Resumen

ALTAVILLA, Cristian. Intrafederal Law and the New Standards on Intergovernmental Fiscal Relations in the Argentine Federalism. An Analysis after 25 years of the National Constitutional Reform (1994-2019). Cuest. Const. [online]. 2020, n.43, pp.27-55.  Epub 13-Dic-2021. ISSN 1405-9193.  https://doi.org/10.22201/iij.24484881e.2020.43.15178.

Argentine federation has a long tradition in intergovernmental pacts and agreements -a tradition which goes back to the period of formation of the Argentine nation-. Those agreements are the result of long and complex processes of negotiations between both levels of government involved and they constitute an important source of the, national and subnational, constitutional law. The Supreme Court has called them Intrafederal Law (Derecho Intrafederal) and it recognizes them a higher hierarchy to national laws. This particular kind of norms has had an especial development in fiscal matters, an aspect on which this work will be focused.

The intergovernmental relations that give birth to this especial branch of public law work within a given institutional setting, with determined rules and criteria, although not always in a clear and precise manner. With the 1994 National Constitutional Reform, a series of important true constitutional standards were fixed intended to govern the vertical fiscal intergovernmental relations among nation and provinces. The main aim of this paper is to analyze the intrafederal law in the fiscal field and its meaning in the Argentine federation in order to detect and analyze those new standards governing the fiscal intergovernmental relations.

Palabras llave : intrafederal law; federal coparticipation regime; Intergovernmental relations; fiscal intergovernmental agreements.

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