Rechazo de recurso de apelación ante el TFN. Requisitos formales. “Campos Irene Cecilia c/ DGA s/ recurso de apelación”, expte. N° 32.723-A, 3/9/2013, Sala F, TFN.

SUMARIO. Por no presentado el recurso de apelación interpuesto ante el TFN. Art. 23 del R.T.F.N. Falta de adecuación a los requisitos exigidos por el art. 20 del R.T.F.N. (copias de la resolución aduanera apelada, copias del formulario F4 y copia del escrito de apelación). Monto cuestionado por la apelante inferior al mínimo establecido por el art. 1025, inc. b), del C.A. (incompetencia del TFN en razón del monto). “Campos Irene Cecilia c/ Dirección General de Aduanas s/ recurso de apelación”, expte. N° 32.723-A, 3/9/2013, Sala F.

Texto completo del fallo:

TRIBUNAL FISCAL DE LA NACIÓN

Buenos Aires,  3 de septiembre de 2013

AUTOS Y VISTOS: el expediente N° 32.723-A, caratulado “CAMPOS IRENE CECILIA c/ DGA s/ apelación” y

CONSIDERANDO

I.- Que a fs. 2 se presenta la Sra. Irene Cecilia Campos, por derecho propio, e interpone recurso de apelación contra la Resolución N° 502/2012 (AD SALTA) dictada en la actuación SA 53 078/2012 por la que resultó condenada al pago de $8.041,01 en concepto de multa por la infracción al art. 986/987 del C.A.

Que a fs. 8 se intima a la actora a que acompañe dos copias de la resolución apelada, una copia del formulario F4 y una copia del escrito de apelación en los términos del art. 20 del Reglamento de Procedimientos de este Tribunal, bajo apercibimiento de tener por no presentado el recurso.

Que a fs. 10 se presenta la recurrente y acompaña una copia del formulario f4 no coincidiendo con el f4 agregado a fs. 1 y una copia del escrito de apelación que tampoco se condice con el recurso de autos.

Que a fs. 11 se vuelve a intimar a la recurrente para que en el plazo improrrogable de cinco días acompañe dos copias de la Resolución apelada  N°502/2012, dictada en el expediente SA 53 N° 078/2012, una copia del formulario f4 y una copia del escrito de apelación, bajo apercibimiento de dar cumplimiento estricto a lo establecido en el art. 20 del Reglamento de Procedimientos de este Tribunal y tener por no presentado el recurso.

Que así las cosas, y no obstante haber sido correctamente notificada conforme la constancia obrante a fs. 12, en fecha 10/07/13, la Sra. Irene Cecilia Campos no ha dado cumplimiento a la intimación cursada en la presente causa, correspondiendo hacer efectivo el apercibimiento antes mencionado, teniendo por no presentado el recurso en autos, al carecer el mismo de los requisitos de forma exigidos por ley (conf. Art. 23 del R.P.T.F.N., AA840, B.O. del 12/01/94).

II.- Que sin perjuicio de lo expuesto señalo lo siguiente. La ley 26.784 (B.O. 5/11/12) dispuso, en el CAPITULO IX Otras Disposiciones, sustituir el importe indicado en los incisos a), b), c) y d) del apartado 1 del art. 1025 del C.A., por el de “VEINTICINCO MIL PESOS ($ 25.000)”.

Que, la ley 26.784 comenzó a regir a partir del día 14/11/2012, toda vez que dicha ley no fijó plazo para su entrada en vigencia y, conforme a lo que establece el art. 2 del Código Civil, las leyes son obligatorias luego de los ocho días siguientes al de su publicación en el Boletín Oficial, si no determinan tiempo, por cuanto, a la fecha de interposición del recurso (13/12/12 ver cargo a fs. 2 vta.), la ley antes mencionada ya se encontraba vigente.

Que, conforme a la actual redacción del art. 1025, inc. b), del C.A., corresponderá conocer y decidir a este Tribunal de los recursos de apelación contra las resoluciones del administrador en el procedimiento para las infracciones, cuando la condena implicare un importe que excediere de VEINTICINCO MIL PESOS ($ 25.000).

Que, el monto por el que se condena a la actora  mediante la resolución en recurso, conforme sus dichos y lo indicado en el F4, asciende a ocho mil cuarenta y un pesos con un centavo ($ 8.041,01.-). En consecuencia, el importe no alcanza el monto mínimo antes señalado, por lo que este Tribunal resultaría  incompetente para resolver el presente recurso.

III.- Que, en cuanto a las costas correspondientes al proceso,  conforme lo dispuesto por el art. 48 del C.P.C.C.N., atento no haber existido intervención de la demandada, se limitan al pago de la tasa de actuación reducida a un tercio del monto dictaminado por el Sr. representante del Fisco (D.G.I.) a fs. 32 vta., es decir, a la suma de $67-, conforme lo dispuesto por el art. 5° de la ley 25.964.

