Cámara. Corte. Dictamen

7/25/2019 Cmara. Corte. Dictamen

1/12

PARTE/S: San Juan SA (TF 29.974-I) c/DGI

TRIBUNAL: Cm. Nac. Cont. Adm. Fed.

SALA: IV

FECHA: 11/1/212

!u"n#$ A%&"$' 11 " #cu*&" " 212.-

VIST+S: E$#$ au#$ ca&au,a#$ San Juan SA (TF 29.974-I) c/ DGI'

C+SIDERAD+:

I.- 0u"' a $. 7/1' ", T&%*una, F%$ca, " ,a ac%3n &"$#,%3 &"c5a6a& ,a nu,%a #u"$a #& ,a&"cu&&"n"' c#n c#$a$ 8 c#n&a& ,a &"$#,uc%3n " ,a AFIP-DGI #& ,a ;u" $" 5a*


2/12

R"c#&"#$ a, &"$"c# ;u" ", a="n" " &""nc%3n "$ a;u", $u"# ;u" "*" 5ac"& un a=# a,c#n&%*u8"n"' 8a $"a #& $u unc%3n *,%ca # #& &a63n " $u ac%%a' #c%# # "$%3n 8 "$a$%uac%3n ," "&%" %ua& ", &%*u# ;u" #$"&%#&"n" "*" %n=&"$a& a, F%$c#.

D" acu" c#n ,# %$u"$# "n ,a &"$#,uc%3n ="n"&a, AFIP >/' ,a ac#&a "*%3 &""n"& ",%u"$# a, a;u%&%& ,#$ *%"n"$ u"*,"$ "n cu"$%3n (a&$. 1 8 4 8 An"?#$ II 8 IV).

IV.- 0u"' "n ", ca$# " au#$' ,a ac#&a n# n%"=a ;u" "*%3 acua& c## a="n" " &""nc%3n' n##*$an" c#n$%"&a ;u" n# c#&&"$#n


3/12

E$ "c%& ;u"' aun cuan# ", F%$c# c#nc,u83 ;u" n# c#&&"$#n 8 c#nc#&an"$ " ,a,"8 21.>9 8 #n"&an# ,a nau&a,"6a ", u%c%#' $u #n#' ,a %#&anc%a " ,a cu"$%3n 8 ,a"n%a " ,a ,a*#& "$a&,,aa "n ,a "aa cu,%a an" ", T&%*una, F%$ca,' SE C+FIR@A ,#$5#n#&a&%#$ " ,a %&"cc%3n 8 &"&"$"nac%3n ,"&aa ", F%$c#' a",a#$ #& a,#$.

I.- 0u"' "n a"nc%3n a ,# "$a*,"c%# "n ,#$ a&7' > 8 c#nc#&an"$ " ,a,"8 21.>9 8 #n"&an# ,a nau&a,"6a ", u%c%#' $u #n#' ,a %#&anc%a " ,a cu"$%3n 8 ,a"n%a " ,a ,a*#& "$a&,,aa "n ,a "aa cu,%a an" ", T&%*una, F%$ca, SE C+FIR@A ,#$

5#n#&a&%#$ " ,a D&a. @%&a !"a&%6 Cacc%#,a#' "n $u #*," ca&c"& " a#"&aa 8 ac%nan"" ,a ac#&a' a",a#$ #& *a#$.

P#& ## ,# "?u"$# SE RESMELVE: 1) c#n&a& ,a &"$#,uc%3n a",aa' c#n c#$a$ 8 2) c#n&a&,#$ 5#n#&a&%#$ " ,#$ "$%#na,"$ ", F%$c# 8 " ,a ac#&a' " c#n#&%a c#n ,# &"$u",# "n ,#$c#n$%"&an#$ VIII) 8 I).

R"=


4/12

FECHA: 27/1/21

Sua&%#:

Ac&"%a# ", %ncu,%%"n# " ,a #*,%=ac%3n ,"=a, ;u" "$a $#*&" ", a="n" " &""nc%3n' ,ac#n$"cu"nc%a &"%$a #& ,a n#&a -,a #$%*%,%a " ;u" ", F%$c# %u=n" "n ", *a,anc" $ca, ",=a$# &"a,%6a# #& a;u", (a&. 4' LIG)- "?c"" ", " %n"&B$ a&%#n%a, ;u" "$ "=%# #&a$ %$#$%c%#n"$ ", #&"na%"n# u&) 8' "n c#n$"cu"nc%a' unc%#na c## un ca$%=# a,

%n&ac#&' cu8a na,%a "$ &"$au&a& ", #&"n u&


5/12

P#& #&a a&"' unua,%63 ;u" "&a c#&&"ca ,a c#nc,u$%3n ", #&=an%$# $ca, &",a%a a ;u" auncuan# n# c#&&"$#n>:119 8 $u$ c%a$).


