“Asociación de Bancos de la Argentina c/ Provincia de Buenos Aires s/ acción declarativa de Inconstitucionalidad” (15/07/14) -CSJN-

SUMA12677317-mazo-legal-las-escalas-y-el-libro-de-la-ley-sobre-un-fondo-blancoRIO. La Corte Suprema de Justicia de la Nación declaró la inconstitucionalidad del artículo 13 bis, tercer párrafo, del Código Fiscal de la provincia de Buenos Aires, en cuanto dispone que dentro de los quince días de notificadas a las entidades financieras las medidas cautelares ordenadas por la Dirección Provincial de Rentas, éstas deberán informar a la autoridad recaudadora los fondos y valores embargados, no rigiendo a tales fines el secreto que establece el artículo 39 de la ley 21.526; el quinto párrafo del citado artículo, que prescribe que si las medidas cautelares recayeren sobre bienes registrables o cuentas bancarias del deudor, su anotación se practicará por oficio expedido por la Dirección Provincial de Rentas, el cual tendrá el mismo valor que una requisitoria y orden judicial; y del artículo 14 bis del Código Fiscal en cuanto establece la responsabilidad solidaria de los bancos cuando incumplan órdenes de embargo u otras medidas cautelares decretadas por la Dirección Provincial de Rentas, responsabilidad que será determinada por vía incidental por el juez provincial ante el que tramite el apremio contra el contribuyente; en cuanto otorgan facultades a la Dirección Provincial de Rentas para hacerse efectivas fuera del territorio de la Provincia de Buenos Aires.

Fundamentos de la Corte

De acuerdo con el sistema político adoptado por nuestra Constitución, los poderes de la soberanía se encuentran divididos entre el gobierno nacional y los gobiernos provinciales: los del primero revisten la calidad de supremos y absolutos y se aplican en todo el territorio de la República, es decir, aún dentro del perteneciente a las propias provincias; los de los segundos presentan los mismos caracteres, pero únicamente pueden ser ejercitados dentro de los límites territoriales de la provincia.

Ninguna provincia puede legislar si no es con referencia a las cosas y a las personas que se hallen dentro de su propia jurisdicción, pues los poderes conferidos por la Constitución son para ser ejercidos dentro de su territorio.

El derecho reservado de crear impuestos y establecer las formalidades y acciones necesarias para hacerlos efectivos, no faculta al legislador local a actuar más allá de su potestad jurisdiccional e invadir otras jurisdicciones. Ninguna provincia puede legislar, sino sobre las personas o cosas sometidas a su jurisdicción.

En consecuencia, la potestad reconocida por el Código Fiscal a la Dirección de Rentas de la Provincia de Buenos Aires (actual ARBA) de ordenar embargos y otras medidas cautelares no se extiende, ni puede interpretarse que se extienda a otras provincias o a la Ciudad Autónoma de Buenos Aires, porque esa es una atribución extraña a la autoridad administrativa local.

La ley 22.172 se refiere exclusivamente a medidas cautelares dictadas por tribunales judiciales, y no contempla requisitorias administrativas de las características previstas por el artículo 13 bis, quinto párrafo, del Código Fiscal de la Provincia de Buenos Aires. La equiparación entre la requisitoria administrativa a la de una orden judicial que efectúa la norma fiscal referida tampoco habilita a conferirle tales efectos a la primera fuera del territorio de la provincia, dado que -se reitera- la mentada ley sólo contempla las medidas cautelares dictadas por tribunales judiciales.

“En el presente caso, va de suyo que las normas que aquí se impugnan dejan de ser válidas, cuando confrontadas con las normas básicas del ordenamiento jurídico (artículo 31 de la Constitución Nacional), resulta evidente que las infringen, en vez de acatarlas o respetar su esencia (arg. Fallos: 247: 646, considerando 12”.

En tales condiciones, las potestades otorgadas al ente recaudador provincial por los artículos 13 bis, tercer y quinto párrafo, y 14 bis del Código Fiscal para hacerse efectivas fuera del territorio de la Provincia de Buenos Aires, colisionan con normas nacionales y constitucionales de jerarquía superior; de tal modo que el conflicto deviene inconciliable.

Por último, la Corte recordó que “se ha sostenido que es falsa y debe ser desechada la idea de que la prosperidad general constituya un fin cuya realización autorice a afectar los derechos individuales o la integralidad del sistema institucional vigente (arg. Fallos:333:935, considerando 15)”.

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36 comentarios de ““Asociación de Bancos de la Argentina c/ Provincia de Buenos Aires s/ acción declarativa de Inconstitucionalidad” (15/07/14) -CSJN-

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