La Corte Suprema de Justicia reitera la doctrina de la causa “Tradigrain”
Published date | 29 July 2011 |
Date | 29 July 2011 |
Author | Horacio García Prieto,Juan Pablo Rothschild |
Law Firm | Marval O'Farrell Mairal |
El 24 de mayo del 2011, la Corte Suprema de Justicia de la Nación dictó sentencia en la causa “Aceitera General Deheza S.A.”, donde resolvió acerca de si correspondía la liquidación y pago del “factor de convergencia” por ciertas operaciones de exportación de productos de origen agrícola incluidos en la Ley N° 21.453.
Vale la pena recordar que la Ley N° 21.453 regula algunos aspectos de las ventas al exterior de ciertos productos de origen agrícola, entre los que se prevé su registración mediante la presentación de una declaración jurada; y que el Decreto N° 803 del año 2001 estableció un régimen transitorio para el comercio exterior, que consiste en el pago a los exportadores del beneficio denominado “factor de convergencia”, que resultaba aplicable a operaciones de exportación de productos de origen agrícola.
La empresa Aceitera General Deheza S.A. solicitó la liquidación y pago del “factor de convergencia” por ciertas operaciones de exportación, pero la AFIP-DGA denegó el pago del beneficio. El fisco argumentó que, si bien el beneficio estaba vigente cuando la empresa cerró las operaciones de venta con el exterior y registró las operaciones...
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