Acordada 28/2014 de la CSJN: Se estableció un nuevo monto mínimo para la apelación ordinaria ante la Corte Suprema

Por medio de la Acordada 28/2014, B.O. 19/09/14, la Corte determinó el monto mínimo que condiciona la admisibilidad de la apelación ordinaria de las sentencias definitivas de las cámaras nacionales de apelaciones, en los casos en que la Nación, directa o indirectamente, sea parte (art. 24, inc.6°, apartado a, del decreto-ley 1285/58) a la suma de $10.890.000.

Se estableció que el monto que contempla la normativa citada resultará de tomar como módulo, al momento de interponer el recurso, el importe del depósito que prevé el art. 286 del Código Procesal Civil y Comercial de la Nación y multiplicarlo por 726 (hoy 15.000×726=10.890.000). Esta comprensión resultó de tener en cuenta la relación entre el anterior monto exigido ($726.523,33) y el monto del depósito correspondiente al recurso de queja que se encontraba, anteriormente, fijado ($1.000).

El nuevo importe se aplicará respecto de los recursos ordinarios, correspondientes al supuesto previsto en el art. 24, inc.6°, apartado a, del decreto-ley 1285/58, dirigidos contra sentencias de cámara notificadas a partir del día siguiente a la publicación de la acordada en el Boletín Oficial.

Asimismo la acordada establece que la nueva cuantía que se fija no afectará el tratamiento por parte del Tribunal de otros recursos ordinarios que a la fecha estén en condiciones de ser interpuestos ante la Corte.

Acordada 28

Esta acordada encuentra fundamento en los lineamientos dados por la Corte en el fallo “Einaudi, Sergio c/ Dirección General Impositiva s/ nueva reglamentación”, sentencia del 16/09/14.

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