Nuevo fallo sobre omisión de ingreso y liquidación de divisas por cobro de exportaciones de bienes
Author | Juan M. Diehl Moreno,Roberto E. Silva (h.),Francisco Abeal |
Date | 29 February 2012 |
Published date | 29 February 2012 |
Law Firm | Marval O'Farrell Mairal |
Con fecha 30 de noviembre de 2011, la Sala B de la Cámara Nacional de Apelaciones en lo Penal Económico confirmó la sentencia de primera instancia dictada en la causa “Guayal S.A.C.I.I.F. y otro s/ Infracción Ley 24.144”, absolviendo de culpa y cargo a Guayal S.A.C.I.I.F. (la “Sociedad”) y a un funcionario de la Sociedad con relación a la imputación por incumplimiento al Régimen Penal Cambiario en el marco de operaciones de exportación de bienes.
La Cámara resolvió que si bien la omisión de ingreso del monto de las divisas por exportación de bienes conlleva una presunción juris tantum de negociación clandestina de los valores percibidos en contraprestación, en el caso bajo análisis la Sociedad acreditó no haber percibido efectivamente el producido de la exportación en tanto dicha obligación había sido cancelada mediante compensación con lo adeudado por el exportador al importador en operaciones comerciales anteriores, por lo que “carece de toda lógica exigir el cumplimiento de ingreso y liquidación de divisas”.
En consecuencia, manteniendo el criterio sostenido en otros precedentes por la Sala A (1) , la Sala B entendió que la compensación es una forma lícita de extinción de las obligaciones prevista en el Código Civil de la Nación, y por tanto, una razón atendible para omitir ingresar y liquidar las divisas correspondientes a las operaciones de exportación de bienes.
Asimismo, es importante destacar que si bien las dos únicas Salas de la Cámara Nacional de Apelaciones en lo Penal Económico...
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