Bs. As., 19/11/93
VISTO Issue No. 618.603/93 of the Register of MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, Decree No. 937 of 5 May 1993 and Decree No. 1452 of 8 July 1993 and
Article 4 of Decree No. 937/93 states in its last paragraph that the sale price of capital goods subject to such a regime should be an effective reduction in the price of sale in force as at 15 April 1993.
It is also necessary to implement the treatment to be carried out with those capital assets that do not present a record of billing as of 15 April 1993.
That the exercise of legislative powers by the NATIONAL EXECUTIVE PODER, in situations of necessity and urgency such as the present, has the backing of the best constitutional doctrine (Cfr. Joaquín V. González, "Manuel de la Constitución Argentina", p. 538, issue 1951; Rafael Bielsa, "Derecho Administrativo", 1954, p. 309) and the jurisprudence of the Supreme Court of Justice of the United States of Justice
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:Article 1 Artículo Replace article 4 of Decree No. 937 of 5 May 1993 with the following:
"ARTICULO 4o . It will be considered price of sale of the capital goods to which the invoice arises and/or equivalent document, net of the taxes, discounts, bonuses and/or financial expenses contained in them. From the price thus determined, the amount that arises from applying the "DIEZ por CIENTO" (10 %) referred to in Article 1. This amount must be recorded separately in the invoice and/or equivalent document, it must be an effective reduction in the price of sale in force as at 15 April 1993 and will not be part of the tax base in the value added tax." (Country replaced by art. 1 Decree No. 390/1995 B.O. 23/03/1995. Watch: from the day after the date of publication in the Official Gazette.
"For the case of manufacture of capital goods that do not present a record of billing as of April 15, 1993, the sale price will be that of the date of registration referred to in Article 2 of this decree, with the modality of registration that for this purpose implements the SECRETARIA DE INDUSTRIA".Art. 2o o The provisions of this decree shall govern from the day following the date of publication in the Official Gazette. Art. 3o o Note the HONORABLE CONGRESS OF NATION. Art. 4o Contact, post, give to the National Directorate of the Official Register and archvese. . MENEM. . Domingo F. Cavallo.