La CSJN falló en materia infraccional aduanera en la causa «Petrobras Energía S.A. (TF 21.509-A) cl Dirección General de Aduanas» (sentencia del 6 de marzo de 2014), y dio lineamientos sobre la interpretación del texto del art. 959, inc. a) del C.A., y sobre sus alcances.
SUMARIO. El Supremo Tribunal revocó la sentencia que había resuelto la eximición de sanción frente a la comisión de la infracción prevista y penada por el art. 954, inc. 1°, ap. c) del Código Aduanero, por considerar aplicable el art. 959, inc. a) del citado cuerpo normativo, sobre la base de que el error incurrido por el documentante de la operaciones aduaneras involoucradas en la causa, era «evidente» y comprobable de la simple lectura de las tales declaraciones aduaneras y de los respectivos post-embarques (documentación complementaria). La Corte recordó que «la literalidad de la expresión utilizada por el legislador en el artículo 959, inciso a, al establecer que la inexactitud debe surgir de la simple lectura de la propia declaración, permite afirmar que dicha previsión se refiere a aquella clase de error que en la terminología utilizada por los ordenamientos que antecedieron al Código Aduanero era concebido como el error de hecho evidente e imposible de pasar inadvertido (artículo 1057 de las Ordenanzas de Aduana y artículo 171 bis de la Ley de Aduana), esto es, aquél que resulta a simple vista del propio texto de la declaración comprometida, sin necesidad de acudir al cotejo con la documentación complementaria u otra clase de constancias.»
Ello así, destacó que «Tal conclusión es acorde con el principio del despacho en confianza -en el que reposa el sistema aduanero- consistente en una declaración previa por parte de la persona legalmente facultada para hacerlo ante la Aduana, mediante la cual se compromete a que sus manifestaciones además de ajustarse a la verdad, permitan conocer en forma completa, clara, precisa y concisa la naturaleza, especie y calidad de las mercaderías, con la finalidad de lograr su correcta clasificación y valoración por parte del servicio aduanero. En efecto, tal principio re quiere, como contrapartida, un riguroso sistema sancionatorio que reprima los casos en los que la declaración comprometida es inexacta.»
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The clean Zune browser is astonishingly Great, nonetheless not as Excellent as the iPod’s. It functions perfectly, however isn’t as quick as Safari, and includes a clunkier interface. If yourself at times system upon applying the website browser that’s not an issue, nonetheless if you might be designing towards browse the world wide web alot towards your PMP then the iPod’s more substantial show and superior browser could be essential.
This is turning out to be a bit added subjective, nevertheless I a lot choose the Zune Market place. The interface is vibrant, is made up of even more aptitude, and some amazing functions which includes ‘Mixview’ that allow for by yourself out of the blue perspective related albums, new music, or other people equivalent towards what you might be listening in the direction of. Clicking on one particular of all those will middle upon that product or service, and one more preset of «neighbors» will appear into viewpoint, making it possible for yourself in the direction of navigate near exploring by means of related artists, songs, or customers. Conversing of buyers, the Zune «Social» is also perfect entertaining, letting by yourself find others with shared choices and turning into pals with them. Oneself then can pay attention toward a playlist built dependent upon an amalgamation of what all your pals are listening toward, which is also exciting. People worried with privateness will be relieved in direction of realize on your own can avert the public versus watching your individual listening practices if yourself thus make a decision.
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I am going to gear this analyze to 2 models of people: current Zune property owners who are looking at an up grade, and individuals striving toward decide between a Zune and an iPod. (There are other players significance thinking of out there, which includes the Sony Walkman X, yet I anticipate this delivers on your own ample information towards crank out an informed preference of the Zune vs players other than the iPod line as perfectly.)
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The Zune concentrates upon remaining a Transportable Media Player. Not a website browser. Not a game machine. Maybe within the future it will do even far better within just these areas, but for presently it’s a outstanding way in direction of organize and pay attention toward your new music and flicks, and is with out peer in just that regard. The iPod’s positive aspects are its web going to and purposes. If those stable a lot more powerful, possibly it is your best final decision.
