Plazo de prescripción para verificar créditos fiscales en un concurso
Date | 04 January 2010 |
Author | Gabriel Gotlib |
Published date | 04 January 2010 |
Law Firm | Marval O'Farrell Mairal |
El 11 de agosto de 2009, la Corte Suprema –con remisión al Dictamen del Procurador– dictó sentencia en la causa “AFIP – DGI en Incidente de Verificación Tardía N.°17.214/00 – Bodegas y Viñedos El Águila S.R.L. s/ concurso preventivo” en la que rechazó la verificación del crédito fiscal que la autoridad fiscal (AFIP) había insinuado porque estaba prescripto.
Una empresa presentó la declaración jurada del Impuesto a la Ganancia Mínima Presunta, pero omitió pagar el monto resultante. Más tarde, el juez admitió la apertura del concurso preventivo y la empresa notificó a los acreedores, entre ellos a la AFIP, para que se presentaran a verificar sus créditos. Pese a ello, la AFIP dejó transcurrir el plazo para verificar su crédito y tampoco lo hizo vencido el plazo de dos años para verificarlo tardíamente (cf. artículo 56 de la Ley de Concursos y Quiebras –“LCQ”).
La AFIP sí se presentó a verificar el crédito dentro del plazo de cinco años que prevé el Decreto-Ley N° 11.683 de Procedimiento Tributario (en su parte pertinente, la norma dispone que “[l]as acciones y poderes del Fisco para determinar y exigir el pago de los impuestos regidos por la presente ley […] prescriben: a) Por el transcurso de cinco (5) años en el caso de contribuyentes inscriptos…”).
La Corte rechazó el recurso extraordinario de la AFIP y...
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