Fallo de Corte: «Asociación Editores de Diarios de Bs. As. (AEDBA) y otros c/ EN -dto. 746/03- AFIP s/medida cautelar (autónoma)», sentencia del 28/10/14

La Corte Suprema de Justicia de la Nación, por mayoría, dejó sin efecto la sentencia de la Sala II de la Cámara Nacional de Apelaciones en lo Contencioso Administrativo Federal que revocó el pronunciamiento recurrido de primera instancia e hizo lugar al pedido de levantamiento por parte del Estado Nacional de la medida cautelar dictada el 30/10/2003, mediante la cual se había ordenado al mismo no innovar -hasta tanto se dicte sentencia en la acción declarativa iniciada respecto la cuestión de fondo- en relación al beneficio que poseían las actoras al amparo del artículo 2° del decreto 746/03.

El decreto 1387/01 establecía un régimen que permitía computar el pago de los aportes patronales como crédito fiscal de IVA. El decreto 746/03 derogó este beneficio a partir del 1/04/03, excepto para los prestadores de servicios de radiodifusión de televisión abierta, servicios complementarios de radiodifusión de televisión por cable y satelital, editoras de diarios y revistas, distribuidores representantes de editoriales de esos bienes y empresas de transporte automotor de cargas y de radiodifusión sonora, quienes pudieron hacer uso de la prerrogativa hasta el 31/07/03.

La Corte en primer lugar señaló que, si bien las resoluciones referentes a medidas cautelares no constituyen sentencia definitiva o equiparable a ésta, a los fines de habilitar la instancia extraordinaria del artículo 14 de la ley 48, esta regla no es absoluta y reconoce excepción cuando la decisión causa un perjuicio que, por su magnitud y por las circunstancias de hecho, resulta tardía, insuficiente o muy difícil reparación ulterior, o cuando se configura un supuesto de gravedad institucional que excede el interés individual de las partes y afecta de manera directa a la comunidad.

En el presente caso, cobran relevancia las circunstancias que alegan las apelantes como configurativas de gravedad institucional, pues se encuentran en juego el ilegítimo condicionamiento al ejercicio del derecho a la libertad de prensa, la violación del principio constitucional de igualdad y la vulneración de la garantía de la seguridad jurídica. De no mantenerse la medida cautelar, el Estado podría ejecutar sumas millonarias que llevarían a la quiebra a muchos medios integrantes de AEDBA, afectándose la prensa libre y la diversidad de información.

Por tal motivo, la Corte entendió que en el caso concurren circunstancias excepcionales que permiten asimilar a definitiva la sentencia recurrida puesto que se encuentra en riesgo la subsistencia de distintos medios de comunicación nacionales y locales de la República y lo resuelto causa un perjuicio irreparable, que excede el interés individual de las partes y atañe a la comunidad en general, en razón de su aptitud para afectar la libertad de expresión. Por tales motivos y encontrándose controvertido el alcance, interpretación y aplicación de normas de naturaleza federal, declaró admisible el recurso extraordinario.

Fundamentos de fondo

En primer término la Corte señaló que la medida cautelar de no innovar dictada en autos se encontraba firme al momento en que el Estado Nacional solicitó su levantamiento, con lo cual, lo que el a quo debió analizar es si se configuraban los extremos previstos en el artículo 202 del Código Procesal Civil y Comercial de la Nación -variación de las circunstancias- para proceder a su levantamiento y no el acierto o error de una decisión judicial no recurrida oportunamente.

Por tal motivo, corresponde analizar si las circunstancias han variado, esto es, si se han dictado nuevas normas que contemplen la situación de las actoras o si los antecedentes de hecho invocados se vieron modificados, existentes al momento de ser dictada la sentencia, aunque sean sobrevinientes a la interposición del recurso extraordinario. En este sentido la Corte, luego de analizar distintas normativas concluyó que, a la fecha, no se ha encontrado una solución que atienda en forma global a la crisis del sector.

Asimismo resaltó los derechos consagrados por la Constitución Nacional, sobre la libertad de expresión y la igualdad, destacando que los Estados no deben utilizar la aplicación de normas tributarias como medio de presión directa o indirecta dirigida a silenciar la labor informativa de los comunicadores, así como tampoco establecer distinciones, con el fin de hostilizar o favorecer arbitrariamente a determinadas personas o clases, como lo es si se hacen depender de diferencias de color, raza o nacionalidad, religión, opinión política u otras consideraciones que no tengan relación posible con los deberes de los ciudadanos como contribuyentes.

En tales condiciones concluyó que «la distinción establecida en la resolución AFIP 3451/13 excluyó infundada y arbitrariamente a los medios de prensa de la posibilidad que se le otorga al resto de los sectores, erigiéndose en una discriminación ilegítima».

El Máximo Tribunal ha enfatizado, como en muchos otros fallos, que «las empresas periodísticas configuran el ejercicio privado de funciones de interés social y su actividad está dirigida al bien de todos y a cada uno de los miembros de la comunidad. De allí que, toda medida proveniente del Estado o de los particulares que no supere el examen de razonabilidad más estricto y que pueda ser interpretada como limitativa del espacio de libertad en el que el sistema democrático exige que se desarrolle la tarea de prensa, debe ser rechazada. Esto es así, toda vez que la protección constitucional debe imponer un manejo especialmente cuidadoso de las normas y circunstancias relevantes para impedir la obstrucción, entorpecimiento de la prensa libre y sus funciones esenciales».

Por último, concluyó que las circunstancias reseñadas -la derogación del régimen que permitía computar las contribuciones patronales como créditos fiscales bajo la promesa de buscar una solución alternativa a la problemática del sector, la omisión de hacerlo vencido el plazo establecido en el artículo 2° del decreto 746/03, los requerimientos de deuda y la posterior exclusión de un régimen de facilidades de pago que se otorga a todos los sectores de la economía excepto a los medios de prensa involucrados en este juicio- ponen de resalto que se encuentra amenazada la libertad de expresión. Desde esta perspectiva, la verosimilitud en el derecho viene dada entonces por la posible afectación de ese derecho, emanada de la presión económica que sufre el sector por las medidas cuestionadas.

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