La Corte Suprema de Justicia de la Nación se declara competente para entender en temas de tasas municipales
Author | Gabriel Gotlib,Walter C. Keiniger |
Published date | 30 September 2005 |
Date | 30 September 2005 |
Law Firm | Marval O'Farrell Mairal |
Se trata de una acción declarativa de certeza, en la que se solicita ante la justicia federal la declaración de inconstitucionalidad de la denominada “contribución que incide sobre la actividad comercial, industrial y de servicios”, impuesta por la Municipalidad de Río Cuarto (Provincia de Córdoba), bajo la pretensión de que se superpone con un impuesto provincial (el impuesto sobre los ingresos brutos) y que viola la Ley de Coparticipación Federal de Impuestos y la Constitución Nacional.
La Cámara Federal de Apelaciones de Córdoba confirmó el fallo de primera instancia, declarándose incompetente para entender en la acción de fondo. En sus fundamentos, consideró que la justicia provincial es competente cuando se cuestiona la interpretación y validez de normas locales -municipales y provinciales- y no se encuentran afectadas de manera inmediata normas federales. En el caso comentado, entendió que el tema principal radicaba en el examen y revisión de la Ordenanza Fiscal de la Municipalidad de Río Cuarto, sin advertir la presencia de una cuestión federal.
En cambio, la Corte Suprema de Justicia de la Nación, por mayoría, declaró que la justicia federal resulta competente para entender en la causa. Para ello, se fundó en el nuevo rango constitucional que detenta la Ley de Coparticipación Federal de Impuestos, a partir de la reforma de la Constitución Nacional de 1994. La Corte consideró que se afectaría el sistema impositivo establecido por la Constitución Nacional si...
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