El presente trabajo intenta determinar el impacto que el instituto de la delegación del tratamien... more El presente trabajo intenta determinar el impacto que el instituto de la delegación del tratamiento en particular de los proyectos de ley en las comisiones del Congreso Nacional, incorporado por la reforma constitucional del año 1994 al art. 79 Constitución Nacional, tiene en el principio de reserva de ley en materia tributaria (arts. 4, 17, 52 y 75-incs. 1° y 2° de la Constitución Nacional). Es decir, se pretende analizar si de la aplicación del principio de reserva de ley en materia tributaria es posible inferir la imposibilidad de aplicar el procedimiento de delegación legislativa en comisiones del Congreso Nacional a proyectos de ley que regulan el derecho tributario sustantivo. Para ello, el trabajo se encuentra dividido en cuatro capítulos, la introducción o planteo de la cuestión, el principio de reserva de ley en materia tributaria, la delegación legislativa en las comisiones del Congreso Nacional y, finalmente, las conclusiones de la tesis. El capítulo introductorio proyecta el trabajo a realizar como también los objetivos y las metas propuestas. En el segundo capítulo se comienza el desarrollo de la temática, analizándose el principio de reserva en materia tributaria, y particularmente, en esta parte del trabajo se profundiza sobre el concepto general del principio de legalidad para luego distinguirlo de la reserva de ley en materia tributaria y de la preferencia de ley; además, en línea con el objeto propuesto, se realiza una clasificación del principio, reseñando los antecedentes remotos e inmediatos de los antecedentes de la Constitución Nacional histórica 1853/60, y por último este
Greek language. According to a nineteenth century edition of Webster's dictionary, technology rep... more Greek language. According to a nineteenth century edition of Webster's dictionary, technology represented a combination of the Greek conception of "art" (Texvn) and "discourse" (Xoyos). Thus, technology primarily meant "a description of, or a treatise on the useful arts" (Webster, 1853: 1358). Webster also pointed out that the Greek word for art derives from the same root as that of the verbs to bring forth and to produce. An earlier translation of the adjective "technical" referred to the same Greek word root for art and described it as "belonging to the arts" (Johnson, 1778). The meaning of "art" (ars) in the context of the Latin language was associated with skill, knowledge, artifice, cunning, trick, way or means, trade, business, and even the concepts of power cuid virtue. The notion of technique (techna) was referred to as "a craft" and as "a trick". (Entick, 1770). The term "technicus" (Technical) was described simply as a "vocabulum arti proprium". Webster's nineteenth century English description of the adjective technical was "of, or pertaining to, the useful or mechanic arts" (Webster, 1853: 1358) The idea of the term "art" being semauitically connected with the verb "to produce" may help to explain why later connotations of technology have been.-17sometimes, associated with industrial production activities. For instance, Adam Smith's "Inquire into the Nature and Causes of the Wealth of Nations" uses the expression "useful arts", perhaps to signify industrial manufacturing technologies, or the "mechanic arts". Commenting on the causes of the prosperity of the new colonies of Europe, in relation to other civilizations which did not have the advantages of acquiring various technologies through the immigration of European colonists, he stated: "The colony of a civilized nation which takes possession either of a waste country, or of one so thinly inhabited that the natives easily give place to the new settlers, advances more rapidly to wealth and greatness than any other human society. The colonies carry out with them a knowledge of agriculture cind of other useful arts, superior to what can grow up of its own accord, in the course of many centuries, among savage and barbarous nations" (Smith, 1776:231). Adam Smith's notion of technology is expressed under a variety of terms. He often referred to it as knowledge, arts, skills, talents, abilities. Discussing the theory of comparative costs in foreign trade, David Ricardo used the terms "arts", "machinery", "knowledge" and "skills" to emphasize the-20technological variables in his analysis. One passage of the "Principles of Political Economy and Taxation" states : "Of two countries having precisely the same population, and the same quantity of land of equal fertility in cultivation, with the same knowledge too of agriculture, the prices of raw produce will be highest in that where the greater skill, and the better machinery is used in the manufacture of exportable commodities. The rate of profits will probably differ but little; for wages, or the real reward of the labourer, may be the same in both; but those wages, as well as raw produce, will be rated higher in money in that country, into which, from the advantages