Impuesto sobre los Ingresos Brutos y potestad tributaria provincial
Author | Gabriel Gotlib,Walter C. Keiniger |
Date | 31 October 2003 |
Published date | 31 October 2003 |
Law Firm | Marval O'Farrell Mairal |
El 8 de septiembre de 2003 la Corte Suprema de Justicia de la Nación dictó sentencia en la causa “Total Austral Argentina S.A. c/ Tierra del Fuego, Antártida e Islas del Atlántico Sur, Provincia de s/ acción declarativa”, en la que se discutía si existía jurisdicción provincial para determinar y exigir el pago del Impuesto sobre los Ingresos Brutos sobre un yacimiento de hidrocarburos situado en el mar territorial, más allá de las 3 millas marinas de la costa.
El contribuyente, junto con otras empresas, era concesionaria para la explotación de hidrocarburos de un lote denominado “Hidra”, situado a 7 millas marinas de las costas de la Provincia de Tierra del Fuego, Antártida e Islas del Atlántico Sur, dentro del mar territorial.
La Dirección de Rentas de la provincia había determinado una diferencia de anticipos del Impuesto sobre los Ingresos Brutos por los meses de marzo de 1991 a diciembre de 1992. Tal determinación se fundaba en la presunta potestad tributaria de la provincia más allá de las 3 millas marinas de sus costas.
La empresa apeló el acto pero la apelación fue rechazada. Contra tal denegatoria, Total Austral Argentina S.A...
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