SUMARIO – La Corte Suprema de Justicia de la Nación revocó, por mayoría, la sentencia de la Sala V de la Cámara Nacional de Apelaciones en lo Contencioso Administrativo Federal por la cual se confirmó la sentencia del Tribunal Fiscal de la Nación que hizo lugar a la repetición de las sumas abonadas indebidamente por CENCOSUD S.A. en concepto de arancel externo común adicional establecido en la Decisión 6/01 del Consejo del Mercado Común y en el Decreto 690/02, condenando al Estado Nacional a que abone la suma de u$s1.632.17, convertida a moneda nacional al tipo de cambio vigente al día anterior a la fecha de su efectiva cancelación, con los intereses previstos en el art. 811 del Código Aduanero. Para así resolver, la Sala V tuvo en cuenta que el art. 20 de la ley 23905 establece que los tributos que gravan las importaciones deben ser determinados en dólares estadounidenses y que el pago puede ser efectuado en moneda nacional al tipo de cambio vigente al día anterior a la fecha de pago.
Sin embargo la Corte entendió que, atento que los tributos cuya restitución fue admitida fueron abonados en pesos, producto de haberse convertido conforme lo previsto en el art. 20 de la ley citada, la devolución de los importes abonados indebidamente debe efectuarse en la misma moneda nacional en la que fue hecho el pago, no existiendo suma alguna que deba ser devuelta en dólares -ni que deba ser transformada a pesos según los términos del Decreto 214/02-.
Agregó que el art. 809 del Código Aduanero, que regula la devolución de los tributos que el Fisco ha cobrado indebidamente, establece expresamente que la Aduana «devolverá directamente los importes que hubiere percibido indebidamente en concepto de tributos» (el subrayado pertenece a la Corte). En consecuencia, si percibió un importe en pesos, no hay razón para que se considere que, si procede su devolución, se origine para el Fisco una deuda en dólares.
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This is using a little bit even further subjective, yet I a lot choose the Zune Market place. The interface is vibrant, is made up of additional flair, and some awesome features which includes ‘Mixview’ that allow for your self abruptly see very similar albums, new music, or other buyers identical towards what you might be listening toward. Clicking on a single of people will center upon that product, and one more established of «neighbors» will appear into check out, permitting yourself to navigate about looking into through comparable artists, tunes, or buyers. Talking of users, the Zune «Social» is much too best entertaining, enabling your self discover other people with shared preferences and starting to be pals with them. On your own then can listen in direction of a playlist manufactured primarily based on an amalgamation of what all your close friends are listening towards, which is too interesting. People anxious with privateness will be relieved in direction of comprehend yourself can avoid the public in opposition to looking at your individual listening habits if yourself thus pick out.
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Among me and my spouse we’ve owned additional MP3 players earlier mentioned the a long time than I can rely, which includes Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and so forth. But, the closing pair several years I’ve fixed down in direction of 1 line of players. Why? Considering the fact that I was joyful toward explore how well-designed and fun toward seek the services of the underappreciated (and commonly mocked) Zunes are.
If you’re even now on the fence: get your beloved earphones, intellect down to a Best Purchase and request in direction of plug them into a Zune then an iPod and view which 1 sounds improved toward yourself, and which interface tends to make your self smile far more. Then you will recognize which is right for by yourself.
Involving me and my partner we have owned a lot more MP3 gamers over the decades than I can count, which include Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and so forth. But, the past handful of yrs I’ve resolved down in direction of one line of players. Why? Simply because I was happy in the direction of check out how well-designed and pleasurable toward use the underappreciated (and extensively mocked) Zunes are.
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Amongst me and my spouse we have owned excess MP3 gamers earlier mentioned the several years than I can count, such as Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and so on. But, the previous couple years I have resolved down in direction of a person line of avid gamers. Why? Simply because I was pleased toward investigate how well-designed and enjoyment towards seek the services of the underappreciated (and extensively mocked) Zunes are.
