El ajuste de quebrantos y la responsabilidad penal tributaria

Disputes between taxpayers and the tax authorities regarding the interpretation of tax laws inArgentina are common.In the case analyzed in this legal document, the conflict is simple.For the tax authorities, income tax regulations do not allow the calculation of tax losses inreal terms or adjusted for inflation. The taxpayer maintains the opposite and has seriousarguments for this, such as respect for property rights, tax capacity, and equality. Based on this conflict, we wonder whether the taxpayer who has updated tax losses can becharged with evasion or fraud.In this regard, we conclude that, according to the applicable sanctioning principles, suchconduct by the taxpayer does not merit sanctioning, neither in the criminal nor in theinfraction sphere.