Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation

The stamp tax is a provincial duty levied upon the execution in writing of non gratuitous acts or contracts, including those entered into by correspondence, being the existence of a written document essential for the triggering of the taxable event. In a relevant decision for the oil and gas industr...

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Autores principales: Luna Requena, Álvaro, Aguilar Valdez , Oscar R.
Formato: Artículo
Lenguaje:Inglés
Publicado: Maris B.V. 2026
Materias:
IMPUESTO DE SELLOS
TRIBUTO PROVINCIAL
GAS
Acceso en línea:https://repositorio.uca.edu.ar/handle/123456789/20990
Aporte de:
Repositorio Institucional de la Universidad Católica Argentina (UCA) de Universidad Católica Argentina
id I33-R139-123456789-20990
record_format dspace
spelling I33-R139-123456789-209902026-02-06T05:01:22Z Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation Luna Requena, Álvaro Aguilar Valdez , Oscar R. IMPUESTO DE SELLOS TRIBUTO PROVINCIAL GAS The stamp tax is a provincial duty levied upon the execution in writing of non gratuitous acts or contracts, including those entered into by correspondence, being the existence of a written document essential for the triggering of the taxable event. In a relevant decision for the oil and gas industry, Argentine Federal Court of Justice ruled on April 15, 2004 in re “Yacimientos Petrolíferos Fiscales S.A. s. Tierra del Fuego”, “Shell Compañía Argentina de Petróleo S.A. v. Neuquén” and “Transportadora de Gas del Sur S.A. v. Santa Cruz” that the taxable event of the stamp tax cannot arise out of the strict limit foreseen in the applicable regulations, and that licit efforts to avoid the tax are not reprehensible. 2026-02-05T19:31:27Z 2026-02-05T19:31:27Z 2004 Artículo 1875-418X https://repositorio.uca.edu.ar/handle/123456789/20990 eng application/pdf Maris B.V. OGEL 2004 2(3)
institution Universidad Católica Argentina
institution_str I-33
repository_str R-139
collection Repositorio Institucional de la Universidad Católica Argentina (UCA)
language Inglés
topic IMPUESTO DE SELLOS
TRIBUTO PROVINCIAL
GAS
spellingShingle IMPUESTO DE SELLOS
TRIBUTO PROVINCIAL
GAS
Luna Requena, Álvaro
Aguilar Valdez , Oscar R.
Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
topic_facet IMPUESTO DE SELLOS
TRIBUTO PROVINCIAL
GAS
description The stamp tax is a provincial duty levied upon the execution in writing of non gratuitous acts or contracts, including those entered into by correspondence, being the existence of a written document essential for the triggering of the taxable event. In a relevant decision for the oil and gas industry, Argentine Federal Court of Justice ruled on April 15, 2004 in re “Yacimientos Petrolíferos Fiscales S.A. s. Tierra del Fuego”, “Shell Compañía Argentina de Petróleo S.A. v. Neuquén” and “Transportadora de Gas del Sur S.A. v. Santa Cruz” that the taxable event of the stamp tax cannot arise out of the strict limit foreseen in the applicable regulations, and that licit efforts to avoid the tax are not reprehensible.
format Artículo
author Luna Requena, Álvaro
Aguilar Valdez , Oscar R.
author_facet Luna Requena, Álvaro
Aguilar Valdez , Oscar R.
author_sort Luna Requena, Álvaro
title Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
title_short Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
title_full Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
title_fullStr Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
title_full_unstemmed Important Argentine Federal Supreme Court Ruling in Oil & Gas Taxation
title_sort important argentine federal supreme court ruling in oil & gas taxation
publisher Maris B.V.
publishDate 2026
url https://repositorio.uca.edu.ar/handle/123456789/20990
work_keys_str_mv AT lunarequenaalvaro importantargentinefederalsupremecourtrulinginoilgastaxation
AT aguilarvaldezoscarr importantargentinefederalsupremecourtrulinginoilgastaxation
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