M. P. B\'eccar Varela, M. C. Caputo, M. B. Ferraro, P. Lazzeretti,M. C. Mariani,D. Rial Some mathematical properties of gauge transformations with respect to the Coulomb's gauge: variational analysis of an energy functional (55K, Latex) ABSTRACT. As gauge invariance of computed magnetic properties, usually partitioned into diamagnetic and paramagnetic terms, is not achieved within the algebraic approximation, unless {\sl ad hoc} techniques are adopted, a general variational treatment is analyzed, attempting to minimize the term more difficult to evaluate accurately, i.e., the paramagnetic contribution to magnetic susceptibility, by means of a gauge transformation. It is shown that an absolute minimum in a variational sense cannot be determined a priori. However, a `local' minimum of the paramagnetic contribution to magnetic susceptibility can be arrived at by employing general gauge transformations of polynomial form.