La Corte define el alcance de la exención en el IVA para publicaciones periódicas
Author | Walter C. Keiniger |
Date | 30 November 2010 |
Published date | 30 November 2010 |
Law Firm | Marval O'Farrell Mairal |
El 12 de octubre de 2010, la Corte dictó sentencia en la causa “ATCO I S.A.”, que tuvo su origen en la impugnación que la Administración Federal de Ingresos Públicos (AFIP) realizó sobre las declaraciones juradas de Editorial Atlántida S.A. (empresa del grupo) en el Impuesto al Valor Agregado (IVA).
La discusión giró en torno a la interpretación del entonces artículo 6 (hoy 7) de la Ley del IVA, que eximía del impuesto a las ventas y locaciones de libros, folletos, diarios y publicaciones periódicas, entre otros.
Basándose en esta norma, la empresa había considerado exenta su actividad que, según había podido demostrar ante el Tribunal Fiscal de la Nación, consistía en seleccionar y obtener la información para la posterior diagramación y realización de revistas de contenido publicitario, por encargo de empresas de televisión por cable y de supermercados.
La AFIP entendió que no era aplicable la exención del artículo 6 y que la actividad debía considerarse alcanzada con el impuesto como servicio de impresión, encuadernación y...
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