Se encarece litigar en la Argentina contra la AFIP
Author | Walter C. Keiniger,Gabriel Gotlib |
Date | 18 May 2005 |
Published date | 18 May 2005 |
Law Firm | Marval O'Farrell Mairal |
Recordemos que el Tribunal Fiscal de la Nación es un órgano de carácter jurisdiccional y técnico que, si bien pertenece al Poder Ejecutivo Nacional, es conocido por su imparcialidad. Su función es entender en los recursos que se interpongan contra ciertos actos emanados de la Administración Federal de Ingresos Públicos (Dirección General Impositiva y Dirección General de Aduanas) en ejercicio de sus respectivos poderes fiscales. En particular, constituye la instancia revisora de las determinaciones de impuestos y aplicación de sanciones por parte de la autoridad fiscal.
La nueva Ley Nº 25.964 derogó la Ley Nº 22.610 que regulaba la anterior tasa de actuación ante el Tribunal Fiscal de la Nación. Consecuentemente, han cambiado algunos puntos importantes de las previsiones que rigieron desde 1982 hasta ahora. Se exponen a continuación los cambios más significativos:
(i) el monto de la tasa se incrementó de 2% a 2,5%;
(ii) se amplió la base sobre la que debe calcularse la tasa, ya que la nueva alícuota (2,5%) se aplica sobre el importe total cuestionado, que incluye capital reclamado, intereses y sanciones. Conforme la ley anterior, el cálculo no preveía la inclusión de las sanciones en la base de cálculo;
(iii) en cuanto a la oportunidad de pago, la tasa debe abonarse íntegramente al iniciarse las actuaciones, sin perjuicio de los posteriores ajustes que resulten aplicables. Antes, en cambio, se abonaba el 50% en oportunidad de interponerse la apelación ante el Tribunal Fiscal y el restante 50% dentro de los 5 días siguientes de notificada la sentencia, si el...
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