«R., J. J. – S., G. – I. A. D. O., L. – G., E. – F., M. S/ Régimen Penal Tributario, Asociación Ilícita»
CÁMARA NACIONAL DE APELACIONES EN LO PENAL ECONÓMICO, Sala B, sentencia del 24/04/13
SUMARIO.- Corresponde confirmar el procesamiento, sin prisión preventiva, de la imputada como autora del delito del Art. 210, primer supuesto, del Código Penal, en relación con su participación en una asociación integrada por un grupo de personas que, a partir de la simulación de negocios y empresas mediante entes societarios materialmente ficticios y carentes de actividad real creados a instancias del grupo, y de la utilización de la identidad de personas físicas (prestanombres, fallecidos y otros cuyos datos son usados sin su conocimiento), desarrollaban, coordinada y mancomunadamente, una actividad habitual con el objeto de cometer delitos indeterminados por sí o facilitar su comisión por parte de terceros, muchos de ellos tipificados por la Ley 24769 y, particularmente, delitos de evasión tributaria en los que se oculta la identidad de los verdaderos sujetos pasivos de las obligaciones simulando que la actividad gravada es realizada por aquellas personas físicas y jurídicas manejadas y facilitadas por la asociación; y delitos de evasión tributaria por parte de contribuyentes que, a partir de la registración y contabilización de facturas correspondientes a los sujetos ficticios o carentes de actividad, creados o manejados por la organización, simulan operaciones de compra o gastos y así abultan el crédito fiscal del impuesto al valor agregado que declaran y reducen la base imponible sobre la que se calcula el impuesto a las ganancias, puesto que la participación de la imputada en esa asociación está «prima facie» acreditada dado que se halló un correo electrónico por el que una persona le reprocha a otra cuestiones vinculadas al trabajo de ambas y de la aquí imputada (haciéndose múltiples referencias a la confección deficiente de la imputada del Libro de IVA y los posteriores arreglos y ajustes en el mismo), y en el domicilio en el cual fue hallado ese documento también se hallaron otros en los cuales figura la imputada, que es contadora pública, y que se constituyó por motivos laborales en aquel domicilio al menos en una oportunidad, y resulta acertada la estimación de que a quien se alude con el nombre de pila en el archivo adjunto del correo electrónico sería la aquí procesada, en tanto que de la lectura de un archivo impreso surge que uno de los proveedores cuestionados a la sociedad – de la cual la imputada reconoció haber sido apoderada con motivo de la fiscalización llevada a cabo respecto de aquélla – era una de las sociedades ficticias creadas por la organización investigada.
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The contemporary Zune browser is astonishingly Fantastic, nonetheless not as beneficial as the iPod’s. It operates perfectly, but isn’t really as fast as Safari, and incorporates a clunkier interface. If on your own sometimes system on employing the world-wide-web browser which is not an issue, nonetheless if you are creating in the direction of examine the website alot from your PMP then the iPod’s much larger display and improved browser might be important.
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Apple by now has Rhapsody as an application, which is a exceptional start off, however it is already hampered as a result of the incapacity toward store locally upon your iPod, and includes a dismal 64kbps little bit value. If this changes, then it will rather negate this advantage for the Zune, nonetheless the Ten audio for each month will nonetheless be a big furthermore inside of Zune Pass’ prefer.
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If you happen to be nevertheless on the fence: seize your most loved earphones, intellect down to a Excellent Get and check with toward plug them into a Zune then an iPod and check out which just one appears better in the direction of yourself, and which interface creates you smile more. Then you’ll recognize which is right for you.
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Concerning me and my spouse we have owned further MP3 avid gamers earlier mentioned the a long time than I can rely, together with Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etc. But, the ultimate few years I’ve solved down toward a person line of avid gamers. Why? Due to the fact I was happy in the direction of explore how well-designed and entertaining in direction of seek the services of the underappreciated (and broadly mocked) Zunes are.
I’ll equipment this evaluate in the direction of Two versions of Those: present-day Zune property owners who are thinking of an enhance, and human beings seeking in the direction of determine in between a Zune and an iPod. (There are other gamers truly worth contemplating out there, which includes the Sony Walkman X, yet I count on this gives you ample information and facts in the direction of generate an conscious preference of the Zune vs players other than the iPod line as very well.)
Arms down, Apple’s application store wins by way of a mile. It’s a substantial range of all styles of purposes vs a as a substitute not happy conclusion of a handful for Zune. Microsoft contains Ideas, in particular in just the realm of games, nevertheless I’m not sure I might need in the direction of bet upon the long run if this attribute is crucial in direction of oneself. The iPod is a significantly better conclusion within just that case.
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Arms down, Apple’s application keep wins via a mile. It can be a huge range of all varieties of programs vs a quite disappointed range of a handful for Zune. Microsoft has plans, specially inside of the realm of games, yet I’m not positive I would will need toward guess upon the potential if this aspect is significant in direction of by yourself. The iPod is a significantly better decision within just that scenario.
The Zune concentrates on getting a Moveable Media Player. Not a net browser. Not a recreation machine. Potentially within the upcoming it’ll do even superior inside those people areas, nevertheless for presently it really is a very good path towards set up and listen toward your music and flicks, and is devoid of peer inside of that respect. The iPod’s positive aspects are its world-wide-web checking out and purposes. If people sound more powerful, probably it is your perfect determination.
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