Exportación, falta de ingreso de divisas e infracción aduanera
Date | 30 April 2015 |
Published date | 30 April 2015 |
Law Firm | Marval O'Farrell Mairal |
Basta utilizar el sentido común para establecer que la falta de ingreso de las divisas correspondientes a la cobranza de una exportación, no tiene encuadre en la infracción de “declaración inexacta” prevista en el artículo 954 del Código Aduanero.
Tal como el sentido común lo indica, la inexactitud en la declaración que el exportador realiza ante la Aduana, debe resultar de una diferencia entre lo que el exportador declara, y la realidad de los hechos que verifica el servicio aduanero al realizar tareas de fiscalización y comprobación.
El ingreso o no ingreso de las divisas correspondientes a la cobranza, en tanto es un hecho que ocurre en un momento posterior al momento en el cual el exportador realiza su declaración ante la Aduana, no torna exacta ni inexacta dicha declaración.
La pretensión del servicio aduanero de aplicar la multa prevista en el artículo 954 del Código a este tipo de situaciones, como no podría ser de otra manera, está dando lugar a sentencias judiciales revocatorias, tales como la que se conoció recientemente, emitida por Cámara Federal en el caso “El Matrero”[i].
La sentencia de la Cámara Federal pone de manifiesto que la infracción de que se trata supone la existencia de una declaración aduanera que es inexacta, en tanto difiere con el resultado de la comprobación física o documental que realiza el servicio aduanero y que, en caso de pasar inadvertida, produce o puede...
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