Escribanía - 17/05 - Parte 2

Understanding Legal Concepts: Lesion and Simulation

Key Elements of Lesion in Legal Context

• The focus is on the concept of "lesion," emphasizing the importance of three elements that must be present at the moment of contract celebration.

• A significant distinction is made between lesion and other legal concepts, noting that economic disproportion must exist both at the time of contract formation and when filing for nullity.

• An example illustrates how a property sold for $100,000 two years ago may now be worth $20 million due to external factors, affecting claims for nullity based on lesion.

• The speaker discusses the challenges faced by a party claiming lesion, highlighting that while they may wish to reclaim funds, it is not always economically advisable to pursue such actions.

• The difference between lesion and unjust enrichment is clarified; lesion involves an imbalance in transactions while unjust enrichment lacks any legitimate cause.

Distinctions Between Legal Concepts

• The discussion contrasts "state of necessity" with "lesion," focusing on who suffers harm. In state of necessity, harm arises from one's own actions; in lesion, one party exploits another's vulnerability.

• Actions available to a party suffering from lesion are outlined, including potential claims by heirs if the original claimant has passed away.

• If a claimant prefers modification over nullity after initiating action for lesion, this can affect the outcome as it alters the balance sought through legal means.

Transitioning to Simulation

• Introduction to simulation as defined by Francesco Ferrara: it involves creating a false appearance of a legal act intentionally agreed upon by parties involved.

• Unlike lesion which focuses on exploitation or imbalance, simulation centers around deceitful agreements without necessarily involving bad faith or fraud.

Practical Examples and Implications

• An example regarding public deed prices illustrates total or partial simulation where declared values do not reflect actual transaction amounts.

• Discussion about notaries' roles highlights their constraints in declaring property values below certain thresholds due to regulatory frameworks impacting real estate transactions.

Challenges in Proving Simulation Claims

• The complexities surrounding proof in cases of simulation are emphasized; proving discrepancies often falls on buyers and sellers rather than third parties like notaries who declare minimum values.

• There’s mention of competitive practices among notaries where clients might choose those willing to declare lower prices despite potential legal implications.

• The difficulty in establishing evidence against simulated transactions is noted; third parties lack access to necessary documentation making claims challenging.

Understanding Legal Simulation

Introduction to Legal Simulation

• The speaker mentions a lack of personal connections in legal matters, indicating a need for consultation regarding the complexities of legal situations.

Characteristics of Simulated Acts

• Article 33 discusses the concept of simulation in legal acts, defining it as concealing the true nature of an act under another guise or including insincere clauses.

• The article does not provide a full conceptualization but outlines characteristics that indicate simulation, such as false dates and interposed parties receiving rights.

Examples and Types of Simulation

• An example is given where a father appears to sell property to one child while actually donating it, illustrating how acts can be misrepresented.

• Further examples include dishonest pricing or false dates in contracts, emphasizing the importance of sincerity in legal documentation.

Classification of Simulations

• Simulations are categorized into licit (legal) and illicit (illegal), with licit simulations being agreements that do not harm third parties or violate laws.

• A licit simulation example involves creating a sale agreement instead of granting power to manage assets when leaving the country, aiming for family benefit without harming others.

Implications and Consequences

• Licit simulations often occur within families for asset management purposes; however, they may lead to complications upon death if not properly documented.

• The discussion highlights potential conflicts arising from non-compliance with agreed terms in licit simulations, leading to disputes over actual intentions.

Legal Actions Related to Simulation

• In cases where there is no claim against licit simulation due to lack of injury, issues arise only when parties disagree on compliance with their agreements.

• Illicit simulations allow affected parties to seek nullification through legal action; this contrasts with licit scenarios where proving harm is more challenging.

Conclusion on Types of Simulation

• The speaker differentiates between absolute and relative simulation: absolute involves complete fabrication while relative pertains only to parts being simulated.

