Legal standards

Law No. 18,719 December 27, 2010

Article 284. Fiscal Studies Center, established by Article 173 of Law No. 18.362, of October 6, 2008, will have legal personality and will be as committed advice, research, training and training in the tax issues and public finance.

For all purposes, it shall be governed by private law and related to the executive branch through the Ministry of Economy and Finance, preserving its technical independence.

Center administration shall be exercised by a rented Executive Secretary, appointed by the Ministry of Economy and Finance, without which the act becomes the public official for any purpose. (*)

It will be headed by an Honorary Board of four members appointed by the Ministry of Economy and Finance, which will select its members in recognition of their prestige and technical capacity. Said Council resolutions be adopted by a simple majority vote twice computed President in case of a tie. (*)

The representation of the Centre shall be exercised by the Honorary Board. Such representation may be delegated to the Executive Secretary in all those areas determined by the regulations. (*)

They are resources of the Centre for Fiscal Studies, which assigned the laws, gifts and bequests, income derived from its assets, income from the sale of goods and services, and contributions from organizations and national, international or foreign institutions aimed at its operation and development, with the approval of the Ministry of Economy and Finance.

3rd paragraphs), 4th) and 5) amended by: Law No. 19,355 of 12/19/2015 Article 208.

Law No. 18,362 October 6, 2008

Article 173.- hereby created in the field of the Ministry of Economy and Finance "Center for Fiscal Studies" (CEF). The center will tasks:

A) In the research area, generating knowledge within the framework of policies designed by the Executive in the following issues related to domestic taxation:

  • Public finances.
  • Tax and Financial Law.
  • Tax Statistics.
  • Tax sociology.

B) In the area of ​​training, training of personnel of the Ministry of Economy and Finance and the Office of Planning and Budget on specific referring to the previous literal areas.
(Second paragraph: deleted by Article 119 of Law 18,996 of November 7, 2012.)

Center is empowered to referring this article to select experts and qualified professionals for the development of the activities in subparagraphs A) and B). The resulting expenditure will be financed by funds from agreements signed with foreign governments or international organizations provided that such disbursements mean not getting national public debt.

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