Derechos de exportación a la luz del fallo plenario del Tribunal Fiscal de la Nación
Author | Maria Belen Del Rosso,Daiana Ayelen Salvador,Juan Pablo Rothschild |
Published date | 03 June 2022 |
Date | 03 June 2022 |
Law Firm | Marval O'Farrell Mairal |
En el último tiempo, el Tribunal Fiscal se vio obligado en diferentes oportunidades a resolver ante interrogantes en materia aduanera, que se podrían resumir en los siguientes: ¿la delegación impropia se encuentra permitida en materia aduanera a diferencia de lo que sucede en materia impositiva?, ¿el Decreto 793/2018 se trata de una delegación o simplemente son facultades reglamentarias del art. 99 inc. 2 de la Constitución Nacional?, ¿puede configurarse la delegación impropia en relación con la alícuota, un elemento esencial del tributo?
El propio Tribunal Fiscal no ha podido mantener una doctrina uniforme respecto a tales interrogantes, generando así posturas opuestas e inconclusas.
Con el llamado a Plenario del día 26 de abril, el Tribunal ‒por mayorías‒ fijó la siguiente doctrina en relación con los puntos expuestos.
- El Tribunal Fiscal de la Nación no puede declarar la inconstitucionalidad de una Ley en un caso concreto y ante el planteo efectuado por un recurrente.
- El Poder Ejecutivo puede establecer derechos de exportación, debido a lo dispuesto en el art. 755 del Código Aduanero.
- No corresponde declarar la invalidez del Decreto 793/2018 en aquellos casos en que el Tribunal Fiscal deba expedirse respecto de resoluciones emanadas de la Dirección General de Aduanas que deniegan la repetición de derechos de exportación abonados por el exportador por aplicación de lo dispuesto por el Decreto 793/2018 respecto de Destinaciones de Exportación registradas a partir del día 4 de septiembre de 2018, fecha en que entró en vigencia el aludido Decreto, y hasta el día 4 de diciembre de 2018, fecha de entrada en vigencia de la Ley 27467.
Pese a las diferencias del caso, resulta necesario destacar que este pronunciamiento es contrario a los cimientos ya consolidados por la Corte Suprema de Justicia de la Nación en el...
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