Understanding Legal Simulation

Types of Simulation in Legal Context

• The discussion begins with the concept of simulation, distinguishing between absolute and relative simulations. Absolute simulation occurs when a legal act is entirely fictitious, while relative simulation involves concealing another act or using a proxy (e.g., a straw man).

• In relative simulation, the sale is executed, but the person to whom effects apply is not real. This can be illustrated through examples like property sales where the stated price may not reflect reality.

• Total simulation refers to an entire legal act being simulated (e.g., a sale that is actually a donation), whereas partial simulation pertains to only part of the act being simulated (e.g., specific clauses regarding price or terms).

Actions Related to Simulation

• The action of simulation can be categorized into two types: actions among parties involved in the transaction and actions involving third parties. Each type has distinct requirements.

• For a simulation to be lawful, it must meet certain criteria; otherwise, it could indicate bad faith aimed at defrauding others. Lawful simulations do not benefit from deceitful outcomes.

Legal Framework and Implications

• A lawful simulation allows for revealing the truth behind an act without seeking benefits from nullifying it. Illicit simulations are scrutinized more closely due to potential fraud implications.

• The importance of documenting these acts through "contradocumentos" (counter-documents) is emphasized as they serve as proof in cases of simulated transactions.

Requirements for Counter-documents

• Counter-documents must be created by all parties involved in the simulated act and should explicitly reference the simulated transaction for validity.

• Specific details such as dates and actual participants must be included in counter-documents to ensure clarity about what was truly agreed upon versus what was presented legally.

Intellectual Simultaneity and Evidence

• There’s debate over whether counter-documents need to be signed simultaneously with the original act; however, most agree that awareness of deception at that time suffices for establishing validity.

• If no counter-document exists, proving an action of simulation becomes challenging. Recent changes in civil codes have made some allowances for evidence beyond just counter-documents if clear proof exists.

Understanding Simulation in Legal Contracts

The Challenge of Proving Simulation

• The initiation of legal action regarding simulation is challenging; the burden of proof lies heavily on the claimant to demonstrate the existence of simulation.

• In a real estate sale where the public deed states a price of 50 million pesos, but the actual agreed price was 80 million pesos, this discrepancy raises questions about initiating legal action for recovery.

• If a seller does not receive payment for the remaining 30 million pesos, they may pursue action based on a private agreement rather than relying solely on public documentation.

Importance of Private Agreements

• Establishing a private agreement can be crucial when discrepancies arise between what is documented and what was actually agreed upon during transactions.

• A contradictory document should be avoided as it could further complicate claims related to illicit simulation.

Timeframes and Legal Actions

• The statute of limitations for claiming simulation actions is two years from when the obligation was due or when non-compliance occurred.

• For example, if a father requests his son to return a car after an illicit transfer, the two-year period starts from that request.

Notification and Evidence in Simulation Claims

• To effectively pursue an action for simulation, it’s advisable to send formal notifications requesting compliance to establish evidence of demand.

• Article 336 of civil law allows third parties affected by simulated acts to challenge them without needing access to contradictory documents.

Presumptions and Judicial Considerations

• Courts allow various forms of evidence in proving simulation; there are no strict requirements for contradictory documents since third parties typically lack access to such information.

• Many cases involving simulation arise during bankruptcy proceedings where creditors must determine whether actions fall under fraudulent simulations or revocation actions.

Indicators of Potential Simulation

• Certain presumptions can indicate potential simulation: transactions among relatives or overly formalized agreements may suggest deceitful intent.

• Additionally, significant discrepancies between market value and transaction prices can also lead judges to suspect simulation. Multiple indicators are necessary for establishing proof beyond mere suspicion.

Legitimacy in Legal Actions Against Simulated Transactions

Understanding Legal Actions: Simulation and Revocation

The Role of Notaries in Real Estate Transactions

• Discussion on the responsibilities of notaries in real estate transactions, emphasizing the need for clear communication regarding pricing and recommendations.

• Importance of documenting communications (e.g., emails) to protect against potential legal claims related to property transactions.