6/12

) 0u" ", a&. >9 " ,a ,"8 ", %u"$# a ,a$ =ananc%a$ (,"8 2.2 8 $u$ #%cac%#n"$)"$a*,"c": QLa "&c"c%3n ", %u"$# $" &"a,%6a& "%an" ,a &""nc%3n "n ,a u"n"' "n ,#$ca$#$ 8 "n ,a #&a ;u" %$#n=a ,a DIRECCI GEERAL I@P+SITIVAQ.

P#& $u a&"' ", a&27:29 8 ",a,,< c%a#). En ", %$# $"n%# 5a $#$"n%# ;u" n# u"" $#$,a8a&$" ;u" #& "nc%a " ,# ;u"

,a$ ,"8"$ a&"c"n "c%& ,%"&a,"n"' c#&&"$#n" %na=a& ,# ;u" %c"n u&: 24)' 8aun cuan# &%a ,a $c&%c%3n " ,a a,%cac%3n ana,3=%ca # "?"n$%a " ,a ,"8 -c## #cu&&" "n ",*%# ", "&"c5# "na, 8 &%*ua&%#-' ",,# n# "?c,u8" una "?B="$%$ ;u" "$c,a&"6ca ,a #,una", ,"=%$,a#&' a n " ;u" ",,a $" cu,a " an"&a &a6#na*," 8 %$c&"a (Fa,,#$: 12:4

2>2:24 2>7:>> 2>9: >7 22:1>9 24:>2 2:277 >2:297). A$%%$#' &"%"&aa"n"5a a&a# ;u" "n ,a a&"a " %n"&&"ac%3n " ,a$ ,"8"$ ,a &%"&a &"=,a "$ a& ,"n# ""c# a,a %n"nc%3n ", ,"=%$,a#& (Fa,,#$: >:174 >12:19 >1>:24 >2:29> >>: 1 8 292>>4: 127) 8' "n "$" $"n%#' ", T&%*una, 5a unua,%6a# ;u" ,a "?#$%c%3n " #%#$ " ,a$n#&a$ c#n$%u8" un a,%#$# c&%"&%# %n"&&"a%# ac"&ca " ,a %n"nc%3n " $u$ au#&"$ (Fa,,#$:>1:194 8 $u$ c%a$).

9) 0u"' c#n $u"c%3n a a,"$ aua$ 5"&"nBu%ca$' ca*" $"a,a& ;u" "n ", "c# ","a# #&", @%n%$"&%# " Hac%"na " ,a ac%3n a&a #%ca& ,a ,"8 ", %u"$# a ,#$ &B%#$ (,"8 11.2) %c%an# ,a %nc#&ac%3n ", a&. >9 -acua, a&. 4 " ,a ,"8 2.2-' $" $#$u#:

QE, $%$"a ;u" c#n$a=&a "$" a& (.#.)8 D"c&"#-L"8 1.229/4>. C&"ac%3n ", Iu"$# a ,a$ Gananc%a$ E"nua,"$. T"?# 8


7/12

C#"na&%# " ,a$ u"a$ D%$#$%c%#n"$Q' !u"n#$ A%&"$' 194' =%na$ 1 8 2 ", &"$a,a# n#"&"n"c" a, "?# #&%=%na,).

En c#n$"cu"nc%a' c## ,# 5a $"a,a# ,a $"#&a Pcu&a#&a F%$ca, "n ", aa&a# IV " $u%ca"n' &"$u,a c#n #a n%%"6 ;u" ,a #,una ", ,"=%$,a#& n# 5a $%# ""cua& ,a c,a$" "%$%nc%#n"$ c#nc"ua,"$ ;u" #n" ,a ac#&a' $%n# %#$%*%,%a& ,a Q"ucc%3n " un a=#Qcuan# ", c#n&%*u8"n" n# 5a cu,%# c#n ,a #*,%=ac%3n ,"=a, " acua& c## a="n" "&""nc%3n' "?&"$%3n ;u"' #& $u ="n"&a,%a 8 "n ", c#n"?# " ,a ,"8 2.2' c#&"n" a #a

