Plazo de diez años para la prescripción aplicable a la acción de repetición de tributos locales
| Published date | 04 January 2010 |
| Date | 04 January 2010 |
| Law Firm | Marval O'Farrell Mairal |
El 6 de octubre de 2009 la Corte Suprema de Justicia de la Nación se expidió en la causa “Bruno, Juan Carlos c/ Provincia de Buenos Aires s/ acción de inconstitucionalidad”, en la que se discutió si el plazo de prescripción de la acción de repetición de tributos a favor de las Provincias y las Municipalidades era de cinco o de diez años.
La Provincia de Buenos Aires opuso excepción de prescripción ante la acción de repetición iniciada por el señor Bruno, entendiendo que se había extinguido el plazo quinquenal previsto por la normativa local.
La Corte remite a lo argumentado en el fallo “Filcrosa”, en el que sostuvo que el artículo 75 inciso 12 de la Constitución Nacional limita a las Provincias y a...
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