Simulation Actions and Their Implications

• Explanation of simulation actions aimed at declaring nullity or revealing the true nature of a transaction, particularly in bankruptcy cases.

• Clarification that an action initiated by a creditor benefits all creditors by restoring assets to their original state prior to fraudulent transactions.

Creditor Rights and Responsibilities

• Examination of how simulation actions affect various creditors, including those who may not be part of the initial process but benefit from restored assets.

• Discussion on the implications for simulated buyers (e.g., banks), focusing on their rights when executing claims against properties involved in simulated sales.

Good Faith vs. Bad Faith in Transactions

• Analysis of how good faith affects liability for simulated transactions, with distinctions made between different types of purchasers (e.g., gratuitous vs. onerous).

• Consideration of economic impacts on sub-purchasers based on their good or bad faith status during asset transfers.

Legal Framework Surrounding Fraudulent Acts

• Overview of legal principles governing fraudulent acts within valid contracts that harm creditors' interests.

• Insight into jurisprudential perspectives regarding compensation for expenses incurred by sub-acquirers under various conditions.

Distinguishing Between Simulation and Revocation Actions

• Differentiation between simulation actions and revocation actions (also known as Paulian actions), highlighting specific requirements such as prior creditor existence.

• Emphasis on maintaining legal certainty in transactions to prevent endless scrutiny over past agreements among parties involved.

Requirements for Revocation Actions

• Introduction to key characteristics defining fraudulent acts within contractual obligations, stressing the necessity for creditor awareness before impugning a contract.

Impugnación y Efectos Jurídicos

Concepto de Impugnación

• La impugnación requiere que exista un crédito con causa anterior a la celebración del acto jurídico que se desea impugnar. Se presenta el ejemplo de A, quien vende un inmueble a B, mientras tenía una deuda previa con un banco hipotecario.

Acción Revocatoria

• El banco hipotecario puede iniciar una acción revocatoria para cobrar la deuda, demostrando que su causa (la deuda) era anterior al acto de compraventa del inmueble.

• Es necesario demostrar que el deudor intentó defraudar a sus futuros acreedores al realizar la venta del inmueble antes de solicitar el crédito.

Insolvencia y Actos Jurídicos

• Si se inicia la acción revocatoria, debe comprobarse que el acto jurídico agravó la insolvencia del deudor, generando un desequilibrio entre pasivo y activo.

• Para los actos jurídicos onerosos, es crucial que quien contrató con el deudor conociera o debiera conocer las implicaciones sobre su insolvencia.

Legitimidad en la Acción Revocatoria

• Cualquier acreedor puede solicitar la declaración de inoponibilidad respecto a actos celebrados por su deudor en fraude a sus derechos. Esto incluye tanto disposiciones como renuncias en procesos judiciales.

Efectos Jurídicos entre Acreedores

• Los efectos jurídicos derivados de esta acción son diferentes en concursos y quiebras; solo beneficia al acreedor que inició la acción.

• En caso de subasta del bien embargado, lo recaudado se destina primero al acreedor que inició la acción hasta cubrir su crédito.

Comparativa con Simulación

• En situaciones concursales o quiebra, si se declara inoponible un acto jurídico, el bien vuelve a formar parte del patrimonio común del concursante.

• Un tercero adquirente puede ser afectado si conocía las circunstancias fraudulentas relacionadas con el acto jurídico original.

Conclusiones Finales

• La buena fe juega un papel crucial; si el adquirente actuó sin conocimiento previo sobre la insolvencia del vendedor, no podrá ser reclamado por daños.

Notas Adicionales

Class Overview and Key Concepts

Introduction to Class Structure

• The instructor introduces the class format, indicating that there will be two consecutive lessons.

• A quick review of previous topics is planned, with additional insights to enhance understanding.

• The focus will be on retention issues related to property transfer laws.

Retention Issues in Property Transfer

• Two main causes for non-retention are discussed: regularization of domain laws and expropriation cases.

