l tribunal superior tomó la presentación para sostener que la Nación no puede afectar los fondos ya presupuestados por las provincias.

La Corte Suprema de Justicia de la Nación estableció hoy que la reducción del IVA y del impuesto a las Ganancias no puede afectar los fondos de coparticipación que corresponden a las provincias.
Esas medidas fueron anunciadas por el gobierno nacional el miércoles posterior a las elecciones primarias del 11 de agosto, pero el 60% del costo fiscal de esas medidas recayó sobre las provincias, mermando su coparticipación y comprometiendo la prestación de servicios en las jurisdicciones subnacionales.
La resolución fue adoptada con la firma de los ministros Juan Carlos Maqueda, Ricardo Lorenzetti y Horacio Rosatti; mientras que el ministro Carlos Rosenkrantz votó en disidencia. La Corte dispuso cautelarmente que los costos fiscales de la aplicación de los decretos N° 561/19 y N° 567/19 del Poder Ejecutivo Nacional y de las resoluciones generales AFIP N° 4546/19 yN° 4547/19 sean asumidos con recursos propios del Estado Nacional, sin afectar la coparticipación que corresponde a las provincias de Catamarca, Chubut, Entre Ríos, Formosa, La Pampa, La Rioja, Misiones, Salta, San Juan, San Luis, Santa Cruz, Santa Fe, Santiago del Estero, Tierra del Fuego, Antártida e Islas del Atlántico Sur y Tucumán.
La decisión fue adoptada en una causa en la que, por decisión del gobernador Gustavo Bordet, la Provincia de Entre Ríos impugnó el decreto 561/19 en tanto encomendó a la Administración Federal de Ingresos Públicos (AFIP) una reducción en la base de cálculo de las retenciones para el cálculo del impuesto a las Ganancias a determinados sujetos; y una reducción de un 50% de los anticipos que deban ingresar los trabajadores autónomos en concepto de impuesto a las ganancias en los meses de octubre y diciembre del ejercicio 2019.
También planteó la inconstitucionalidad del decreto 567/19 en tanto dispuso una alícuota del 0% en el Impuesto del Valor Agregado para la venta de ciertos productos de la canasta alimentaria hasta el 31 de diciembre de 2019 inclusive.
En la presentación elaborada por el fiscal de Estado, Julio Rodríguez Signes, se sostuvo que mediante esas normas, el Poder Ejecutivo Nacional detrajo unilateralmente montos de la masa de recaudación de impuestos coparticipables, sin tener competencia para ello, por lo que tales decretos y resoluciones violan los principios del federalismo de concertación y el principio de legalidad en materia tributaria. También se indicó que las normas impugnadas provocaban un perjuicio actual y directo a la provincia de Entre Ríos, invocando un informe de la Comisión Federal de Impuestos, que estima que el impacto de las medidas adoptadas sobre la provincia actora supera los mil millones de pesos, señala el fallo. (El cálculo del Ministerio de Economía provincial señalaba una merma no menor a los 1.600 millones)
La Corte Suprema remarcó que la situación coloca a la provincia en un escenario de extrema gravedad y dificultad para cumplir con las obligaciones y deberes a su cargo, pues las sumas que dejarían de ingresar a las arcas provinciales ya se encontraban incorporadas como recursos corrientes en el presupuesto de gastos para el presente ejercicio , para proyectos sociales, destinados a la población de la provincia. Así, precisó que esa ostensible disminución de ingresos afectaba sus cometidos constitucionales básicos. Entre ellos citó aquellos que constituyen el núcleo de la garantía federal del artículo 5° de la Constitución Nacional (administración de justicia, régimen municipal y educación) y los que importan la esfera prestacional de derechos fundamentales (alimentación básica, vivienda digna, salud, protección de la niñez y ancianidad).
Para conceder la medida cautelar, la Corte consideró que existía verosimilitud en el derecho invocado por la provincia, y un peligro acreditado que podría producirse en caso de demorarse su otorgamiento.
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Exploring Stacked Wilds in Online Slot Games
Understanding Stacked Wilds in Online Slot Games
The incorporation of symbols that substitute for others significantly alters the dynamics of virtual gambling experiences. These special icons not only amplify the chances of forming winning combinations but also introduce layers of strategy to gameplay. By enabling additional opportunities, they enrich the overall engagement for players, making each spin potentially more rewarding than the last.
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Stacking symbols that serve as substitutes is a powerful mechanic in the gaming universe. This feature not only boosts excitement but also sharpens the odds of achieving higher payouts. When these symbols appear in groups, they can cover entire reels, transforming potential wins from modest to substantial.
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It’s beneficial to explore variations of this mechanic. Some titles may combine stacked symbols with multipliers, amplifying winnings further. Players should consider experimenting with different games that utilize variations to find the best fit for their style and preferences.
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Understanding the mechanics behind symbol clusters can significantly enhance your approach to these casino offerings. Concentrating on the frequency and positioning of these symbols can reveal patterns that improve payout potential.
One effective tactic involves evaluating the volatility of the machine. High-volatility options may yield fewer wins but promise larger rewards when combinations occur. Conversely, low-volatility setups offer more consistent wins but at lower values. Choosing the right volatility aligns your expectations with the gaming experience desired.
Utilizing betting strategies can optimize bankroll management. Increasing wagers when on a winning streak can capitalize on favorable runs, while reducing bets during losses preserves funds. Establishing limits for both wins and losses aids in maintaining control over expenditures.
Focusing on machines that feature bonus rounds or free spins can enhance earnings. Bonus features often increase the likelihood of activating clusters, amplifying potential rewards. Researching available options ahead of time aids in selecting which games to play.
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Lastly, engaging with community forums or reviews can provide insights on which machines are currently performing well. Player feedback often highlights particular titles where symbol clusters have proven lucrative recently, directing attention to opportunities that others have had success with.
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