attending their skill and machinery, eui abundance of money is imported in exchange for their goods". (Ricardo, 1817:123). Alfred Marshall considered technology, or "knowledge", as the "most powerful" resource of production. Presenting his view on the classification of the agents of production, Marshall stated: "The agents of production are commonly-21classed as Land, Labour and Capital. By Land is meant the material and the forces which Nature gives freely for man's aid, in land and water, in air and light and heat. By Labour is meant the economic work of man, whether with the hand or the head. By Capital is meant all stored-up provision for the production of material goods, and for the attainment of those benefits which are commonly reckoned as part of income. It is the main stock of wealth regarded as am agent of production rather tham as a direct source of gratification. Capital consists in a great part of knowledge amd organization: amd of this some part is private property amd other part is not. Knowledge is our most powerful engine of production; it enables us to subdue Nature amd force her to satisfy our wants". (Marshall, 1890: 213). More recent conceptualizations of technology also seem to include implicitly or explicitly, the notion of knowledge. For instance, according to John Galbraith, (1967:31) "Technology meams the systematic application of scientific or other organized knowledge to practical tasks". Gruber and Marquis (1969:255) see-22technology as "the meams or capacity to perform a particular activity" while Quinn (1969:148) defines it as "knowledge about physical relationships systematically applied to useful purposes". The United Nations Industrial Development Organization, suggests that technology or know-how is "The sum of knowledge, experience amd skills necessary for manufacturing a product or products amd for establishing am enterprise for this purpose". (UNIDO, 1973:1). Pearlmutter (1976:12) notes three additional definitions of technology, mentioned by Contreras : (1975:5) "Technology may be defined as a set of instruments or tools, materials, know-how amd abilities which are used to satisfy the community needs and to increase its control over the environment". (Herrera, 1973). "The ordered set of skills which is applied in the production amd marketing of goods amd services, amd which is integrated not only by scientific knowledge coming from the natural, social amd human sciences but also by empirical knowledge stemming from LU CD C kz z Lu c « d * Z • d " CO Z Z Z Z Z z CM o z esj z z z z z LU LU O k-z Z O o o CD CD CM CD < d z CD « d-< d CD CD o z z h-C 5 C LU t-CM z U. Cl. o LU OC CD CD en M. en c o CD Kf en z z < d z M Z z CM <Z CD (CD «d" CD z < k z CD z z z 00 z z z z * d-Q LU z 1-_l z CD Z CD CD • d " co z z < en _I z >-<3: CM C3 en en z CM CD CD z on en z z LU z ZD o 1-(_) z 00 00 00 en • d-z z z z <31 o z U_ z Q z C3 en en z <3 r-. ZD LU CM Z Z: <C CO r>. CD LU >-CD <3-CM z CD z z z CO A cd < Z en z z
Sumario: A. Introducción. B. El voto de la mayoría. C. Votos individuales. D. Conclusión. A. Intr... more Sumario: A. Introducción. B. El voto de la mayoría. C. Votos individuales. D. Conclusión. A. Introducción Mucha tinta ha corrido sobre la tan anhelada división de poderes en la República Argentina antes, durante y después de la reforma constitucional de 1994, temática que se reeditó al sancionarse la Ley 26.122 que reglamenta el trámite parlamentario de los decretos de naturaleza legislativa 1. La búsqueda de una efectiva división de poderes es el eje central de nuestro trabajo en función del nuevo precedente del Máximo Tribunal Federal, que plasma los viejos y nuevos límites en el fallo "Consumidores Argentinos c/ EN-PEN-Dto. 558/02-SS-Ley 20.091 s/ amparo Ley 16.986", del pasado 19 de mayo de 2010, sobre la utilización de los decretos de necesidad y urgencia conforme las normas constitucionales. El objeto del fallo versa sobre la validez del decreto de necesidad y urgencia 558/2002 por el cual el Poder Ejecutivo introdujo varias modificaciones a la Ley 20.091, Ley de Entidades de Seguro y su Control. DERECHO PÚBLICO Revista JURIDICA Revista JURIDICA D. Conclusión En un fallo con innegables ribetes políticos y jurídicos la Corte reafirma su criterio en Verrocchi, y nos muestra desde el prisma de los Convencionales Constituyentes cuáles serían las pautas constitucionales para el dictado de los decretos de necesidad y urgencia. Estamos ante un precedente con viejos límites porque ya lo había establecido en los precedentes citados, y con nuevos límites, al delinear el tratamiento a seguir ante modificaciones a normas con carácter permanente. Por último, no podemos dejar de resaltar el mensaje eminentemente político del fallo, sobre la necesidad de que cada órgano debe ocuparse de su competencia sin inmiscuirse en la de los otros. Asimismo, reafirma la necesidad de preservar la seguridad jurídica como un valor fundamental en el Estado de Derecho, como una suerte de reaseguro de la sociedad de saber cuáles son las reglas a seguir.