• In cases where the state expropriates property, no tax is levied on the transfer of ownership.

Understanding Tax Retention Regulations

Article 3 of RG41

• The instructor references Article 3 from RG41 regarding tax retention when a subject fails to present proof of income retention.

• It emphasizes that if taxes have already been withheld during a transaction, they should not be withheld again.

Special Cases for Tax Retention

• Certain legal sales explicitly require tax withholding as agents of retention.

Judicial Sales and Tax Implications

Judicial Sale Process

• The instructor explains how judicial sales create taxable events through property transfers documented in court records.

Responsibilities During Judicial Transfers

• Notaries must verify whether taxes were retained by the court secretary during these transactions.

Challenges in Tax Retention Practices

Practical Difficulties Encountered

• There are challenges in obtaining proof of tax retention due to often nonexistent funds in judicial accounts post-sale.

Understanding Tax Retention and Prescription in Real Estate Transactions

The Process of Fund Release and Tax Obligations

• The release of funds occurs after the auction, but the amount can become outdated, leading to complications for buyers who may not bring the correct payment.

• If a seller's tax identification number (CUIT) is inactive, it must be entered as a residual CUIT, which requires clarification since this situation is uncommon.

• Retention must be executed against the seller for tax obligations; however, proper documentation is necessary when depositing funds with tax authorities (AFIP).

Historical Context of Taxable Events

• A judicial sale can lead to a protocolization where taxable events are recognized at different times than the actual transaction date.

• The taxable event may have occurred years prior; for instance, if possession was granted in 2000 but documentation is created in 2024.

Implications of Historical Retentions

• Retaining taxes based on historical values raises questions about fairness and legality when dealing with events that happened decades ago.

• The retention rate remains consistent at 1.5% of the operation price regardless of how long ago the taxable event occurred.

Understanding Prescription Periods

• There are concerns regarding whether taxes from past transactions are still enforceable due to prescription laws that limit claims over time.

• The general prescription period for tax claims is five years, starting from when they become exigible (due).

Key Considerations Regarding Prescription Laws

• Prescription begins on January 1st following the year a taxable event occurs; thus, understanding specific dates is crucial for compliance.

• Various legal frameworks like moratorium laws can suspend or interrupt prescription periods, complicating enforcement timelines.

Practical Advice for Professionals

• Professionals should remain vigilant about prescription issues as misunderstandings could lead to significant financial implications down the line.

Understanding Tax Prescription and Municipal Claims

The Complexity of Tax Prescription

• Discussion on the implications of declaring that taxes will not be collected, setting a precedent for future cases.

• Lack of known instances where tax claims were deemed prescribed; emphasizes the difficulty in resolving minor amounts versus larger claims.

• Importance of obtaining a formal opinion from AFIP (Federal Administration of Public Revenue) regarding prescription status before proceeding.

Challenges with Administrative Processes

• Explanation of how official notifications can interrupt the prescription period, referencing specific years and publications by AFIP.

• Clarification that certain tax obligations may not exist if they were established before relevant laws came into effect.

Legal Framework and Moratorium Effects

• Insight into how moratorium laws reset deadlines for tax obligations, regardless of individual adherence to these laws.

• Distinction between administrative deadlines being suspended during moratorium periods while other non-administrative timelines continue.

Practical Implications for Taxpayers

• Discussion on the responsibilities of taxpayers under various regulations and how delays in processing can affect their decisions.

• Mentioning real-life scenarios where individuals faced challenges due to lengthy administrative processes related to tax payments.

The Role of Legal Documentation

• Emphasis on retaining documentation when dealing with tax issues; highlights potential consequences if proper procedures are not followed.

• Acknowledgment that without an official declaration from AFIP regarding prescription, taxpayers cannot assume their obligations are nullified.

Navigating Future Changes in Legislation

• Reflection on potential changes in legislation affecting taxation practices and the importance of staying informed about such developments.

