“Solve et repete”. Novedoso fallo de la Corte Suprema de Justicia de la Nación
Date | 23 July 2009 |
Published date | 23 July 2009 |
Law Firm | Marval O'Farrell Mairal |
El 4 de noviembre de 2008, la Corte Suprema de Justicia de la Nación se expidió en la causa “Orígenes AFJP S.A. c/ Administración Federal de Ingresos Públicos” y revocó la sentencia de la Sala III de la Cámara Federal de la Seguridad Social que había rechazado el recurso de apelación presentado por Orígenes A.F.J.P. contra una determinación de deuda labrada por la Administración Federal de Ingresos Públicos (“AFIP”) en concepto de aportes y contribuciones a la seguridad social.
El requisito del pago previo en materia previsional surge del artículo 15 de la Ley Nº 18.820, que dispone que la admisión del recurso de apelación está sujeta al depósito del importe de la deuda que en definitiva establezca.
En materia tributaria, ante una sentencia del Tribunal Fiscal de la Nación el contribuyente puede interponer recurso de apelación ante la Cámara Contencioso Administrativo Federal (artículo 194 de la Ley de Procedimientos Tributarios), pero si no acredita haber efectuado el pago previo dentro de los treinta días de notificada la sentencia o la resolución que aprueba la liquidación, el Fisco tiene expedita la ejecución judicial de la deuda impositiva determinada y confirmada por el Tribunal Fiscal de la Nación. A nivel municipal y provincial, una vez agotada la instancia administrativa, para interponer una acción en sede judicial, debe abonarse el monto del capital del tributo reclamado.
Sin adentrarnos en la cuestión de fondo, sino focalizándonos en lo que hace al requisito del pago previo, Orígenes A.F.J.P. apeló la determinación efectuada por la...
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