La tasa de fiscalización minera como una clase de tributo : análisis de su constitucionalidad.

Abstract

This research addresses the legal and constitutional implications of Resolution No. ARCOM-003/25 by the Mining Regulation and Control Agency (ARCOM) which imposes the socalled Supevision and Control Levy, commonly referred to as the “Oversight Fee.” Given its considerable economic burden on mining concessionaires, and in the absence of a clear and specific service rendered by ARCOM to the payor, doubts have been raised regarding the true legal nature of this charge. The central question is whether it qualifies as a regulatory fee (tasa) or whether its essential elements correspond instead to those of a tax (impuesto). Within this framework, the constitutional principle of tax legality and the reservation of law doctrine prohibit any authority other than the National Assembly, upon initiative of the President of the Republic, from creating taxes by means of subordinate legislation. Accordingly, the so-called “Oversight Fee” would prima facie be unconstitutional.