Review: GÓMEZ, Teresa and FOLCO, Carlos María, Procedimiento Tributario [Tax Procedure], Buenos Aires, Errepar, 2025

Abstract

This article offers a critical overview of Procedimiento Tributario [Tax Procedure] by Teresa Gómez and Carlos María Folco, a comprehensive and updated analysis of Argentina’s tax procedural framework. Published in 2025, the two-volume work stands out for its detailed commentary on Law 11.683, enriched by recent legislative reforms and case law. The authors approach tax procedure not merely as a technical field but as a constitutional space where taxpayer rights and state authority intersect. Through a clause-by-clause interpretation, updated jurisprudence, and an exploration of judicial remedies and international obligations, the book serves as both a scholarly and practical reference. Especially noteworthy is its normative stance: tax procedure is framed as an instrument of democratic legitimacy, rooted in legal certainty, due process, and citizen participation. Gómez and Folco successfully integrate doctrinal precision with a broader vision of fiscal justice, making this work an indispensable contribution to Argentine legal literature and a key resource for understanding the evolving relationship between the taxpayer and the State.