IMPESTS Decree 173/90 repeal Act No. 23.667. Vigilance

Bs. As., 23/1/90.

VISTO Law No. 23.765, and

CONSIDERING:

That according to the modifications introduced to the value tax regime added by the said law, the sales of agricultural products are reached by this tax.

Attentive to the need to balance the weight of the taxes on the products, it is essential to adapt the rules that regulate them so that there are no unwanted effects that affect the development of the sector.

That as a result of circumstantial misadjustments in the treatment of recent tax reforms, the necessary simultaneous application of the value-added tax could not be achieved with the derogation of the tax on the sale of agricultural products, whose bill is in the HONORABLE CONGRESS OF NATION for its consideration.

That the exercise of legislative functions by the NATIONAL EXECUTIVE PODER, when the need is made present and the urgency justifies it, is supported by the best constitutional doctrine. So Joaquín v. González said in his "Manual de la Constitución Argentina" that "can the executive branch, in dictating general regulations or resolutions invade the legislative sphere, or in exceptional or urgent cases, believe necessary to anticipate the sanction of a Law" (Fc. in the same sense Bielsa Rafael, Administrative Law 1954, T.I., p{ag. 309). Also the jurisprudence of the Supreme Court of Justice of the NATION has given it acceptance (falls 11; 405 23; 257).

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1 . Prove Law No. 23.667.

Art. 2° Las The provisions of this decree shall enter into force from the validity of the provisions of Act No. 23.765.

Art. 3° . Note the HONORABLE CONGRESS OF NATION.

Art. 4° . Communicate, publish, give to the National Directorate of the Official Register and archvese. . MENEM. . Antonio E. González.