El presente trabajo intenta determinar el impacto que el instituto de la delegación del tratamien... more El presente trabajo intenta determinar el impacto que el instituto de la delegación del tratamiento en particular de los proyectos de ley en las comisiones del Congreso Nacional, incorporado por la reforma constitucional del año 1994 al art. 79 Constitución Nacional, tiene en el principio de reserva de ley en materia tributaria (arts. 4, 17, 52 y 75-incs. 1° y 2° de la Constitución Nacional). Es decir, se pretende analizar si de la aplicación del principio de reserva de ley en materia tributaria es posible inferir la imposibilidad de aplicar el procedimiento de delegación legislativa en comisiones del Congreso Nacional a proyectos de ley que regulan el derecho tributario sustantivo. Para ello, el trabajo se encuentra dividido en cuatro capítulos, la introducción o planteo de la cuestión, el principio de reserva de ley en materia tributaria, la delegación legislativa en las comisiones del Congreso Nacional y, finalmente, las conclusiones de la tesis. El capítulo introductorio proyecta el trabajo a realizar como también los objetivos y las metas propuestas. En el segundo capítulo se comienza el desarrollo de la temática, analizándose el principio de reserva en materia tributaria, y particularmente, en esta parte del trabajo se profundiza sobre el concepto general del principio de legalidad para luego distinguirlo de la reserva de ley en materia tributaria y de la preferencia de ley; además, en línea con el objeto propuesto, se realiza una clasificación del principio, reseñando los antecedentes remotos e inmediatos de los antecedentes de la Constitución Nacional histórica 1853/60, y por último este
Greek language. According to a nineteenth century edition of Webster's dictionary, technology rep... more Greek language. According to a nineteenth century edition of Webster's dictionary, technology represented a combination of the Greek conception of "art" (Texvn) and "discourse" (Xoyos). Thus, technology primarily meant "a description of, or a treatise on the useful arts" (Webster, 1853: 1358). Webster also pointed out that the Greek word for art derives from the same root as that of the verbs to bring forth and to produce. An earlier translation of the adjective "technical" referred to the same Greek word root for art and described it as "belonging to the arts" (Johnson, 1778). The meaning of "art" (ars) in the context of the Latin language was associated with skill, knowledge, artifice, cunning, trick, way or means, trade, business, and even the concepts of power cuid virtue. The notion of technique (techna) was referred to as "a craft" and as "a trick". (Entick, 1770). The term "technicus" (Technical) was described simply as a "vocabulum arti proprium". Webster's nineteenth century English description of the adjective technical was "of, or pertaining to, the useful or mechanic arts" (Webster, 1853: 1358) The idea of the term "art" being semauitically connected with the verb "to produce" may help to explain why later connotations of technology have been.-17sometimes, associated with industrial production activities. For instance, Adam Smith's "Inquire into the Nature and Causes of the Wealth of Nations" uses the expression "useful arts", perhaps to signify industrial manufacturing technologies, or the "mechanic arts". Commenting on the causes of the prosperity of the new colonies of Europe, in relation to other civilizations which did not have the advantages of acquiring various technologies through the immigration of European colonists, he stated: "The colony of a civilized nation which takes possession either of a waste country, or of one so thinly inhabited that the natives easily give place to the new settlers, advances more rapidly to wealth and greatness than any other human society. The colonies carry out with them a knowledge of agriculture cind of other useful arts, superior to what can grow up of its own accord, in the course of many centuries, among savage and barbarous nations" (Smith, 1776:231). Adam Smith's notion of technology is expressed under a variety of terms. He often referred to it as knowledge, arts, skills, talents, abilities. Discussing the theory of comparative costs in foreign trade, David Ricardo used the terms "arts", "machinery", "knowledge" and "skills" to emphasize the-20technological variables in his analysis. One passage of the "Principles of Political Economy and Taxation" states : "Of two countries having precisely the same population, and the same quantity of land of equal fertility in cultivation, with the same knowledge too of agriculture, the prices of raw produce will be highest in that where the greater skill, and the better machinery is used in the manufacture of exportable commodities. The rate of profits will probably differ but little; for wages, or the real reward of the labourer, may be the same in both; but those wages, as well as raw produce, will be rated higher in money in that country, into which, from the advantages attending their skill and