La causa “Eurnekian” y los fideicomisos constituidos en el exterior
Date | 29 August 2003 |
Published date | 29 August 2003 |
Author | Gabriel Gotlib,Walter C. Keiniger |
Law Firm | Marval O'Farrell Mairal |
El día 6 de agosto de 2003, la Sala “A” de la Cámara Nacional de Apelaciones en lo Penal Económico confirmó, por dos votos contra uno, el procesamiento y embargo de Eduardo Eurnekian en la causa en que se lo investiga por evasión fiscal. De acuerdo con la sentencia, el contribuyente vendió acciones de diversas sociedades anónimas argentinas por un monto total superior a $ 715.000.000, y giró los fondos obtenidos a dos fideicomisos (“trusts”) constituidos en el extranjero, uno de ellos en las Islas Caimán y el otro en Bahamas. Según el contribuyente, tales fondos fueron donados a los fideicomisos, por lo cual no los incluyó en sus declaraciones juradas del Impuesto sobre los Bienes Personales posteriores.
La Cámara analizó los contratos de constitución de los fideicomisos en cuestión, y recalcó que los fiduciarios (“trustees”) sólo podían, durante la vida de Eduardo Eurnekian, administrar los fondos de acuerdo con las indicaciones de un comité integrado por personas que el propio Eduardo Eurnekian se reservó el derecho de designar o remover en cualquier momento y a su exclusivo arbitrio. La única donación encomendada tendría lugar a la muerte de Eduardo Eurnekian. Por ello, uno de los dos camaristas que votaron por la confirmación del procesamiento y embargo a Eurnekian, el Dr. Hendler, señaló que “el imputado nunca se desprendió de los bienes que dijo haber donado”, y remarcó que “el mismo fideicomitente es quien conserva facultades de administrar, invertir o disponer de los fondos sin ninguna restricción salvo la intermediación de un comité que él mismo designa y remueve a voluntad”. En el mismo sentido se pronunció el Dr. Repetto, que también propuso la confirmación del procesamiento y embargo a Eurnekian, al decir que “no puede entenderse que las sumas cuestionadas hubieran efectivamente salido del patrimonio del imputado debido a que éste conservaría su poder de...
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