La doctrina de la CSJN en materia infraccional aduanera y los alcances del art. 959 del C.A.

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.”

Ver fallo completo

Ver el dictamen de la Procuración

41 comentarios de “La doctrina de la CSJN en materia infraccional aduanera y los alcances del art. 959 del C.A.

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