Por ello, SE RESUELVE:

1.- Tener por no presentado el recurso de apelación  interpuesto en autos por la Sra. Irene Cecilia Campos, al carecer el mismo de los requisitos de forma exigidos por ley (conf. Art. 23 del R.P.T.F.N., AA840, B.O. del 12/01/94).

2.- Costas a la Sra. Irene Cecilia Campos, las que se limitan al pago de la tasa de actuación reducida a un tercio, cuyo importe asciende a la suma de sesenta y siete pesos ($67.-), importe que deberá ser ingresado dentro del quinto día.

Regístrese, notifíquese y archívese.

Suscriben la presente los Dres. Christian M. González Palazzo y Pablo Adrián Garbarino, por encontrarse en uso de licencia el Dr. Ricardo Xavier Basaldúa (art. 1162 del C.A.).

31 comentarios de “Rechazo de recurso de apelación ante el TFN. Requisitos formales. “Campos Irene Cecilia c/ DGA s/ recurso de apelación”, expte. N° 32.723-A, 3/9/2013, Sala F, TFN.

  1. I just want to tell you that I am new to blogging and site-building and certainly loved this page. Probably I’m want to bookmark your blog . You surely come with terrific articles and reviews. With thanks for revealing your blog.

  2. Thanks for sharing excellent informations. Your web site is so cool. I am impressed by the details that you’ve on this blog. It reveals how nicely you understand this subject. Bookmarked this web page, will come back for extra articles. You, my pal, ROCK! I found just the info I already searched all over the place and simply could not come across. What an ideal web site.

  3. The Zune concentrates on being a Moveable Media Player. Not a world wide web browser. Not a game machine. Probably in the long term it’ll do even far better in just all those areas, yet for at the moment it truly is a Great course towards prepare and listen in the direction of your songs and films, and is without the need of peer in just that regard. The iPod’s advantages are its net browsing and applications. If individuals stable far more persuasive, probably it is your great alternative.

  4. The Zune concentrates upon remaining a Moveable Media Player. Not a net browser. Not a video game machine. Maybe in the potential it will do even far better within just people areas, however for by now it’s a Terrific course in direction of arrange and pay attention in direction of your audio and flicks, and is with no peer within that regard. The iPod’s strengths are its internet going to and programs. If these reliable even further powerful, potentially it is your excellent option.

  5. There are definitely numerous details like that to take into consideration. That could be a nice level to deliver up. I provide the thoughts above as normal inspiration but clearly there are questions like the one you convey up the place a very powerful thing will likely be working in trustworthy good faith. I don?t know if finest practices have emerged around issues like that, however I am certain that your job is clearly recognized as a fair game. Each girls and boys really feel the impression of only a second’s pleasure, for the rest of their lives.

  6. Awesome blog! Do you have any hints for aspiring writers? I’m planning to start my own blog soon but I’m a little lost on everything. Would you recommend starting with a free platform like WordPress or go for a paid option? There are so many choices out there that I’m totally confused .. Any suggestions? Kudos!

  7. I think other web-site proprietors should take this web site as an model, very clean and fantastic user friendly style and design, let alone the content. You are an expert in this topic!

  8. Zune and iPod: Maximum Those compare the Zune toward the Touch, nonetheless as soon as watching how slim and incredibly tiny and light it is, I think about it in the direction of be a in its place distinctive hybrid that brings together characteristics of either the Touch and the Nano. It is Really vibrant and stunning OLED display screen is a little bit scaled-down than the touch screen, nevertheless the participant itself feels pretty a bit smaller and lighter. It weighs more than 2/3 as substantially, and is substantially lesser in just width and height, When currently being accurately a hair thicker.

  9. Hands down, Apple’s application retail outlet wins by means of a mile. It truly is a huge option of all types of apps vs a alternatively unhappy conclusion of a handful for Zune. Microsoft includes Strategies, specifically in the realm of video games, yet I’m not guaranteed I might have to have toward guess upon the long run if this part is necessary towards you. The iPod is a significantly far better choice in that case.

  10. Zune and iPod: Utmost americans evaluate the Zune towards the Touch, but after observing how slender and astonishingly little and mild it is, I look at it in direction of be a really exceptional hybrid that combines traits of each the Contact and the Nano. It can be rather colourful and stunning OLED exhibit is slightly lesser than the contact screen, yet the player by itself feels Really a bit lesser and lighter. It weighs regarding 2/3 as significantly, and is drastically smaller inside width and height, though being accurately a hair thicker.

  11. Zune and iPod: Utmost people review the Zune in the direction of the Contact, yet once looking at how slim and remarkably very low and light-weight it is, I choose it toward be a quite exclusive hybrid that combines properties of either the Contact and the Nano. It is rather colourful and beautiful OLED display screen is a little bit scaled-down than the touch screen, however the participant itself feels Incredibly a little bit more compact and lighter. It weighs with regards to 2/3 as much, and is significantly more compact inside of width and height, When staying basically a hair thicker.

  12. Concerning me and my spouse we have owned more MP3 avid gamers higher than the decades than I can count, which include Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etcetera. But, the very last handful of decades I have solved down towards one line of gamers. Why? Due to the fact I was joyful to take a look at how well-designed and pleasurable towards hire the underappreciated (and extensively mocked) Zunes are.