c,a$" " a=# n"c"$a&%# a&a #*"n"&' an"n"& 8 c#n$"&a& ,a u"n" " %n=&"$#$' c## ,# "$',a "=ac%3n &"a,%6aa a&a ,a a;u%$%c%3n " *%"n"$ " ca*%#. En c#n$"cu"nc%a' c#&&"$#n""$ca&a& ", a=&a%# " ,a a",an" &",a%# a ;u" ,#$ &%*una,"$ %n"&%#&"$ 5an &"a,%6a# una%n"&&"ac%3n "?"n$%a " ,a n#&a' "n %#,ac%3n a, &%nc%%# " ,"=a,%a.

Ca*" a=&"=a&' ;u" ,a ca&=a ;u" ", #&"na%"n# u&' n% c#n$%"&3 ,a$ #a,%a"$ ;u"-$"=n ,a &u"*a "$%#n%a, &"n%a- "*%3 a#a& a, ""cua& $u$ c#&a$ ("& $. 19 a. a11 a.)' aa&"c" "$%$a " un $u$"n# a&=u"na, ;u" "&%a a, T&%*una, %na,%a& ,a$"n"nc%a c#n a&&"=,# a ,a #c&%na " ,a a&*%&a&%"a. En ""c#' ,# "?&"$a# #& ,a a",an"&auc" un $%," "$acu" c#n ", c&%"&%# " $","cc%3n 8 a,#&ac%3n " ,a &u"*a &"a,%6aa #&", &%*una, a ;u# ;u" -a"$ " $"& un a$"c# a"n# a ,a u&%$%cc%3n "?&a#&%na&%a " ,aC#&"- "$ %n$uc%"n"' #& $< $#,#' a&a "$ca,%ca& a, nunc%a%"n# a",a# c## ac#

u&%$%cc%#na,' aun cuan# ,#$ u"c"$ 5a8an &"$c%n%# " a,=una " ,a$ &u"*a$ a#&aa$


8/12

(Fa,,#$: >2:1922 >2:4>1 >2:97 >>:2>9' "n&" uc5#$ #$). E,,# "$ a$< ?%" $% $"&"a&a "n ;u" ,a &"cu&&"n" an" #a c#n$%"&ac%3n ac"&ca " ,a "n"*,"6 " ,a &"$an" &u"*a&"un%a "n ,a cau$a -"n "$"c%a,' ,a %n$uc%"nc%a ", %n#&" "&%c%a,- ;u" u" $"a,aa #& ,#$nunc%a%"n#$ " ,a$ %n$anc%a$ an"&%#&"$ ("& $. a. 1 8 14> a.).

P#& ",,#' 8 #' #%# #& ", ;u" &"$u,a*a a,%ca*," ", c%a# a&. 4 " ,a ,"8 ", &%*u#.

A&3 ;u" "$" &"c"# $" %n$"&a "n " ,a "$&ucu&a ", %u"$# a ,a$ =ananc%a$'$u*#&%nan# ,a "&acc%3n " ,#$ =a$#$ a, cu,%%"n# -#& a&" ", c#n&%*u8"n"- " $u$"*"&"$ c## a="n" " &""nc%3n " "$" %$# &%*u#. En "$a ,' 8 "n $u c#n$"cu"n" %#$%*%,%a " acua& c##a="n" " &""nc%3n ", &%*u# u&an" "$" ,a$#' u"$# ;u" "n "$#$ &"=


9/12

- II -

D%$c#n#&"' ,a ac#&a %n"&u$# ", &"cu&$# "?&a#&%na&%# " $. 147/12' c#nc"%# a $. 177 "ncuan# $" %$cu" ,a %n"&&"ac%3n 8 a,canc" " n#&a$ ""&a,"$' " "n"=a# "n ,# &",a%#a ,a a&*%&a&%"a "n%,=aa. C#n&a "$a "c%$%3n' $" %n"&u$# ", &"cu&$# " 5"c5# ;u"' *a# ",&"=%$ S.172' L.LI' #*&a a=&"=a# #& cu"&a a "$a$ acuac%#n"$.

