Novedoso fallo que declara la competencia del Tribunal Fiscal para el dictado de medidas cautelares
Author | Horacio García Prieto,Walter C. Keiniger |
Date | 15 October 2008 |
Published date | 15 October 2008 |
Law Firm | Marval O'Farrell Mairal |
El 4 de marzo de 2008 la Cámara dictó sentencia en la causa “Nidera S.A. C/ Estado Nacional – Dirección General de Aduanas s/ medida cautelar autónoma”, en la que declaró que correspondía al Tribunal Fiscal de la Nación (TFN) expedirse, en primera instancia, sobre la medida cautelar solicitada por el contribuyente.
La Cámara argumentó que el TFN está facultado para otorgar o rechazar medidas cautelares porque así se desprende de la legislación que regula el procedimiento de actuación ante el mismo TFN, la cual prevé la aplicación supletoria del Código Procesal Civil y Comercial de la Nación.
Asimismo, la Cámara sostuvo que, en tanto la Administración Pública está obligada a suspender los efectos de un acto administrativo perjudicial para el interesado que se encuentre verosímilmente viciado por una nulidad absoluta (artículo 12 de la Ley Nº 19.549 de Procedimientos Administrativos), el TFN también debería estar facultado para decretar una medida con esos mismos efectos.
La Dirección General de Aduanas (DGA) había intimado al contribuyente a restituir ciertos importes recibidos en virtud de regímenes de estímulo a la exportación...
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