El impacto de la Ley Nº 24.240 de Defensa del Consumidor en el derecho tributario argentino

This paper examines the intersection between the Consumer Protection Law No. 24.240 and Argentine Tax Law, focusing on the impact of Resolution No. 267/2024 issued by the Secretariat of Industry and Commerce. The resolution prohibits the inclusion of chargesunrelated to the main service in invoices, thereby limiting the collection of municipal fees through public utility bills.The study reviews the essential requirements for the validity of fees (effective provisionof services and proportionality with their costs), the inadmissibility of collecting themthrough withholding or collection regimes, and the application of consumer protectionprinciples to tax-related matters. Recent court rulings show conflicting views regarding theconstitutionality and scope of the resolution. In conclusion, Resolution 267 is deemed alegitimate measure aimed at protecting consumers from abusive billing practices, without undermining municipal tax autonomy, although a final decision from the Supreme Court is necessary to ensure legal certainty.