The defence of taxpayers' rights in the Courts of Argentina

In examining the defence of taxpayers' rights, this article first considers the legal and political organization in Argentina and jurisdictional review in tax matters, including the general rules and the mechanisms for judicial review. The article also describes the constitutional guarantees regarding taxation, such as the principle of legality in tax matters, the principle of taxpaying capacity, the prohibition on confiscatory taxes, the principles of generality and equality, the right to due process, due procedure and judicial review, and legal security. Finally, the article considers international treaties in tax matters.