Intereses por el retraso en el pago de impuestos. Importante precedente de la Corte Suprema
Author | Gabriel Gotlib |
Published date | 30 November 2010 |
Date | 30 November 2010 |
Law Firm | Marval O'Farrell Mairal |
En el fallo del 28 de septiembre de 2010 dictado en la causa “Nobleza Piccardo – TF 11.388 – I” la Corte Suprema de Justicia de la Nación entendió que a raíz del Decreto N° 36/1990, que había previsto la indisponibilidad de los depósitos y colocaciones bancarias a plazo fijo, el contribuyente se había visto impedido temporalmente de pagar el impuesto. Además, la empresa había manifestado mediante una nota esa situación y lo pagó de inmediato una vez que el Estado dispuso la liberación de esos fondos.
En el caso, se trataba del ingreso tardío del impuesto interno a los cigarrillos y de un anticipo del impuesto adicional, pero en nuestra opinión sus reglas podrían extenderse a otros tributos.
Como fundamento, la Corte Suprema recordó la cuestión de la aplicación supletoria del Derecho Privado al Derecho Tributario, cuando este último no ofrece una solución normativa al caso...
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