La jurisprudencia aproxima una definición del concepto de “sistema organizado de pagos”
Published date | 29 October 2010 |
Date | 29 October 2010 |
Author | Juan Pablo Rothschild,Walter C. Keiniger |
Law Firm | Marval O'Farrell Mairal |
La Sala “B” del Tribunal Fiscal de la Nación se expidió en la causa “La Angostura S.R.L.”, donde se discutió la aplicación del Impuesto sobre los débitos y créditos en cuentas bancarias.
Conforme los hechos descriptos en la sentencia, el contribuyente se dedica a la venta al por menor de combustibles. Sus clientes pagaban, en su mayoría, en efectivo o con tarjeta de crédito o débito.
Por su lado, el contribuyente pagaba a su principal proveedor vía transferencias bancarias, con cheques propios y de terceros o a través de depósitos en efectivo en la cuenta bancaria del proveedor.
El Fisco determinó el impuesto por considerar que los depósitos en efectivo en la cuenta bancaria del proveedor encuadraban como un sistema organizado de pagos armado para evitar el uso de la cuenta bancaria del contribuyente y evitar así el pago del 0,6% por cada débito que se efectuara en su cuenta bancaria.
El Tribunal Fiscal consideró que...
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