La deferencia al legislador en materia impositiva: análisis crítico del fallo 'García' de la Corte Suprema argentina

Giles, Alejo Joaquín
In this paper I aim to analyze the sentence ruled by the Supreme Court of Justice of the Argentine Nation in «García» on May, 2019. The matter ruled and the points of view adopted by te votes make it conceptually rich. The majority declared the unconstitutionality of the impugn tax legislation through the questionable application to the case of the principle of equality, that - as I will argue - fails to demonstrate its reasonability and its anchorage with the circumstances of the case under study. The dissenting vote took a deferential position to the legislator that seems the most acceptable but based on reasons that, generalized, could be problematic for the control of constitutionality and, in any case, would require a more finished exercise of argumentation. At once I will present a systematization and a critical analysis of the arguments presented in both votes ​
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