Derechos de exportación y su aplicación en operaciones “intra MERCOSUR”
Author | Horacio García Prieto |
Date | 24 November 2009 |
Published date | 24 November 2009 |
Law Firm | Marval O'Farrell Mairal |
El caso se refiere a operaciones realizadas por la empresa Sancor, la cual exportó productos lácteos a la República Federativa del Brasil y a la República del Paraguay. Como consecuencia de tales exportaciones, la Aduana de Santa Fe intimó a Sancor a pagar los derechos de exportación que consideró correspondientes. La empresa Sancor impugnó cada una de estas intimaciones y llevó el caso a conocimiento de la justicia.
Sancor sostiene que los derechos de exportación establecidos en nuestro país no son aplicables cuando las operaciones tienen como destino países miembros del MERCOSUR (en este caso, Brasil y Paraguay), en tanto dicha carga tributaria es contraria a las disposiciones contenidas en el Tratado de Asunción (por el cual fue creado el MERCOSUR).
2. La evolución del caso
La Cámara Nacional de Apelaciones en lo Contencioso Administrativo Federal, a través de su Sala V, falló a favor de la empresa, de modo que dejó sin efecto las resoluciones de la Aduana de Santa Fe impugnadas por Sancor.
La Sala V sostuvo en definitiva que la aplicación de derechos de exportación no es admisible en las operaciones “intra MERCOSUR”, en tanto la regla básica de la constitución de este Mercado Común, establecida en el artículo 1° del Tratado de Asunción, es la libre circulación de bienes, servicios, factores productivos entre los países miembros, a través de la eliminación de los derechos aduaneros y de otras restricciones.
El Fisco Nacional (Dirección General de Aduanas) interpuso un recurso extraordinario federal contra dicha sentencia, el cual fue concedido, con motivo del cual el caso se encuentra actualmente en manos de la Corte Suprema de Justicia de la Nación.
3. La decisión de la Corte Suprema de Justicia de la Nación
Haciendo lugar a un pedido de Sancor, la Corte Suprema de Justicia de la Nación dispuso recientemente requerir una opinión consultiva al Tribunal Permanente de Revisión del MERCOSUR. La opinión consultiva requerida ha sido...
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