Argentina (AR) — civil law.
Nothing on this page describes United States practice. There is no certificate sold to an investor, no administrative sale, and no post-sale redemption window in Argentina. If you arrived carrying US assumptions, read falsos-amigos first.
AFIP c/ Intercorp S.R.L. s/ ejecución fiscal
| Field | Value |
|---|---|
| Court | Corte Suprema de Justicia de la Nación |
| Year | 2010 |
| Citation | Fallos 333:935 |
| Below | Cámara Federal de Salta — revoked in part |
| Majority | Lorenzetti, Fayt, Maqueda, Zaffaroni |
| Constitutional basis | Art. 17 of the Constitución Nacional (property) |
Holding
The Court declared unconstitutional art. 18, inc. 5 of Ley 25.239 — the provision
that had amended art. 92 of Ley 11.683 — insofar
as it empowered AFIP to impose embargos on taxpayers subject only to the requirement
of informing the assigned judge.
The lower court had found that the amended art. 92 established administrative execution without prior judicial intervention, in violation of art. 17 CN. The Supreme Court agreed in the relevant part.
From the majority: it is not admissible that, in establishing procedures meant to guarantee the normal and expeditious collection of public revenue, instruments be used that breach the constitutional order.
Why it is the anchor of this wiki
Intercorp is the clearest statement of the principle that structures every page here:
A fisco in Argentina cannot take property administratively. It must go to a judge.
That is why there is no administrative sale of tax-delinquent property in Argentina, why the `juicio de apremio` is a lawsuit, and why the only route to a forced sale is a court-ordered `subasta`. The tax authority cannot be judge and party in its own collection.
Scope — read this carefully
Intercorp is a decision about a national statute and a national agency. Its
reach into provincial apremio regimes — where provincial fiscal agents exercise
powers under provincial Códigos Fiscales — is a live question that has generated its own
litigation. This wiki does not state that provincial fiscal agents’ powers are
unconstitutional. That question is needs_verification on each
jurisdicción page.
Naming note
AFIP was dissolved and replaced by ARCA under Decreto 953/2024. The case keeps its original caption. See arca.