Incompetencia del TFN en razón de la materia. “El Ganado S.R.L. c/ DGA s/ recurso de apelación”, expte. N° 31.908-A, 21/3/2014, Sala F, TFN.

SUMARIO. Incompetencia del TFN para entender en la cuestión planteada por la recurrente. Decisorio no susceptible de ser apelado ante el Tribunal por tratarse de una providencia interlocutoria que no puso fin al procedimiento infraccional seguido contra la recurrente. “El Ganado S.R.L. c/ Dirección General de Aduanas s/ recurso de apelación”, expte. N° 31.908-A, 21/3/2014, Sala F.

 

Texto completo del fallo:

TRIBUNAL FISCAL DE LA NACIÓN

Buenos Aires, 21 de marzo de 2014.
AUTOS Y VISTOS: el expediente N° 31.908-A, caratulado “EL GANADO S.R.L. c/ D.G.A. s/apelación”, y
CONSIDERANDO:
I.- Que a fs. 4/5 la firma El Ganado S.A., por apoderado, se presenta y apela la resolución de fecha 22/05/2012, recaída en la actuación Nº 13289-2604-2012, por causar gravamen irreparable a los intereses y derechos de la actora. Señala que se agravia del rechazo del planteo de nulidad habido en sede…en tiempo y forma. Procura mantener vigentes y operativos los derechos que la C.N. y las leyes acuerdan a El Ganado S.R.L. Afirma que cuando la Administración Pública Nacional aplica una multa, el obligado a su pago debe saber cuál es la base de cálculo de la sanción y por ende controlar su legalidad y procedencia, no bastando que la impositora se remita a documentación obrante en expedientes, debiendo ser la imposición precisa y obedecer a parámetros ciertos y comprobables. Da cuenta que si bien la resolución atacada aparece como no susceptible de apelación por su carácter de interlocutorio, el rechazo de la nulidad cierra las posibilidades fáctico legales del contribuyente de plantear la especie en otro estadio del proceso. Sostiene que debe tenerse por definitiva la decisión de no anularse el acto en la forma pedida. Hace reserva del caso federal.
II.- Que a fs. 23/26 vta. la representación fiscal contesta el traslado que le fuera conferido. Opone excepción de improcedencia formal por incompetencia de este Tribunal. Hace saber que la actora apela la providencia recaída en el expediente AFIP Nº 13289-2604-2012, de fecha 22 de mayo de 2012, lo cual, afirma, es a todas luces improcedente de acuerdo a lo establecido en el art. 1132 del C.A. que a continuación transcribe. Indica que se le impone oponer la excepción de improcedencia formal atento no ser el acto atacado la “resolución definitiva” que exige el artículo citado. Afirma que el acto definitivo es aquel que decide el fondo de la cuestión. Cita doctrina y jurisprudencia al respecto. Menciona el criterio de la CSJN referente a que cuando la restricción de la defensa en juicio ocurre en un procedimiento que se sustancia en sede administrativa la efectiva violación del art. 18 de la C.N. no se produce en tanto exista la posibilidad de subsanar esa restricción en una etapa jurisdiccional posterior. Cita jurisprudencia. Agrega que carece la
actora de respaldo procesal para peticionar en la forma que lo hace, atento lo previsto por el art. 1051 del C.A. Solicita pronunciamiento respecto de la excepción opuesta, haciendo lugar a la misma y procediendo al rechazo de la acción intentada con expresa imposición de costas a la vencida. Ofrece como prueba las actuaciones administrativas que fueran acompañadas involuntariamente en el marco de la causa Nº 30.675-A, en trámite por ante la Sala “E”, Vocalía de la 14º Nominación. Hace reserva del caso federal.
III.- Que a fs. 28 vta. se agregan, por Secretaria General, las actuaciones administrativas afectadas a la causa, en cumplimiento de lo ordenado a fs. 117 de la causa Nº 30.675-A.
IV.- Que a fs. 29 se corre traslado a la actora respecto de la excepción de improcedencia formal opuesta, el cual a la fecha no obra contestado en autos, habiendo transcurrido el plazo legal previsto a tal efecto.
