Cooperatives Shares And Shareholdings - Full Text Of The Norm

Original Language Title: COOPERATIVAS PARTICIPACIONES Y TENENCIAS ACCIONARIAS - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
COOPERATIVAS Law 25.879 Please note that the shares and shares of cooperatives in capital societies do not constitute the taxable basis subject to the special contribution provided by Law No. 23.427. Sanctioned: March 18, 2004. Enacted: April 14, 2004.

The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:

ARTICLE 1 The shares and shares of cooperatives in capital societies do not constitute the taxable basis subject to the special contribution established by law 23,427. ARTICLE 2 The provisions of the preceding article shall be applied independently and shall not prejudice the provisions of laws 23,760 and 25,063, their amendments, substitutes and/or supplements.

Article 3 In accordance with the provisions of the above articles, administrative and/or judicial proceedings under way, referred to or relating to the imponible facts referred to in the present Act, initiated by the Federal Public Income Administration or competent bodies, are invalid, for interpretation other than that established. In cases where a final judgement has been handed down, it would contravene the preceptuate, and the person responsible shall be searched and waiver of any action and law, including repetition, with costs in the order caused, the Fisco shall accept the lack of fiscal interest. ARTICLE 4 Contact the Executive.

DADA IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE DIASS OF THE MONTH OF MARCH OF THE YEAR DOS MIL CUATRO.

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EDUARDO O. CHANGE. A. GUINLE. . Eduardo D. Rollano. . Juan H. Estrada.