Discussion on Legal Education and Practical Applications

Reflections on Teaching Dynamics

• The speaker discusses the challenges of setting up a camera for better visibility during a session, indicating a casual atmosphere where students often sit informally.

• A mention of past connections with classmates and professors, highlighting the importance of relationships formed during legal studies, particularly in subjects like "sucesiones" (successions).

• The speaker reflects on their experience with tax law ("tributario") and shares insights about preparing for exams in this area.

Collaboration Among Students

• There is an emphasis on sharing resources among students, such as study guides or "machetes," to facilitate learning and exam preparation.

• Discussion about focusing solely on income tax ("ganancias") due to recent reforms affecting gross income rates.

Dynamic Learning Environment

• The speaker appreciates the collaborative dynamic between themself and another instructor, Gabriela, which allows for flexibility based on student needs.

• They express pride in how well-organized their course is compared to others that may lack continuity due to multiple instructors.

Addressing Student Queries

• The approach taken by the instructors includes addressing questions from students directly and ensuring clarity in explanations for complex topics.

• Mention of upcoming discussions regarding special powers in legal contexts, specifically irrevocable powers related to judicial sales.

Understanding Powers in Law

• Introduction of concepts surrounding special irrevocable powers and their implications within legal frameworks.

• Explanation of power extinction causes, particularly focusing on the death of the grantor as a significant factor affecting mandates or powers of attorney.

Engaging with Legal Narratives

• The speaker reminisces about participating in theater workshops during their youth, linking these experiences back to understanding legal narratives through storytelling.

• Reflection on early academic experiences where they were initially resistant to engaging with theatrical elements but later found value in integrating these into legal education.

Case Studies and Practical Examples

• Discussion about creating plays based on legal themes that help illustrate complex concepts through relatable stories involving characters navigating financial transactions like mortgages.

• Description of a specific play that revolves around a character seeking a mortgage while managing personal relationships within a small-town context.

Conclusion: Bridging Theory and Practice

• Emphasis on how practical examples can enhance understanding of theoretical concepts within law education.

Understanding Tax Implications in Property Transactions

Article 3 and Its Relevance

• Discussion revolves around Article 3, highlighting its significance in property transactions and tax implications.

• The speaker emphasizes that the taxable event occurs when possession is delivered, which triggers tax obligations.

Prescriptive Period for Taxes

• Clarification on the prescriptive period of five years for taxes, starting from the first day of the year following the taxable event.

• The prescriptive period can be suspended or interrupted under certain conditions, such as fiscal amnesty laws.

Judicial Sales and Tax Retention

• When executing a judicial sale deed, the taxable event is established at the moment possession is transferred during auction.

• The speaker stresses that one cannot simply claim a tax is prescribed after many years without proper authority's confirmation.

Simulation in Property Transactions

• Introduction to simulation in property sales where parties agree on a different price than what is declared for tax purposes.

• Legal implications arise when actual payment differs from declared amounts; adherence to legal pricing standards is crucial.

Pricing Standards and Tax Obligations

• Reference to Article 2 of fiscal procedure law stating taxes are based on market value rather than declared sale price.

• Emphasis on retaining taxes based on market value regardless of how low a transaction price may appear.

Misconceptions About Minimum Prices

• Addressing myths regarding minimum prices; there are no set minimum thresholds for taxation according to current regulations.

Administrative Procedures for Tax Payments

• Overview of administrative processes involved in paying provincial taxes through specific forms and systems like SIAR (Sistem Informático de Administración de Retención).

Real Estate Transactions and Legal Procedures

Overview of Real Estate Documentation Process

• The speaker discusses the evolution of real estate documentation, highlighting that prior to 2004, all processes were manual. Now, systems are in place to streamline these tasks.

• Emphasis is placed on the importance of notifying notaries when a transaction's price is significantly lower than its assessed value (10 times less), which was previously monitored monthly but has since changed.

• The frequency of inspections for notarized documents has shifted from monthly to quarterly and then semi-annually, reflecting changes in regulatory requirements over time.

