{"id":270,"date":"2024-06-03T11:04:02","date_gmt":"2024-06-03T11:04:02","guid":{"rendered":"http:\/\/ubereslegal.com\/?p=270"},"modified":"2024-08-15T20:16:14","modified_gmt":"2024-08-15T20:16:14","slug":"uber-no-evadio-el-impuesto-al-valor-agregado-ni-el-impuesto-a-las-ganancias-la-plataforma-es-operada-desde-el-exterior-juzgado-nacional-en-lo-penal-economico","status":"publish","type":"post","link":"https:\/\/ubereslegal.com\/en\/uber-no-evadio-el-impuesto-al-valor-agregado-ni-el-impuesto-a-las-ganancias-la-plataforma-es-operada-desde-el-exterior-juzgado-nacional-en-lo-penal-economico\/","title":{"rendered":"Uber Did Not Evade VAT Nor Income Tax: The Platform Is Operated From Abroad (National Court of Economic Crimes)"},"content":{"rendered":"<p>On the 8th of May, 2019, in the case \u201c<em>Uber Argentina SRL s\/infracci\u00f3n ley 24.760<\/em>(CPE 1838\/2016), the Court dismissed Uber on its alleged aggravated tax evasion regarding VAT and Income Tax. In reaching its decision, the Court noted that the accused party - Uber Argentina SRL (a company still in formation) - had never been operational, and that the platform was operated from abroad by a company based in the Netherlands. Finally, the Court held that the foreign company was neither liable to pay national taxes, under the Double Taxation Agreement with the Netherlands, given that no employment relationship exists between the drivers and Uber and, in fact, both subjects provide different services (of transportation and of intermediation, respectively). Consequently, there are no employees or subcontracted personnel through which Uber performs its commercial activity in Argentina, nor does it have a permanent establishment and it is therefore exempt under the Agreement.<\/p>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/ubereslegal.com\/wp-content\/uploads\/2024\/06\/5.-sobreseimiento-evasion-fiscal-agravada.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 5. sobreseimiento evasio\u0301n fiscal agravada.\"><\/object><a id=\"wp-block-file--media-ab0c5250-01c8-48c0-a543-5e73ae0bf0f5\" href=\"https:\/\/ubereslegal.com\/wp-content\/uploads\/2024\/06\/5.-sobreseimiento-evasion-fiscal-agravada.pdf\">5. sobreseimiento evasio\u0301n fiscal agravada<\/a><a href=\"https:\/\/ubereslegal.com\/wp-content\/uploads\/2024\/06\/5.-sobreseimiento-evasion-fiscal-agravada.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ab0c5250-01c8-48c0-a543-5e73ae0bf0f5\">Descarga<\/a><\/div>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-center has-background\" style=\"background-color:#f9f9f9;grid-template-columns:15% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/ubereslegal.com\/wp-content\/uploads\/2024\/06\/uber-107-1024x683.jpg\" alt=\"\" class=\"wp-image-1295 size-full\" srcset=\"https:\/\/ubereslegal.com\/wp-content\/uploads\/2024\/06\/uber-107-1024x683.jpg 1024w, https:\/\/ubereslegal.com\/wp-content\/uploads\/2024\/06\/uber-107-300x200.jpg 300w, https:\/\/ubereslegal.com\/wp-content\/uploads\/2024\/06\/uber-107-768x512.jpg 768w, https:\/\/ubereslegal.com\/wp-content\/uploads\/2024\/06\/uber-107.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"has-small-font-size\"><a href=\"https:\/\/www.freepik.es\/vector-gratis\/dia-impuestos-servicio-documento-fiscal-dataphone-laptop_5677939.htm#from_view=detail_alsolike\" target=\"_blank\" rel=\"noreferrer noopener\">&#8211; Cr\u00e9ditos de imagen utilizada<\/a><\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>En la causa \u201cUber Argentina SRL s\/infracci\u00f3n ley 24.760\u201d, (CPE 1838\/2016), 26\/10\/2021, el Juzgado sobresey\u00f3 a Uber por la supuesta comisi\u00f3n del delito de evasi\u00f3n tributaria agravada respecto del IVA y el Impuesto a las Ganancias. Para as\u00ed decidir, tom\u00f3 [&hellip;]<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[5,11,23,26,21],"tags":[99,101,84,104,110],"class_list":["post-270","post","type-post","status-publish","format-standard","hentry","category-jurisprudencia","category-jurisprudencia-nacional-y-federal","category-legalidad","category-plataforma-de-intermediacion","category-temas","tag-atipicidad-de-la-conducta-delictiva","tag-inexistencia-de-relacion-laboral","tag-legalidad","tag-legalidad-tributaria","tag-plataforma-de-intermediacion"],"_links":{"self":[{"href":"https:\/\/ubereslegal.com\/en\/wp-json\/wp\/v2\/posts\/270","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ubereslegal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ubereslegal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ubereslegal.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ubereslegal.com\/en\/wp-json\/wp\/v2\/comments?post=270"}],"version-history":[{"count":5,"href":"https:\/\/ubereslegal.com\/en\/wp-json\/wp\/v2\/posts\/270\/revisions"}],"predecessor-version":[{"id":3330,"href":"https:\/\/ubereslegal.com\/en\/wp-json\/wp\/v2\/posts\/270\/revisions\/3330"}],"wp:attachment":[{"href":"https:\/\/ubereslegal.com\/en\/wp-json\/wp\/v2\/media?parent=270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ubereslegal.com\/en\/wp-json\/wp\/v2\/categories?post=270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ubereslegal.com\/en\/wp-json\/wp\/v2\/tags?post=270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}