Derechos de exportación a empresas mineras beneficiarias de estabilidad fiscal
Author | Luis E. Lucero,Leonardo G. Rodríguez |
Date | 18 December 2013 |
Published date | 18 December 2013 |
Law Firm | Marval O'Farrell Mairal |
En el caso “Procesadora de Boratos Argentinos S.A.”, ante la aplicación por la Aduana de Jujuy de derechos de exportación a una alícuota del 10% del valor FOB de los minerales exportados, la actora recurrió ante el Tribunal Fiscal de la Nación las resoluciones que impusieron dicho tributo. Aceptado el recurso por el Tribunal, y recurrido el pronunciamiento por el fisco, la Sala II de la Cámara Nacional de Apelaciones en lo Contencioso Administrativo Federal revocó las decisiones del Tribunal. Así, la causa llegó a la Corte mediante el recurso extraordinario interpuesto por la empresa minera afectada.
La Corte confirmó la sentencia de Cámara con los siguientes fundamentos:
a) De acuerdo a lo decidido en el expediente “Minera del Altiplano”, ninguna disposición de la Ley N° 24.196, ni de su reglamentación, exime a los beneficiarios de dicho régimen del pago de nuevos gravámenes, o de los incrementos que se dispongan, con posterioridad a la presentación del estudio de factibilidad (conf. artículo 8, Ley N° 24.196).
b) La Ley N° 24.196 y su reglamentación aluden a que no se incremente “la carga tributaria total” (artículo 8, Ley N° 24.196), para lo cual establece un mecanismo de compensación o devolución de las sumas abonadas de...
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