-Autonomía del derecho tributario, interpretación de normas tributarias.-
SUMARIO.- La Corte confirmó la sentencia de la Cámara Federal de Apelaciones de Rosario, que había confirmado la sentencia de la instancia anterior, que dejó sin efecto las resoluciones administrativas de la D.G.I. que denegaron la compensación solicitada por la apelante y, en consecuencia, se hizo lugar a la misma declarándose extinguidas las obligaciones fiscales de impuestos internos a las bebidas alcohólicas, con el saldo a favor de la apelante proveniente del remanente de anticipos del impuesto al valor agregado.
Fundamentos del pronunciamiento
La compensación, como modo de extinción de las obligaciones tributarias, puede practicarse de oficio por el organismo fiscal o bien, a requerimiento del contribuyente. Para su procedencia es necesario que el crédito sea líquido y exigible en los términos del art. 819 del Código Civil, lo cual requiere en materia impositiva que la autoridad de aplicación determine los saldos netos a compensar.
La Resolución General N° 2223 dictada por el director del ente recaudador constituye una norma interpretativa que especifica los presupuestos fácticos y los alcances atribuidos a las resoluciones mediante las cuales se autorizan las compensaciones.
El art. 1° de la resolución citada dispone que “las compensaciones o transferencias podrán solicitarse cuando los saldos acreedores emerjan de determinaciones de oficio, de declaraciones juradas primitivas o rectificativas siempre que estas últimas disminuyan el saldo acreedor establecido en las primeras, o que dichos saldos hayan sido considerados de libre disponibilidad o que se asimilen a tales” lo cual implica que resulta necesario que el importe a favor del contribuyente susceptible de compensación, revista las condiciones de liquidez y exigibilidad conferida por un precepto legal reglamentario o de un reconocimiento de la Dirección General Impositiva ante una solicitud efectuada en forma expresa.
Del juego armónico de las normas contenidas en los arts. 1° y 5° de la Resolución General N° 2223 y el art. 8° de la Resolución General N° 2294, cabe atribuir al remanente a favor del responsable emergente de los anticipos mensuales del Impuesto al Valor Agregado, el carácter de sumas líquidas y exigibles, susceptibles de ser compensadas con otras obligaciones fiscales, conforme el régimen general previsto por la primera de las resoluciones mencionadas.
Por último la Corte determinó que la solución dada al caso en estudio encuentra suficiente sustento en las normas del ordenamiento tributario y que obstan a la aplicación del art. 818 del Código Civil cuyo carácter supletorio dado por el art. 11° de la ley 11.683, no rige cuando la literalidad de las normas fiscales excluyen a los principios civiles o éstos no devienen adecuados para dilucidar problemas impositivos, remarcando la autonomía del Derecho Tributario.
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