Fallo relevante en materia de valoración de importación
Date | 04 September 2018 |
Author | Juan Pablo Rothschild,Juan Martín Sanz |
Published date | 04 September 2018 |
Law Firm | Marval O'Farrell Mairal |
El análisis de los ajustes de valoración aduanera es sumamente casuístico en nuestra jurisprudencia y varía mucho de acuerdo con la estructura de negocio de cada sector. En el fallo “Nestlé Argentina SA c/ Administración Nacional de Aduanas” (Expte. CAF 8106/2018), la Cámara confirmó la decisión del Tribunal Fiscal de la Nación y revocó el ajuste de valor hecho por la Aduana para las importaciones del año 2006, por el que esta había considerado que correspondía incidir con regalías los valores de importación declarados por la empresa.
En los últimos años, la Aduana ha destinado muchos recursos al análisis de la incidencia de regalías en la valoración de importación de mercaderías, especialmente cuando los importadores forman parte de un grupo económico internacional. Estos ajustes de valor han derivado en abultados reclamos por derechos de importación y otros tributos aduaneros.
En el caso indicado, se discutía la repercusión del contrato de transferencia de tecnología que la sociedad local tenía registrado con una sociedad vinculada en el exterior, por el que se devengaban regalías en función de las ventas realizadas en el territorio. La Aduana había ajustado los valores de importación de las mercaderías en función de dicho contrato, sin discriminar los tipos de mercadería importada, la vinculación de los proveedores con el importador o la especificidad tecnológica de los bienes importados.
Además, la Aduana arguyó que las compras realizadas por Nestlé Argentina se encontraban condicionadas o dirigidas por la licenciante del exterior, en tanto se indicaban recetas, procedimientos de fabricación y estándares de calidad con los que el importador debía cumplir. En este sentido, para el servicio aduanero había un control de producción suficiente que permitía presumir la existencia de la “condición de venta” que exige el Acuerdo de Valoración del GATT/OMC.
El Tribunal, luego de analizar la prueba producida por las partes, ponderó que la libertad del comprador de adquirir insumos de varios proveedores era uno de los motivos para desestimar la relación entre las regalías pactadas entre las...
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