  13. Involving me and my husband we have owned much more MP3 gamers over the yrs than I can count, which include Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etc. But, the closing few several years I have settled down toward one line of players. Why? Simply because I was content in the direction of find how well-designed and pleasurable in the direction of employ the service of the underappreciated (and widely mocked) Zunes are.

  14. Sorry for the enormous analyze, but I am genuinely loving the new Zune, and expect this, as well as the superior assessments some other persons incorporate published, will assist oneself make a decision if it is the specifically decision for your self.

  15. Thanks for posting this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Twitter. Thanks again for a great article!

  16. I will equipment this review toward 2 patterns of us residents: latest Zune owners who are looking at an update, and human beings trying in the direction of determine concerning a Zune and an iPod. (There are other gamers really worth thinking about out there, which includes the Sony Walkman X, nevertheless I hope this features oneself sufficient information in direction of make an knowledgeable choice of the Zune vs gamers other than the iPod line as properly.)

  17. This is starting to be a bit additional subjective, yet I considerably like the Zune Industry. The interface is vibrant, includes further more aptitude, and some neat characteristics which includes ‘Mixview’ that permit yourself quickly look at comparable albums, audio, or other users very similar to what you might be listening to. Clicking on just one of individuals will middle upon that item, and one more fastened of “neighbors” will occur into perspective, making it possible for your self toward navigate close to investigating by way of equivalent artists, songs, or people. Speaking of people, the Zune “Social” is too best fun, letting you uncover some others with shared preferences and becoming mates with them. You then can listen in direction of a playlist designed centered on an amalgamation of what all your friends are listening towards, which is also remarkable. These concerned with privateness will be relieved to comprehend you can stop the community from viewing your personal listening patterns if you consequently opt for.

  18. In between me and my spouse we’ve owned much more MP3 players previously mentioned the several years than I can depend, together with Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and many others. But, the ultimate several a long time I’ve solved down in the direction of one line of gamers. Why? Given that I was happy toward discover how well-designed and pleasurable in the direction of hire the underappreciated (and greatly mocked) Zunes are.

  19. Sorry for the enormous overview, yet I am Pretty loving the fresh Zune, and be expecting this, as nicely as the top quality assessments some other us residents incorporate published, will guidance oneself come to a decision if it is the instantly choice for oneself.

  20. Zune and iPod: Greatest These evaluate the Zune toward the Contact, still soon after looking at how skinny and shockingly tiny and light-weight it is, I acquire it in direction of be a as an alternative exceptional hybrid that brings together attributes of both of those the Contact and the Nano. It really is Quite colourful and attractive OLED show is marginally more compact than the contact screen, nevertheless the participant itself feels Incredibly a little bit smaller sized and lighter. It weighs more than 2/3 as significantly, and is drastically scaled-down within width and peak, despite the fact that getting particularly a hair thicker.

  21. Apple at this time includes Rhapsody as an app, which is a Terrific begin, nevertheless it is previously hampered by the inability toward retailer domestically upon your iPod, and consists of a dismal 64kbps little bit selling price. If this variations, then it will to some degree negate this convenience for the Zune, however the 10 tunes for every thirty day period will nevertheless be a big plus inside of Zune Pass’ prefer.

  22. I am going to tools this study to 2 products of All those: present-day Zune property owners who are thinking of an improve, and us residents seeking in the direction of make a decision among a Zune and an iPod. (There are other avid gamers truly worth looking at out there, such as the Sony Walkman X, nonetheless I hope this features oneself adequate information toward generate an conscious preference of the Zune vs gamers other than the iPod line as properly.)

  23. You are my intake, I have few blogs and occasionally run out from post :). “Fiat justitia et pereat mundus.Let justice be done, though the world perish.” by Ferdinand I.

  24. Appreciating the commitment you put into this blog and in-depth material you present. It is amazing to discover a blog every now and then which is just not the same expired rehashed content. Fantastic read! I have bookmarked your site and I’m including your RSS feeds to my uber parking ticket webpage.

  25. Thank you for writing this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Facebook. Thanks again for a great article!

  26. Hi and thanks for your fantastic article! I definitely appreciated reading it.I will be sure to save this blog and will come back very soon. I would really like to encourage you to ultimately keep going with the fine writing, maybe blog about valid card numbers too, have a nice evening!

  27. I just desire to share it with you that I am new to wordpress blogging and totally liked your report. Likely I am inclined to bookmark your blog post . You simply have extraordinary article blog posts. Value it for share-out with us the best internet site article

  28. I needed to create you the very little word in order to thank you yet again considering the incredible information you have contributed on this site. This is simply unbelievably open-handed of you to give extensively all a lot of people would have sold as an e book to generate some dough on their own, even more so considering that you could have done it if you ever wanted. The solutions also acted to be a good way to be sure that other individuals have a similar fervor like my own to see great deal more in regard to this condition. I think there are thousands of more fun occasions in the future for individuals that find out your website.

Los comentarios han sido cerrados.