Court tax 2020
It is a state tax, so it must be paid throughout the national territory. In addition, if the process takes place in an Autonomous Community that in the exercise of its financial competences has approved some other autonomous community tax, this tax must also be paid.
All natural or legal persons who wish to file a lawsuit or appeal in the civil, contentious-administrative or social order (cases provided for in art. 2 of Law 10/2012, of 20 November). These fees do not apply to the criminal or military jurisdictional order.
Payment of the fee must be made before initiating any of the procedures in which Law 10/2012 of November 20 considers payment of the tax to be mandatory (cases provided for in art. 2).
In the rest of the cases you can choose to process the forms by Internet or print them and make the management through any Collaborating Entity (Banks, Savings Banks or Credit Cooperatives) or Depository Entity that provides the cashier service in any Delegation or Administration of the Tax Agency.
Payment of court fee
Judicial proceedings initiated and processed before the courts of the Judicial Branch of the City of Buenos Aires are subject to a tax called “court tax”, as provided for in this law.
For the purposes of this law, the official appointed by the Government of the City of Buenos Aires, at the proposal of the Council of the Judiciary, through the General Directorate of Revenues and Real Estate Registration, or the agency that performs its functions, to intervene in a judicial proceeding for the purpose of the proper collection of the court fee of the City of Buenos Aires, shall be deemed to be the representative of the Treasury.
h. Workers in a relationship of dependency and their successors in title, in lawsuits arising from the labor relationship, workers’ trade union associations, when acting in the exercise of their union representation;
o. All actions brought by consumers contemplated in the Code of Procedure of Justice in Consumer Relations, without prejudice to the provisions of said Code on solvency incidents. (According to the text of Section 6 of Law No. 6.407, BOCBA No. 6082 of 03/19/2021).
Court fees 2021
> Law 10/2012 of November 20, regulating certain fees in the field of the Administration of Justice and the National Institute of Toxicology and Forensic Sciences (BOE November 21, 2012).
■ The filing of the lawsuit in all kinds of declaratory proceedings and enforcement of extrajudicial executive titles in the civil jurisdictional order, the formulation of counterclaims and the initial petition of the payment order process and the European payment order process.
■ In the social order, workers, whether employed or self-employed, will have a 60 percent exemption in the amount of the fee corresponding to them for the filing of appeals in appeal and cassation.
(*) In the contentious-administrative appeal, when the purpose of the appeal is to challenge sanctioning resolutions, the amount of the fee, including the variable amount, may not exceed 50% of the amount of the economic sanction imposed.
The taxpayers must in any case file form 696 of the Tax Agency and, if applicable, self-assess the tax debt, prior to the filing of the corresponding party procedural act.
Court fee calculator 2021
In spite of these partial reforms, there are still some imbalances in this area that justify the adoption of a new regulation that allows to deepen certain aspects of the court fees, especially those that the Constitutional Court declared in accordance with our fundamental rule in its judgment 20/2012, of February 16, 2012.
The Law takes great care that the regulation of the “fee for the exercise of jurisdictional power in the civil, contentious-administrative and social orders” does not affect the right to access to justice as a basic component of the fundamental right to effective judicial protection proclaimed by Article 24 of the Constitution, in accordance with the jurisprudence in this regard of the Constitutional Court.
The recent ruling of the Constitutional Court has not only confirmed the constitutionality of the fees, but also expressly recognizes the viability of a model in which part of the cost of the Administration of Justice is borne by those who benefit most from it.