La Cámara de Apelaciones en lo CAyT de la C.A.B.A. confirmó por mayoría suspender la ejecución fiscal haciendo lugar a la medida cautelar

Síntesis.- En el caso, corresponde revocar la resolución de grado, y en consecuencia, hacer lugar a la medida cautelar solicitada por la actora y ordenar al Gobierno de la Ciudad de Buenos Aires que se abstenga de perseguir por vía judicial la ejecución de la deuda que le atribuye a la actora en concepto de “Tasa de Estudio, Revisión e Inspección de Obras en la Vía Pública y/o Espacios de Dominio Público”.
En efecto, las cuestiones planteadas han sido adecuadamente consideradas en el dictamen del Sr. Fiscal ante la Cámara, a cuyos fundamentos, que en lo sustancial son compartidos, corresponde remitirse por razones de brevedad.
Ello así, la actora se encuentra obligada al pago en “concepto de único impuesto y contribución, tanto de índole fiscal como en lo referente al uso del dominio público municipal” del seis por ciento (6 %) de las entradas brutas recaudadas por venta de energía eléctrica dentro de la Ciudad de Buenos Aires y también debe abonar las tasas retributivas por servicios o mejoras de orden local, por ejemplo, las tasas o contribuciones de mejoras correspondientes a sus propiedades o las tasas por servicio de alumbrado, barrido, limpieza, conservación de la vía pública y otros similares correspondientes a esas mismas propiedades, entre otras.
Sin embargo, la actora está exenta del pago del gravamen por “uso y/o ocupación de espacio público” porque aunque pudieran ser tasas retributivas de algún servicio, éstas quedan exentas por referirse al uso del dominio público, comprendido en la tasa general del seis por ciento (6%) prevista en el artículo 19 del Decreto N° 714/PEN/1992.
En efecto, de acuerdo con el citado artículo 19 del decreto la participación —del 6% de las entradas brutas por la venta de energía eléctrica efectuada dentro de la jurisdicción, que las empresas distribuidoras se comprometieron a abonar mensualmente a la entonces Municipalidad de la Ciudad de Buenos Aires— “tendrá el concepto de único impuesto y contribución, tanto de índole fiscal como en lo referente al dominio público municipal”. Tal participación es sustitutiva de cualquier otro gravamen local (cf. TSJCABA, voto del juez José O. Casás “in re”: “GCBA s/ queja por recurso de inconstitucionalidad denegado en `Edenor S.A. c/ GCBA s/ impugnación actos administrativos´”, expte. n° 9805/13, sentencia del 7/05/2015).
Así, opino que la empresa actora se encuentra exenta del pago de la Tasa de Estudio, Revisión e Inspección de Obras en la Vía Pública y/o Espacios de Dominio Público (TERI) cuyo pago reclama la Ciudad mediante la resolución impugnada (cf. artículos 19 y 21 del Decreto nacional N° 714/1992).
(Del voto de Dr. Esteban Centanaro, Dra. Gabriela Seijas)

Voto en en disidencia de Dr. Hugo R. Zuleta: En el caso, corresponde confirmar la resolución de grado, en cuanto rechazó la medida cautelar solicitada por la actora, con el objeto de que se ordene al Gobierno de la Ciudad de Buenos Aires abstenerse de aplicar la tasa prevista en el artículo 44 de la Ley N° 5238 y de iniciar los procedimientos determinativos o de ejecución.
Así las cosas, los fundamentos esgrimidos por la actora no logran controvertir la falta de peligro en la demora advertida por el Magistrado de grado.
En efecto, la recurrente se limita a señalar que el requisito se encuentra configurado a partir del “quantum” de la pretensión fiscal y del hecho de que “cualquier alteración de la ecuación económica de la concesión, afectará en forma grave e inminente no sólo [sus] intereses (…) sino de la Nación y de la comunidad toda como beneficiaria del régimen instituido por el Contrato de Concesión”.
Sin embargo, más allá de las razones apuntadas, la recurrente no ha acreditado la magnitud del daño que le ocasionaría el rechazo de la medida solicitada.
Por último, cabe recordar que la Corte Suprema de Justicia de la Nación tiene dicho que el régimen de medidas cautelares en materia de reclamos y cobros fiscales deber ser analizada con particular estrictez (“Firestone SA” en Fallos 313:1420). Ello, atento a que no solo está en juego el principio de presunción de validez de los actos de los poderes públicos, sino también el interés público. En efecto, señaló que la percepción de las rentas públicas en el tiempo y modo dispuestos por las respectivas normas constituye una condición indispensable para el funcionamiento regular del Estado (“Trebas SA” en Fallos 312:1010, y más cercana en el tiempo en Compañía de Circuitos Cerrados SA c/Administración Federal de Ingresos Públicos – Dirección Impositiva, del 25/10/2005). (Del voto en disidencia del Dr. Hugo R. Zuleta)

Empresa Distribuidora y Comercializadora Sur SA c/ GCBA, Cámara de Apelaciones Contencioso, Administrativo y Tributario, 30/06/17

Fuente: Departamento de Biblioteca y Jurisprudencia del Consejo de la Magistratura de la Ciudad de Buenos Aires

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