En &%"& B&%n#' %"&"nc%3 ,#$ c#nc"#$ Qc#$#Q 8 Q=a$#Q "n ,a "cn%ca ", %u"$# a ,a$=ananc%a$. In%c3 ;u"' "n ,a "na"nac%3n " ,#$ *%"n"$ " ca*%#' $" "n%"n" #& =ananc%a

*&ua ", #a, " ,a$ "na$ n"a$ "n#$ ", Qc#$#Q' $"=n ,# "$a*,"c" ", a&. 1 8 $="$. ;u"'" ,a =ananc%a *&ua a$< ""&%naa' "*"n &"$a&$" ,#$ Q=a$#$Q n"c"$a&%#$ a&a #*"n"&,a'an"n"&,a 8 c#n$"&a&,a' c## ,# %$#n"n ,#$ a&$. 17 8 .

D"$ac3 ;u" ,a ,"&a ", a&. 4 " ,a ,"8 n%ca"n" $" &""&" a ,#$ Q=a$#$Q 8 ;u" $u a,%cac%3nn# u"" "?"n"&$" a, Qc#$#Q " ,#$ *%"n"$ " ca*%#' ;u" &"&"$"na un c#nc"# %$%n# 8" c3u# an"&%#& a&a ca,cu,a& ,a *a$" %#n%*," ", &%*u#.

En $"=un# ,u=a&' %n%c3 ;u" ", #&=an%$# &"caua#& &"c#n#c" ,a "&ac%a " ,a$ c#&a$ "*%"n"$ &"a,%6aa$ "' $%u,n"a"n"' %u=na $u "ucc%3n a#8n#$" "n ,a #%$%3n ",c#n&%*u8"n" " acua& c## a="n" " &""nc%3n. D" "$a #&a' $" "$c#n#c" ", &%nc%%# "

&"a,%a "c#n3%ca' ;u" %n%ca ;u" ", c#$# " ,a$ a;u%$%c%#n"$ "*" $"& &"$a# " ,#$ %n=&"$#$a&a a&&%*a& a ,a "&a"&a &"na n"a' a$< c## a*%Bn $" &an$=&"" ,a #c&%na " ,#$ %#$ac#$' a, &"c#n#c"&$" 8 n"=a&$" -a, %$# %"#- "$" c#$# " ,a "&ca"&) '#a "6 ;u" ",,a$ $" ""cuan #& %n"&"%# " un ##, " c#&a$ ;u" n"=#c%a*a ,a$c#n%c%#n"$ 8 ,a$ &a$,aa*a a $u$ %"*$' ;u%"n"$ ca&"c2>:12).

- IV -

E, a&. 4 " ,a ,"8 2.2' cu8a %n",%="nc%a a;u< $" "*a"' "$a*,"c": QCuan# ", c#n&%*u8"n"n# 5a8a a# cu,%%"n# a $u #*,%=ac%3n " &""n"& ", %u"$# " c#n#&%a c#n ,a$n#&a$ %="n"$' ,a D%&"cc%3n G"n"&a, I#$%%a #&' a ,#$ ""c#$ ", *a,anc" %#$%%# ",c#n&%*u8"n"' %u=na& ", =a$# ""cua# #& B$"Q.

E$%# ;u"' a&a $u c#&&"ca 5"&"nBu%ca' c#&&"$#n" &"c#&a& ;u" ,a &%"&a u"n" "%n"&&"ac%3n " ,a ,"8 "$ $u ,"&a' "' #& "nc%a " ,# ;u" ,a$ ,"8"$ a&"c"n "c%&


10/12

,%"&a,"n"' c#&&"$#n" %na=a& ,# ;u" %c"n u&27:49).

En ""c#' n# "ncu"n un #%# ,%# a&a $#$"n"& ;u" ,a #%$%3n " acua& c## a="n"" &""nc%3n "n ,a ="n"&a,%a " ,a$ c#&a$ ;u" &"a,%6a ", c#n&%*u8"n" u"" "&%a& "n ,a%u=nac%3n " "$#$ =a$#$ #& a&" ", F%$c#' a "?c"c%3n ", ca$# "cu,%a& 8 a%$,a# " ,a$a;u%$%c%#n"$ " *%"n"$ " ca*%#. # a%"' n% 5a $%# a,"=a# "n #"n# a,=un# #& ,aac#&a' ;u" "$" $"=un# $uu"$# "nc%"&&" una %"&"n" c#nuca ", c#n&%*u8"n" ;u" #%"$u "*%a acuac%3n' n% un "$%=ua, "&u%c%# a, F%$c# cau$a# #& ",,#' ;u" u$%;u" ", %$.C&"ac%3n ", %u"$# a ,a$ =ananc%a$ ""nua,"$. T"?# 8 c#"na&%# " ,a$ nu"a$%$#$%c%#n"$Q' !u"n#$ A%&"$' 194' E. #c%a,' =. /1).

