“Cencosud SA (TF 29.535-A) c/ DGA”, CSJN, 15/05/14 – Devolución en pesos de importes indebidos abonados en pesos


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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36 comentarios de ““Cencosud SA (TF 29.535-A) c/ DGA”, CSJN, 15/05/14 – Devolución en pesos de importes indebidos abonados en pesos

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