Introduction to Criminal Law: Concepts, Functions, and Principles

Thematic Unit 1: Introduction to Criminal Law

Lesson 1: Basic Concepts of Criminal Law

1. Criminal Law and Social Control: Concept and Forms

Criminal Law is the branch of legislation that regulates the state’s power to punish, defining what is punishable (disvalued behavior) and its consequences.

Legal Consequences for Committing a Crime
  • Tier System: The penalty is the only consequence of repression for committing a crime.
  • Tier System: Incorporates security measures.
  • Some authors support a third way: the
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Introduction to Criminal Law: Concepts, Functions, and Principles

THEMATIC UNIT 1 – INTRODUCTION

Lesson 1: Basic Concepts of Criminal Law

1. Criminal Law and Social Control: Concept and Forms

Criminal Law: The branch of legislation that regulates the state’s power to punish, determining what is punishable (disvalued behavior) and its consequences.

Legal Consequences for Committing a Crime

  • Tier System: The penalty is the only consequence of repression for the commission of a crime.
  • Tier System: Incorporates security measures.
  • Some authors support a third way: the repair
Read More

Capital Companies Tax Regulations in Argentina

UNIT 10

CAPITAL COMPANIES SUBJECT TO OTHER FEES INCLUDED

Article 69 – The corporations, for taxable net income, are subject to the following rates:

15 of 44 26/09/2010 21:24

  1. The thirty-five percent (35%):
    1. Corporations and partnerships limited by shares, corresponding to the limited partners, established in the country.
    2. Limited liability companies, limited partnerships, and simply share the general partners of limited partnerships by shares, in all cases in the case of companies incorporated in the country.
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Capital Companies Tax Regulations in Argentina

UNIT 10

CAPITAL COMPANIES SUBJECT TO OTHER FEES INCLUDED

Article 69 – The corporations, for taxable net income, are subject to the following rates: 15 of 44 26/09/2010 21:24

  1. Thirty-five percent (35%):
    1. Corporations and partnerships limited by shares, corresponding to the limited partners, established in the country.
    2. Limited liability companies, limited partnerships, and simply share the general partners of limited partnerships by shares, in all cases in the case of companies incorporated in the
Read More

Capital Companies and Tax Regulations in Argentina

UNIT 10

CAPITAL COMPANIES SUBJECT TO OTHER FEES INCLUDED

Article 69 – The corporations, for taxable net income, are subject to the following rates: 15 of 44 26/09/2010 21:24

a) The thirty-five percent (35%):

  1. Corporations and partnerships limited by shares, corresponding to the limited partners, established in the country.
  2. Limited liability companies, limited partnerships, and simply share the general partners of limited partnerships by shares, in all cases in the case of companies incorporated in the
Read More

Special Deductions & Non-Deductible Expenses – Third Category Earnings

UNIT 9: LAWS

Special Deductions of the Third Category

Article 87

From the earnings of the third category, subject to the limitations of this law, the following will also be deducted:

  1. Costs and other expenses inherent to the business.
  2. Penalties and provisions against bad loans in amounts justified in accordance with industry customs. The General Tax Directorate may establish rules concerning how to make these penalties.
  3. Expenses of organization. The General Tax Directorate admitted his involvement to the
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