The work intends to carry out a descriptive and comparative analysis of two sentences issued in the first semester of 2019, by the Superior Courts of Justice of Argentina and Chile, which deal with the power of taxation, old age and protection of the constitutional guarantees of persons pensioners, which have several denominators in common: a) the recurrent are women; b) both are passive contributors; c) both are pensioned or retired; and d) both directed their actions against the organs of the State Administration, of the tax order.
Keywords:
Taxes, old age, pensions and fundamental guarantees
Pontigo Donoso, M. A. (2019). Binational jurisprudential analysis: tributary power, old age and fundamental rights. Revista De Derecho Público, (91), 61–70. https://doi.org/10.5354/0719-5249.2019.55604
