Un fallo de la Corte Suprema pone en crisis al impuesto santacruceño que grava las reservas mineras
Author | Horacio García Prieto,Leonardo G. Rodríguez,Luis E. Lucero |
Date | 31 July 2015 |
Published date | 31 July 2015 |
Law Firm | Marval O'Farrell Mairal |
En junio del año 2013 la provincia de Santa Cruz introdujo, en su Código Fiscal, un impuesto absolutamente novedoso, dirigido a incrementar la carga fiscal que pesa sobre las empresas mineras asentadas en su territorio.
El gravamen recibe el nombre de “Impuesto al Derecho Real de Propiedad Inmobiliaria Minera” y supone un pago anual por el equivalente al 1% del valor atribuible a las reservas mineras existentes al 31 de diciembre de cada año.
Al poner en vigencia este impuesto, la provincia de Santa Cruz se embarcó en una suerte de “aventura legislativa”, en tanto dio la espalda a disposiciones federales de jerarquía superior, e ignoró compromisos asumidos por la provincia para el fomento de la actividad minera, y para la armonización del sistema tributario nacional y provincial.
Quienes examinamos las vías procesales disponibles para la tutela judicial de los derechos de las empresas mineras, encontramos un panorama poco alentador en lo referente a la violación de la “estabilidad fiscal”, y asimismo en lo relativo a la violación de las disposiciones contenidas en la Ley N°23.548, que regula el Régimen de Coparticipación Federal de Impuestos.
Afortunadamente, en el marco de la multiplicidad de situaciones irregulares que presenta el tributo, fue posible presentar el caso ante la Corte Suprema de Justicia de la Nación, dando a la demanda...
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