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The Zune concentrates upon currently being a Portable Media Player. Not a net browser. Not a match machine. Perhaps within the potential it’s going to do even greater in those people areas, however for at the moment it’s a Good route towards set up and listen toward your tunes and motion pictures, and is without the need of peer in that regard. The iPod’s positive aspects are its net visiting and applications. If individuals strong a lot more compelling, quite possibly it is your easiest determination.
This is getting to be a bit further subjective, nevertheless I considerably desire the Zune Industry. The interface is vibrant, incorporates far more flair, and some interesting characteristics together with ‘Mixview’ that allow oneself quickly perspective related albums, songs, or other end users equivalent to what you happen to be listening to. Clicking on just one of all those will middle upon that item, and one more mounted of «neighbors» will appear into feeling, enabling on your own in direction of navigate around looking into by means of identical artists, music, or end users. Talking of people, the Zune «Social» is on top of that excellent enjoyment, permitting your self locate other folks with shared preferences and getting mates with them. Oneself then can listen toward a playlist made based mostly on an amalgamation of what all your mates are listening to, which is in addition enjoyable. All those fearful with privacy will be relieved toward recognize yourself can protect against the community from observing your individual listening behavior if your self thus come to a decision.
The Zune concentrates on remaining a Portable Media Player. Not a internet browser. Not a match machine. Probably within just the potential it’s going to do even superior within just individuals areas, nonetheless for at this time it truly is a Wonderful direction towards organize and pay attention to your songs and flicks, and is with no peer inside that regard. The iPod’s strengths are its website visiting and apps. If all those solid much more powerful, maybe it is your most straightforward conclusion.
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Amongst me and my partner we have owned far more MP3 players previously mentioned the many years than I can depend, like Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etc. But, the very last couple of a long time I have solved down in the direction of a person line of gamers. Why? Considering the fact that I was happy in direction of check out how well-designed and fun in the direction of hire the underappreciated (and widely mocked) Zunes are.
The clean Zune browser is surprisingly Excellent, however not as positive as the iPod’s. It functions well, nonetheless is just not as fast as Safari, and incorporates a clunkier interface. If on your own often plan on employing the net browser that’s not an issue, yet if you’re designing towards go through the world-wide-web alot towards your PMP then the iPod’s much larger show and better browser might be significant.
Zune and iPod: Greatest folks examine the Zune in the direction of the Contact, still as soon as observing how skinny and amazingly very low and light it is, I try out it toward be a very exceptional hybrid that combines properties of each the Contact and the Nano. It’s fairly colourful and beautiful OLED display is a little bit smaller than the contact screen, nonetheless the player by itself feels Really a little bit lesser and lighter. It weighs about 2/3 as substantially, and is noticeably smaller sized in just width and top, although staying precisely a hair thicker.
The new Zune browser is astonishingly favourable, nevertheless not as good as the iPod’s. It operates properly, still isn’t as fast as Safari, and consists of a clunkier interface. If oneself often plan on having the web browser that is not an issue, nonetheless if you might be developing in direction of browse the net alot towards your PMP then the iPod’s larger display and much better browser may be considerable.
Zune and iPod: Optimum people today look at the Zune in the direction of the Touch, however immediately after viewing how skinny and amazingly very little and gentle it is, I acquire it in direction of be a as a substitute exclusive hybrid that brings together attributes of the two the Contact and the Nano. It truly is Pretty colourful and stunning OLED show is somewhat smaller sized than the contact screen, yet the player alone feels Incredibly a little bit smaller and lighter. It weighs more than 2/3 as substantially, and is significantly lesser in width and height, even though being basically a hair thicker.
Arms down, Apple’s app retail store wins via a mile. It truly is a huge selection of all forms of programs vs a quite sad final decision of a handful for Zune. Microsoft contains programs, in particular within the realm of video games, however I’m not certain I’d will need in the direction of wager on the upcoming if this aspect is substantial to by yourself. The iPod is a substantially far better choice within that situation.
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If you happen to be even now upon the fence: grab your preferred earphones, head down toward a Easiest Acquire and question toward plug them into a Zune then an iPod and look at which a single sounds much better in the direction of your self, and which interface can make by yourself smile far more. Then you will understand which is right for on your own.
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