Current Practices in Property Valuation

• The speaker explains how current practices allow for immediate electronic submission of property transactions, with automated requests for additional information regarding tax discrepancies based on market prices.

• There is a minimum threshold established (10 times the assessed value) to avoid raising suspicions during property transactions; this reflects both legal standards and practical considerations.

Challenges in Property Pricing

• A scenario is presented where a two-bedroom apartment's valuation contrasts sharply with an inflated sale price, illustrating ethical concerns about pricing integrity in real estate transactions.

• The necessity for two signed appraisals from licensed real estate agents is emphasized as a safeguard against undervaluation or misrepresentation during sales.

Ethical Considerations and Legal Implications

• The speaker highlights the importance of transparency in pricing; any attempt to obscure true values through contradictory documents can lead to legal complications.

• There’s a discussion about how some real estate agencies may discourage full disclosure of sale prices, indicating potential collusion or unethical practices within the industry.

Tax Evasion vs. Tax Avoidance

• A distinction is made between legal tax avoidance strategies and illegal tax evasion; while some methods are permissible under law, others can lead to severe penalties if discovered by authorities like FIP (Federal Revenue Agency).

• The speaker expresses reluctance to engage in transactions that appear excessively inflated or suspiciously structured due to potential implications related to money laundering or other illicit activities.

Conclusion on Market Dynamics

• Finally, there’s an acknowledgment that current market conditions have led to irregularities where properties may be sold at inflated prices without proper justification, complicating compliance with tax regulations.

Understanding Real Estate Transactions and Legal Implications

Pricing Conditions in Real Estate

• The discussion begins with the conditions for low pricing in real estate, emphasizing that it must be objective. High prices can also be legitimate based on personal significance, such as family history tied to a property.

Documentation of Funds

• The speaker stresses the importance of providing documentation to support the origin of funds when purchasing property. This is crucial for legal validation rather than mere persuasion.

• It is noted that tax authorities (AFIP) will not refund excess deposits; instead, they may investigate potential money laundering if suspicious transactions occur.

Legal Responsibilities and Money Laundering Concerns

• The speaker discusses their responsibilities as a notary public regarding potential money laundering. If there are indications of illicit activity, they must report it as a suspicious transaction.

• A clear distinction is made between high-value transactions and those suspected of being linked to money laundering; documentation supporting the source of funds is mandatory.

Personal Relationships and Trust in Transactions

• The speaker reflects on personal relationships influencing trust in financial dealings. Familiarity with a client’s background can affect how one perceives their financial claims.

• There’s skepticism about clients claiming large sums without credible evidence or background information justifying such wealth accumulation.

Powers of Attorney: Irrevocability and Extinction

• Transitioning to powers of attorney, the speaker explains that these can be irrevocable under certain conditions, particularly concerning death.

• An exception exists where specific powers remain valid despite the principal's death if tied to an ongoing legal transaction.

Legal Framework for Powers of Attorney

• For a power to maintain its irrevocability post-death, it must be based on a completed legal transaction like a sale agreement where payment has been made and possession transferred.

Discussion on Powers of Attorney and Real Estate Transactions

Overview of a Case Study

• The speaker discusses the implications of private acts in real estate transactions, referencing their experience as a notary.

• A case from 1977 is introduced involving three siblings selling a family home, highlighting the complexities involved in property division and sale.

Legal and Municipal Challenges

• The property was located in Pueblo Ester, which transitioned from a commune to a municipality, affecting the approval process for property plans.

• Due to municipal council delays during holiday months, the sale process was stalled, complicating financial arrangements for one sibling who had already made commitments elsewhere.

Power of Attorney Considerations

• The speaker emphasizes the importance of certified signatures and irrevocable powers when dealing with potential buyer issues.

• An irrevocable power can only be revoked under specific judicial circumstances; it must have a defined duration (e.g., five years).

Succession Issues and Notarial Responsibilities

• The discussion touches on succession matters that were unresolved due to changes in legal representation among the siblings.

