Interpretación prejudicial de la comunidad Andina sobre pagos de regalías o derechos de licencia a terceros
Published date | 03 November 2023 |
Author | Diana Ramírez |
Law Firm | Lloreda Camacho & Co |
INTERPRETACIÓN PREJUDICIAL DE LA COMUNIDAD ANDINA SOBRE PAGOS DE REGALÍAS O DERECHOS DE LICENCIA A TERCEROS
La Séptima Sala Especializada en lo Contencioso Administrativo con Subespecialidad en Tributaria y Aduanera de la Corte Superior de Justicia de Lima (en adelante la “Sala”) solicitó al Tribunal de Justicia de la Comunidad Andina (en adelante el “Tribunal” o el “TJCA”) la interpretación prejudicial de: (i) el artículo 26 del Reglamento Comunitario de la Decisión 571 – Valor en Aduana de las Mercancías Importadas; y (ii) el comentario 25.1 del Comité Técnico de Valoración en Aduana de la Organización Mundial de Aduanas (en adelante “OMA”).
Específicamente la Sala consultó al TJCA sobre: (i) los criterios para aplicar el ajuste de valor por pago de regalías respecto de las mercancías objeto de valoración; (ii) la forma como debe efectuarse el análisis para determinar que el pago de un canon o derecho de licencia se efectúa como condición de venta; y (iii) la naturaleza jurídica de los Comentarios y Opiniones Consultivas contenidos en los Textos del Comité Técnico de Valoración en Aduana de la OMA.
De acuerdo con el literal b) del numeral 2 del artículo 26 del Reglamento Comunitario, el canon o derecho de licencia de propiedad intelectual se sumará al precio realmente pagado o por pagar cuando está relacionado con la mercancía objeto de valoración y cuando constituye una condición de venta de dicha mercancía. Por lo anterior, el problema jurídico consiste en determinar si el citado requisito solo puede exigirse en la medida que quien imponga la condición de venta sea el vendedor o una persona vinculada a él, o si por el contrario también puede exigirse en los casos en los que no exista vinculación.
El Tribunal ha reconocido que, para lo anterior, es necesario verificar si el...
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