Continúa la morigeración del “solve et repete”
Published date | 28 February 2011 |
Date | 28 February 2011 |
Law Firm | Marval O'Farrell Mairal |
Conforme el artículo 9 del Código Procesal Contencioso Administrativo de la Provincia de Córdoba (“CPCA”), para discutir en instancia judicial un acto determinativo de deuda, el contribuyente debe satisfacer el pago previo del capital reclamado. Con anterioridad a la presente modificación, la única forma de satisfacer aquel requisito era mediante el efectivo pago de la suma reclamada.
A partir de las incorporaciones de la Ley N° 9.874, con vigencia a partir del 1 de enero del corriente año, el contribuyente tiene la posibilidad de satisfacer el pago previo mediante:
- la constitución, a favor del Fisco respectivo -por sí o por tercera persona- de un derecho real de hipoteca en primer grado sobre uno o varios inmuebles ubicados en la Provincia de Córdoba; o
- un aval otorgado por el Banco de la Provincia de Córdoba; o, por último,
- una póliza de seguro de caución otorgada por compañía de seguros debidamente autorizada por la Superintendencia de Seguros de la Nación para otorgar este tipo de coberturas.
De esta forma, la provincia de Córdoba unificó el trato dispensado a los contribuyentes a nivel provincial y municipal, puesto que estas alternativas ya se encontraban...
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