• Notaries often face challenges when clients do not heed advice regarding necessary documentation for property sales.

Legal Framework Surrounding Powers

• The speaker explains that powers of attorney can become void upon death unless specifically structured to remain valid posthumously under certain conditions.

• It is noted that an irrevocable power must be limited by time and purpose while being based on legitimate interests.

Practical Application of Irrevocable Powers

• Clarification is provided on how irrevocable powers are established through public deeds versus private instruments like purchase agreements.

• The speaker stresses that while they retain certain documents as per legal requirements, they also ensure clarity about what constitutes an irrevocable power.

Conclusion on Notarial Practices

• A colleague's inquiry leads to further exploration of notarial practices concerning powers related to real estate transactions.

Concursos y Experiencias en la Escritura

Preparación para el Concurso

• La importancia de tener un título relacionado con el estudio y cómo esto facilita la participación en concursos.

• Descripción del concurso: se lleva a cabo en dos partes, una escritura por la mañana y una consulta por la tarde.

• Reflexión sobre la experiencia personal como escribana, mencionando que aunque parece showman, ha estudiado mucho para su profesión.

Recuerdos de Concursos Pasados

• Mención de haber concursado dos veces, recordando que en 2011 había 24 registros disponibles.

• Detalles sobre un concurso específico que involucraba una permuta de fracciones de campo y los desafíos asociados a ello.

• Importancia del protocolo escrito a mano frente al uso de computadoras; destaca las dificultades de corregir errores manualmente.

Proceso y Estrategias

• Comparación entre el proceso manual y digital; enfatiza que no se puede usar liquid paper en documentos legales.

• Relato sobre otro intento en 2012 donde hubo menos registros disponibles pero más aprobados; menciona confusión respecto a los resultados.

Evaluaciones Orales y Factores Clave

• Explicación del proceso oral del concurso, incluyendo el uso de bolilleros para seleccionar temas específicos durante las entrevistas.

• Reflexiones sobre la preparación mental necesaria para enfrentar estos concursos; resalta la importancia del estudio constante.

Apoyo y Recursos Durante el Estudio

• Reconocimiento a amigos y colegas que brindaron apoyo durante su preparación; menciona experiencias laborales previas que facilitaron su aprendizaje.

• Enfatiza cómo aprendió mediante experiencias prácticas más que teóricas, destacando el valor del sentido común en su formación profesional.

Conclusiones Personales Sobre Concursos

• Apreciación hacia un profesor admirado que también fue jurado en uno de sus concursos; reflexiona sobre lo fácil o difícil que puede ser cada caso presentado.

Discussion on Legal Cases and Retention Agents

Overview of Class Discussion

• The speaker discusses the challenges faced in gathering information for legal cases, mentioning a colleague named Gabi who is overwhelmed with inquiries.

• The speaker notes that they will postpone discussing specific cases until the next class due to time constraints but highlights two key legal obligations that were covered.

Key Legal Concepts Introduced

• A case involving Josefa, a resident abroad selling property in Rosario, is introduced. The transaction amount is specified as 0,000 paid in cash.

• Emphasis is placed on not inventing details not provided in the case scenario; only relevant facts should be considered.

Analysis of Property Sale Case

• The discussion revolves around whether the sale constitutes a taxable event under Argentine law, regardless of Josefa's residency status.

• The assignment involves analyzing proposed cases to determine when a notary acts as a national retention agent and includes additional analysis of information regimes.

Examination of Transaction Details

• Clarification is made regarding the nature of the sale (whether it was formalized through a deed or just an agreement), which impacts tax implications.

• Questions arise about how much tax should be withheld based on previous purchase prices and applicable laws.

Tax Calculation Process

• The speaker explains how to convert amounts into local currency for tax purposes using historical exchange rates at the time of the transaction.

• Documentation practices are discussed, including adding statements to contracts for fiscal clarity regarding retained amounts from sales.

Class Participation and Engagement

• Various students' attendance is noted during this session, indicating active participation within the class environment.