V.- Que a fs. 32 se declara como de previo y especial pronunciamiento el planteo de improcedencia formal del recurso opuesto por la demandada, se elevan los autos a la Sala “F” y queda la causa en estado de dictar sentencia.
VI.- Que con relación a la procedencia del recurso articulado, cabe señalar que las demandas y recursos que pueden deducirse ante este organismo jurisdiccional son únicamente los establecidos por la ley 11.683 y el Código Aduanero.
Que conforme al art. 1025 del C.A., en materia aduanera “Corresponderá conocer y decidir al Tribunal Fiscal de la Nación (…) a) de los recursos de apelación contra las resoluciones del administrador en el procedimiento de impugnación, con excepción de los supuestos previstos en el art. 1053 inc. f)…”. “b) de los recursos de apelación contra las resoluciones del administrador en el procedimiento para las infracciones…” “c) de los recursos de apelación contra las resoluciones del administrador en el procedimiento de repetición…” “d) de los recursos por retardo en el dictado de la resolución definitiva que correspondiere en los procedimientos de impugnación, de repetición y para las infracciones; y “e) del recurso de amparo previsto en los arts. 1160 y 1161 excepto en las causas por delitos aduaneros”. Cabe señalar que en los supuestos de los procedimientos de impugnación, de repetición y por infracciones, resultan apelables ante este Tribunal las resoluciones con que culminan los aludidos procedimientos. En efecto, el art. 1132 del C.A. aclara que el recurso de apelación procede solamente contra las “resoluciones definitivas” dictadas en esos procedimientos.
VII.- Que la resolución apelada en autos resulta ser la providencia dictada en el expediente Nº 13289-2604-2012 el 22/05/12, por la cual la División Secretaría de Actuación N° 6 de la aduana de Buenos Aires tiene presentes las defensas opuestas, resuelve no hacer lugar a la prueba ofrecida y no hacer lugar al planteo de nulidad insinuado, fundamentando su rechazo.
Que de lo expuesto se desprende que, en lo que aquí interesa, la decisión apelada resulta una providencia que, ya sea considerada de trámite o interlocutoria, de ninguna manera culminó el procedimiento infraccional por lo que la misma no resulta apelable ante este Tribunal, y así debe declararse, sin perjuicio de las defensas que la recurrente pueda articular en el momento de apelar la resolución definitiva que se dicte en las actuaciones.
VIII.- Que por lo expuesto corresponde declarar la incompetencia de este Tribunal para entender en autos.
Que, en cuanto a las costas del proceso, cabe indicar que, conforme lo dispuesto por el art. 1163 del C.A. (modificado por el decreto 1686/93), corresponde imponer las mismas a la actora.
IX.- Que corresponde, asimismo regular los honorarios de la representación fiscal, a cuyo fin se deberá considerar el monto cuestionado, resultando de aplicación los arts. 1163 del C.A. y 6, 7, 8, 9, 37 y 38 de la ley 21.839, modificada por ley 24.432.
Por ello, SE RESUELVE:
1) Declarar la incompetencia de este Tribunal para entender del recurso de apelación deducido en autos con relación a la providencia de fecha 22/05/12, dictada en el expte. Nº 13289-2604-2012.
2) Costas a la recurrente.
3) Regular los honorarios profesionales de la representación fiscal en la suma de dos mil ochocientos pesos ($ 2.800.-), por la actuación que cumpliera en esta instancia en el doble carácter de representación legal y patrocinio letrado de la parte demandada (conf. Arts. 6, 7, 8, 9, 37 y 38 de la ley 21.839, modif. por ley 24.432). Dichos honorarios se encuentran en su totalidad a cargo de la actora.

           Regístrese, notifíquese y, oportunamente, archívese.

 

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