machinery, eui abundance of money is imported in exchange for their goods". (Ricardo, 1817:123). Alfred Marshall considered technology, or "knowledge", as the "most powerful" resource of production. Presenting his view on the classification of the agents of production, Marshall stated: "The agents of production are commonly-21classed as Land, Labour and Capital. By Land is meant the material and the forces which Nature gives freely for man's aid, in land and water, in air and light and heat. By Labour is meant the economic work of man, whether with the hand or the head. By Capital is meant all stored-up provision for the production of material goods, and for the attainment of those benefits which are commonly reckoned as part of income. It is the main stock of wealth regarded as am agent of production rather tham as a direct source of gratification. Capital consists in a great part of knowledge amd organization: amd of this some part is private property amd other part is not. Knowledge is our most powerful engine of production; it enables us to subdue Nature amd force her to satisfy our wants". (Marshall, 1890: 213). More recent conceptualizations of technology also seem to include implicitly or explicitly, the notion of knowledge. For instance, according to John Galbraith, (1967:31) "Technology meams the systematic application of scientific or other organized knowledge to practical tasks". Gruber and Marquis (1969:255) see-22technology as "the meams or capacity to perform a particular activity" while Quinn (1969:148) defines it as "knowledge about physical relationships systematically applied to useful purposes". The United Nations Industrial Development Organization, suggests that technology or know-how is "The sum of knowledge, experience amd skills necessary for manufacturing a product or products amd for establishing am enterprise for this purpose". (UNIDO, 1973:1). Pearlmutter (1976:12) notes three additional definitions of technology, mentioned by Contreras : (1975:5) "Technology may be defined as a set of instruments or tools, materials, know-how amd abilities which are used to satisfy the community needs and to increase its control over the environment". (Herrera, 1973). "The ordered set of skills which is applied in the production amd marketing of goods amd services, amd which is integrated not only by scientific knowledge coming from the natural, social amd human sciences but also by empirical knowledge stemming from LU CD C kz z Lu c « d * Z • d " CO Z Z Z Z Z z CM o z esj z z z z z LU LU O k-z Z O o o CD CD CM CD < d z CD « d-< d CD CD o z z h-C 5 C LU t-CM z U. Cl. o LU OC CD CD en M. en c o CD Kf en z z < d z M Z z CM <Z CD (CD «d" CD z < k z CD z z z 00 z z z z * d-Q LU z 1-_l z CD Z CD CD • d " co z z < en _I z >-<3: CM C3 en en z CM CD CD z on en z z LU z ZD o 1-(_) z 00 00 00 en • d-z z z z <31 o z U_ z Q z C3 en en z <3 r-. ZD LU CM Z Z: <C CO r>. CD LU >-CD <3-CM z CD z z z CO A cd < Z en z z
Sumario: A. Introducción. B. El voto de la mayoría. C. Votos individuales. D. Conclusión. A. Intr... more Sumario: A. Introducción. B. El voto de la mayoría. C. Votos individuales. D. Conclusión. A. Introducción Mucha tinta ha corrido sobre la tan anhelada división de poderes en la República Argentina antes, durante y después de la reforma constitucional de 1994, temática que se reeditó al sancionarse la Ley 26.122 que reglamenta el trámite parlamentario de los decretos de naturaleza legislativa 1. La búsqueda de una efectiva división de poderes es el eje central de nuestro trabajo en función del nuevo precedente del Máximo Tribunal Federal, que plasma los viejos y nuevos límites en el fallo "Consumidores Argentinos c/ EN-PEN-Dto. 558/02-SS-Ley 20.091 s/ amparo Ley 16.986", del pasado 19 de mayo de 2010, sobre la utilización de los decretos de necesidad y urgencia conforme las normas constitucionales. El objeto del fallo versa sobre la validez del decreto de necesidad y urgencia 558/2002 por el cual el Poder Ejecutivo introdujo varias modificaciones a la Ley 20.091, Ley de Entidades de Seguro y su Control. DERECHO PÚBLICO Revista JURIDICA Revista JURIDICA D. Conclusión En un fallo con innegables ribetes políticos y jurídicos la Corte reafirma su criterio en Verrocchi, y nos muestra desde el prisma de los Convencionales Constituyentes cuáles serían las pautas constitucionales para el dictado de los decretos de necesidad y urgencia. Estamos ante un precedente con viejos límites porque ya lo había establecido en los precedentes citados, y con nuevos límites, al delinear el tratamiento a seguir ante modificaciones a normas con carácter permanente. Por último, no podemos dejar de resaltar el mensaje eminentemente político del fallo, sobre la necesidad de que cada órgano debe ocuparse de su competencia sin inmiscuirse en la de los otros. Asimismo, reafirma la necesidad de preservar la seguridad jurídica como un valor fundamental en el Estado de Derecho, como una suerte de reaseguro de la sociedad de saber cuáles son las reglas a seguir.
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