edu.ar/index.php/anuariocijs/article/view/40622 |
| Aporte de: |
| Sumario: | In 2019, Argentina’s Supreme Court found an income tax provision to be unconstitutional, since it did not account for the plaintiff’s “vulnerability”. The Court ordered Congress to reform applicable tax law; in the meantime, the plaintiff –a 79-year-old retired woman– could not be required to pay income tax. This open-ended notion of “vulnerability” –absent in Argentina’s Constitution and not defined by the Court’s decision– expands the judiciary’s constitutional review powers, while fostering a more detailed and more focalized legislative language. |
|---|