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I will machines this evaluate in the direction of 2 layouts of humans: latest Zune property owners who are considering an update, and Those seeking in the direction of make your mind up concerning a Zune and an iPod. (There are other avid gamers truly worth taking into consideration out there, such as the Sony Walkman X, still I hope this presents you adequate data toward crank out an knowledgeable determination of the Zune vs avid gamers other than the iPod line as properly.)
Involving me and my partner we have owned even further MP3 avid gamers more than the decades than I can depend, such as Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etc. But, the last couple years I have fixed down toward one line of gamers. Why? Considering that I was joyful in the direction of examine how well-designed and fun in direction of use the underappreciated (and greatly mocked) Zunes are.
The Zune concentrates upon staying a Transportable Media Player. Not a web browser. Not a recreation machine. Potentially in the upcoming it’s going to do even greater within those people areas, nonetheless for now it can be a remarkable course in direction of set up and hear in direction of your new music and movies, and is without having peer within that regard. The iPod’s strengths are its internet viewing and programs. If individuals strong added powerful, maybe it is your excellent conclusion.
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I will gear this assessment in the direction of Two styles of folks: current Zune home owners who are thinking of an enhance, and Those people making an attempt to make your mind up in between a Zune and an iPod. (There are other avid gamers worthy of contemplating out there, like the Sony Walkman X, still I be expecting this offers on your own sufficient information and facts in direction of create an mindful choice of the Zune vs gamers other than the iPod line as nicely.)
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The fresh Zune browser is amazingly Excellent, nonetheless not as superior as the iPod’s. It functions properly, yet is just not as fast as Safari, and is made up of a clunkier interface. If yourself sometimes plan upon employing the net browser that is not an issue, however if you happen to be coming up with toward read the net alot versus your PMP then the iPod’s bigger exhibit and superior browser may possibly be vital.
This is taking a bit much more subjective, nonetheless I significantly desire the Zune Sector. The interface is vibrant, incorporates far more aptitude, and some neat features together with ‘Mixview’ that allow oneself abruptly perspective similar albums, new music, or other customers identical to what you are listening in the direction of. Clicking on one particular of these will centre on that item, and a further fixed of «neighbors» will appear into watch, permitting your self in direction of navigate around studying through comparable artists, tunes, or end users. Chatting of customers, the Zune «Social» is as well best exciting, allowing for your self uncover others with shared choices and starting to be buddies with them. By yourself then can pay attention in direction of a playlist manufactured based mostly upon an amalgamation of what all your friends are listening in the direction of, which is furthermore fascinating. Those people concerned with privacy will be relieved in the direction of comprehend oneself can stop the general public in opposition to looking at your individual listening behaviors if yourself as a result decide.
This is becoming a bit far more subjective, yet I a lot like the Zune Market place. The interface is vibrant, includes added aptitude, and some interesting options like ‘Mixview’ that allow by yourself abruptly view similar albums, audio, or other buyers identical in direction of what you’re listening towards. Clicking upon a single of these will center upon that merchandise, and another mounted of «neighbors» will come into check out, making it possible for oneself toward navigate more than investigating by identical artists, new music, or consumers. Conversing of buyers, the Zune «Social» is moreover exceptional fun, enabling your self discover many others with shared preferences and starting to be mates with them. You then can pay attention toward a playlist manufactured primarily based upon an amalgamation of what all your good friends are listening in the direction of, which is on top of that interesting. People anxious with privacy will be relieved to recognize you can keep away from the general public in opposition to viewing your individual listening behaviors if oneself consequently make a decision.
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Apple currently consists of Rhapsody as an app, which is a exceptional begin, but it is by now hampered by way of the inability to retailer locally upon your iPod, and includes a dismal 64kbps bit selling price. If this adjustments, then it will rather negate this usefulness for the Zune, nonetheless the 10 tunes for every thirty day period will nonetheless be a substantial moreover inside Zune Pass’ desire.
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Concerning me and my spouse we’ve owned far more MP3 avid gamers higher than the several years than I can depend, which includes Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and so forth. But, the final several decades I’ve settled down to one particular line of avid gamers. Why? Due to the fact I was content in the direction of obtain how well-designed and enjoyment in the direction of employ the underappreciated (and greatly mocked) Zunes are.