Argentine courts rule on Osuner social security fees and municipal tax standards

Federal courts in Argentina have issued significant rulings regarding social security contributions and municipal taxation.

A Federal Court in Paraná declared several resolutions by the Universidad Nacional de Entre Ríos social security provider (Osuner) illegal and unconstitutional. The ruling mandates the immediate cessation of certain fee collections for retirees, pensioners, and their families. Furthermore, the court ordered Osuner to refund 100% of the excess amounts withheld, including interest based on the Central Bank's passive rate, within 10 days of the sentence becoming final. This follows a legal challenge by the Asociación Civil de Jubilados y Pensionados de la UNER (ACJUPUNER).

Separately, the Supreme Court of Justice of the Nation has redefined standards for controlling municipal taxes. In a consolidated doctrine, the Court established that the effective provision of a divisible public service is an essential requirement for taxing. The burden of proof regarding the service's provision lies with the municipality rather than the taxpayer. The Court also emphasized that taxes must be proportional to the global cost of the service and its distribution among taxpayers, warning that excessive charges could constitute a disguised tax.