La Corte Suprema declara la invalidez de resoluciones ministeriales por las que se establecieron derechos de exportación
Author | Horacio García Prieto,Enrique V. Veramendi,María Lorena Schiariti |
Date | 30 April 2014 |
Published date | 30 April 2014 |
Law Firm | Marval O'Farrell Mairal |
Así resulta del pronunciamiento emitido el 15 de abril de 2014 por el Alto Tribunal, en una causa en la que la empresa “Camaronera Patagónica” cuestionaba resoluciones dictadas en el año 2002, por medio de las cuales el Ministerio de Economía había establecido tributos sobre la exportación de pescados y crustáceos, invocando potestades delegadas en la legislación aduanera.
Con el concurso de cinco de sus miembros, la Corte se atuvo con rigor a la disposición constitucional donde se establece que corresponde al Congreso (y no al Poder Ejecutivo) legislar en materia aduanera y establecer los derechos de exportación, descartando así que pudiera ser constitucionalmente válida la delegación de potestades invocada por el Ministerio de Economía en las resoluciones materia del pronunciamiento.
Al mismo tiempo, con el voto de cuatro ministros, la Corte asumió un criterio ampliamente favorable al reconocimiento de efectos convalidantes a las leyes emitidas por el Congreso para aprobar o ratificar, aun en forma genérica, lo actuado por el Poder Ejecutivo o por los ministros, incluyendo la fijación o incremento de Derechos de Exportación, bien entendido que ese efecto de convalidación fue reconocido para legitimar la aplicación de los tributos a partir de la vigencia de la ley ratificatoria, y no con efecto retroactivo.
Con ajuste a la doctrina jurisprudencial que emana del fallo “Camaronera Patagónica”, se...
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