Las obligaciones de no hacer frente al Impuesto al Valor Agregado
Author | Gabriel Gotlib,Walter C. Keiniger |
Published date | 05 February 2007 |
Date | 05 February 2007 |
Law Firm | Marval O'Farrell Mairal |
El 24 de agosto de 2006 la Sala II de la Cámara Nacional de Apelaciones en lo Contencioso Administrativo Federal resolvió en la causa “Picasso, Alberto David” que los acuerdos de no competencia no están alcanzados con el Impuesto al Valor Agregado.
El contribuyente era director de una sociedad cuyo paquete accionario fue adquirido por el Grupo Danone. Al cesar en su cargo, celebró un contrato de consultoría y un acuerdo de no competencia con los nuevos accionistas. Al determinar su obligación en el Impuesto al Valor Agregado (“IVA”), consideró gravado el contrato de consultoría y no alcanzado el acuerdo de no competencia. Este criterio fue impugnado por la Administración Federal de Ingresos Públicos quien consideró gravados con IVA los dos contratos.
El contribuyente interpuso recurso de apelación ante el Tribunal Fiscal de la Nación, que en septiembre de 2003 resolvió por mayoría que los acuerdos de no competencia –a los que calificó como obligaciones de no hacer– están alcanzados con IVA. Para resolver esto, consideró que el punto 21 del inciso e) del artículo 3 de la Ley del IVA incluye a las obligaciones de no hacer al incluir dentro del impuesto a las “restantes prestaciones”.
La sentencia fue apelada por el contribuyente ante la Cámara Nacional de Apelaciones en lo Contencioso Administrativo Federal, que revocó la sentencia del Tribunal Fiscal de la Nación. Los fundamentos de la Cámara fueron:
(a) el artículo 1 de la Ley de IVA sólo grava las “prestaciones de...
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