La Corte Suprema de Justicia rechazó la aplicación del IVA al servicio de “Jet Paq”
Published date | 31 August 2011 |
Author | Walter C. Keiniger |
Date | 31 August 2011 |
Law Firm | Marval O'Farrell Mairal |
En los autos ”Austral Cielos del Sur S.A. c/ DGI”, la cuestión radicó en determinar si resultaba válida la modificación introducida por el Decreto de Necesidad y Urgencia N° 879/1992 (el “DNU”) sobre la exención establecida en el punto 12, inc. J), del art. 6 de la Ley N° 23.349, que exceptuaba del pago del Impuesto al Valor Agregado al “transporte de cargas y personas”. A través del DNU el Poder Ejecutivo Nacional (“PEN”) restringió el texto de la exención, estableciendo que alcanzaba “… todos los demás servicios de transporte de pasajeros, terrestre, acuático o aéreo, realizados en el país”, aclarando en su segundo párrafo que la exención dispuesta también comprendía “a los servicios de carga que sean accesorios del de pasajeros y de transporte de paquetes y encomiendas que realicen los mismos vehículos afectados al servicio”.
En base a la modificación realizada a través del DNU, el Fisco Nacional consideró que la actividad desarrollada por el contribuyente no se encontraba comprendida dentro de la exención, en tanto dicha norma requiere que el transporte de paquetes y encomiendas sea realizado en los mismos vehículos en que se realiza el transporte de pasajeros, resultando evidente el incumplimiento de este requisito...
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