D" a;u< $" c#,%="' $%n 5"$%ac%3n' ;u" ", $%# " ,a &"#&a u" ca$%=a& ## %# ""ucc%3n ;u" ,#$ c#n&%*u8"n"$ &""n%"&an ""cua& $%n 5a*"& &ac%ca# ,a &""nc%3n ",%u"$# a ,a$ =ananc%a$ c#&&"$#n%"n"' $%n ;u" "n #"n# a,=un# $" "?c,u8a # $" &""aun &aa%"n# %"&"nc%a, a&a ,a$ a;u%$%c%#n"$ " ,#$ *%"n"$ " ca*%#.

En % a&"c"&' "$a %n"nc%3n ", ,"=%$,a#&' a ,a ;u" c#&&"$#n" a& ,"n# ""c# (Fa,,#$:>:174 >12:19 >1>:24)' c#&*#&a ,a %c""nc%a " ,a %"&"nc%ac%3n ;u" &""n""$a*,"c"& ,a ac#&a.

F%na,"n"' "$ n"c"$a&%# "a& "n c,a ;u" ,# a$""&a# 5a$a a;u< $" a#8a "n c#n#c%#$c&%"&%#$' "$a*,"c%#$ "$" an%=u# #& ", T&%*una,' "n ", $"n%# " ;u" ,a $c&%c%3n " ,a

a,%cac%3n ana,3=%ca # "?"n$%a " ,a ,"8 -c## #cu&&" "n ", ca# "na, 8 "n ", &%*ua&%#- n#"?c,u8" ,a 5"&"nBu%ca ;u" cu,a ", $%# ,"=a,' c#n a&&"=,# a ,#$ &%nc%%#$ " una&a6#na*," 8 %$c&"a %n"&&"ac%3n (Fa,,#$ 24:>2 2:277)' #' %c5# "n #&a$ a,a*&a$' ;u" Q,a$n#&a$ %#$%%a$ n# "*"n n"c"$a&%a"n" "n"n"&$" c#n ", a,canc" $ &"$&%n=%# ;u" $u"?# a%"' $%n# "n #&a a, ;u" ", $%# " ,a ,"8 $" cu,a' " acu" c#n ,#$&%nc%%#$ " una &a6#na*," 8 %$c&"a %n"&&"ac%3nQ (Fa,,#$ 24>:24 8 $u c%a' "n&" #$).

- V -


11/12

S"na# ,# an"&%#&' c#n$%" ;u" ", &%nc%%# " ,a &"a,%a "c#n3%ca (a&$. 1 8 2 " ,a ,"811.>' .#. 199) a$< c## ,a #c&%na " ,#$ %#$ ac#$' %n#ca#$ #& ,a &"cu&&"n" "n $u""n$a' ca&"c"n " a,%cac%3n a&a ,a c#&&"ca $#,uc%3n " "$a cau$a.

E$ ;u"' "n % a&"c"&' ", a&. 4 " ,a ,"8 2.2 c#n$a=&a' "n ,a "c#n#7 " ,a %$a ,"8' n# $" cu&a a;u< ,a. 8 >2>:>>7)-' $%n# ;u" $" "&$%=u" ,a &"&"$%3n " unac#nuca %,2 29:1 297:>>>)' cu8#ca&c"& "?c"c%#na, n# %"n" a $u$%u%& a ,#$ a=%$&a#$ cuan# "c%"n cu"$%#n"$ ;u" ,"$#n &%a%a$ (Fa,,#$: >94:>94: 29:> 297:17>)' aun cuan# $" %n#;u" "&& "n ,a $#,uc%3n", ca$# (Fa,,#$: 29:2' 44 >2:1>).

- VII -


12/12

P#& ,#$ una"n#$ "?u"$#$' c#n$%" ;u" "*" c#n&a&$" ,a $"n"nc%a a",aa "n cuan#5a $%# #%# " &"cu&$# "?&a#&%na&%#.

!u"n#$ A%&"$' 1 " a*&%, " 214. LAMRA @. @+TI

Su&"a C#&":

La$ cu"$%#n"$ a;u< "*a%a$ 5an $%# 8a "?a%naa$ "n % %ca"n ",

Cámara. Corte. Dictamen

Documents

Transcript of Cámara. Corte. Dictamen