The Argentine Constitution contains the declarations and guaranties of the most important rights. According to its text, such Constitution is the Argentine supreme law, and thus it shall prevail in case of conflict with other federal or local laws.

Under the constitutional reform of 1994, there are ten treaties specifically listed in the Argentine Constitution having a constitutional hierarchy, and which shall be supplementary to the rights and guaranties acknowledged in the Argentine Constitution. Among such treaties we may mention the American Declaration on the Human Rights and Duties; the Universal Declaration of Human Rights; the American Convention on Human Rights and the International Pact of Economic, Social and Cultural Rights; the International Pact on Civil and Political Rights and its Protocol.

Also, the constitutional reform has specified that the other international treaties rank higher than the laws, and therefore, in case of conflict between a treaty and a federal or local provision the treaty shall prevail.

As regards the representations, rights and guaranties included in the Argentine Constitution, there are the most basic personal rights, including, among others, the right to work at and take part in lawful businesses, to use and dispose of property subject to the laws regulating the exercise thereof; the property right, subject to which no one can be deprived from such property without a judgment based on a law; the legality principle, according to which no one can be obliged to do anything which is not mandatory under the law, neither deprived of what the law does not prohibit; the principle of tax legality, according to which, taxes must be imposed by the Congress; the principle of equality, according to which all the inhabitants shall be treated equally under the law and the right to defense, according to which no inhabitant of the Republic of Argentina may be subject to a penalty without a prior judgment grounded on a law passed before the fact subject matter of the proceedings.

The Constitution further specifies that in the Argentine territory, foreigners have all the civil rights of a citizen; they may take part in businesses, commercial and professional activities; they may own real property, purchase and sell them; and they are not obliged to pay extraordinary and mandatory contributions.

As in every country in the world, the constitutional provisions must be respected and contemplated in all legal regulations, private and government acts. However, in the events in which such rules are deemed violated, the Argentine inhabitants are guaranteed access to justice aiming at obtaining the rectification or remidialum of such violation, since the courts are the ultimate interpreters of the Argentine Constitution.