Exportación de hidrocarburos desde el Área Aduanera Especial: pago de derechos de exportación
Date | 06 November 2006 |
Author | Horacio García Prieto |
Published date | 06 November 2006 |
Law Firm | Marval O'Farrell Mairal |
A través de su Resolución N° 776/2006 (Boletín Oficial del 11 de octubre de 2006) el Ministerio de Economía y Producción interpretó que las exportaciones de hidrocarburos efectuadas desde el Área Aduanera Especial de Tierra del Fuego están alcanzadas por los derechos de exportación que estableció el Poder Ejecutivo Nacional en función de la Ley de Emergencia Económica N° 25.561, sancionada en enero de 2002.
La Ley de Emergencia Económica estableció la vigencia de estos derechos de exportación por un plazo de cinco años, y facultó al Poder Ejecutivo Nacional a fijar las alícuotas aplicables, así como a establecer los productos específicamente alcanzados.
Pero desde hace más de treinta años rige la Ley de Promoción de Tierra del Fuego N° 19.640 (Boletín Oficial del 2 de junio de 1972), en la cual se establece que están exentas del pago de derechos de exportación –presentes o futuros– las exportaciones efectuadas desde del Área Aduanera Especial. Agrega la propia Ley Nº 19.640 que tal exención no se aplica si la ley que crea nuevos derechos de exportación establece expresamente que resultan alcanzadas las exportaciones desde el Área Aduanera Especial.
En opinión del Ministerio de Economía y Producción, aun cuando la Ley de Emergencia Económica no...
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