La Aduana abandona un criterio reconocidamente arbitrario, sobre la base del cual denegaba el pago de reintegros a los exportadores
| Published date | 31 October 2016 |
| Author | Horacio García Prieto |
| Date | 31 October 2016 |
| Law Firm | Marval O'Farrell Mairal |
En marzo de 2012, con el dictado de su Instrucción General N° 7, la Dirección General de Aduanas asumió el criterio según el cual, los exportadores que registraban situaciones de incumplimiento en lo relativo al ingreso de divisas por una exportación, quedaban impedidos de percibir los reintegros que les correspondían por todas sus operaciones de exportación, incluyendo aquellas en relación a las cuales las obligaciones cambiarias estuviesen plenamente cumplidas.
La ilegalidad de este criterio fue declarada por la Cámara Federal de Salta, en la causa “Electroquímica El Carmen S.A. c/ AFIP-DGA s/ amparo Ley 16.986” del 19 de noviembre de 2014, donde el tribunal indicó que la Instrucción General N° 7/2012 imponía “un exceso de punición que en la práctica genera una valla absoluta para...
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