SUMARIOS.
Tributos. Prescripción de impuestos. Código Fiscal de la Ciudad Autónoma de Buenos Aires. Código Civil. Improcedencia. Jurisprudencia de la Corte Suprema (apartamiento de la doctrina de la Corte). En la causa “Gobierno de la Ciudad de Buenos Aires c/Bottoni, Julio Heriberto s/ejecución fiscal”, la Corte Suprema de Justicia de la Nación resolvió, de conformidad con numerosos precedentes, que la facultad del Congreso Nacional de dictar los Códigos de fondo comprende la de establecer las formalidades que sean necesarias para concretar los derechos que reglamenta, y, entre ellas, la de legislar de manera uniforme sobre los modos de extinción de las obligaciones, por lo que la Legislatura local no puede establecer un régimen de prescripción liberatorio distinto al fijado por el Congreso de la Nación de manera uniforme para toda la República. Así las cosas, cuadra señalar que siempre se ha reconocido la conveniencia de que los tribunales adecuen sus decisiones a los criterios sostenidos por el máximo órgano jurisdiccional. Ello encuentra fundamento tanto en razones de economía procesal como de seguridad jurídica. Sin embargo, tal principio no es absoluto y debe ceder cuando sobrevienen circunstancias relevantes que no pudieron ser tenidas en cuenta al momento de la decisión de los precedentes. Esto último es lo que ocurre en el caso, pues el 7 de octubre de 2014 fue promulgada la Ley N° 26.994, por la que se aprueba el Código Civil y Comercial de la Nación, cuyo artículo 2532 dispone: “Ámbito de aplicación. En ausencia de disposiciones específicas, las normas de este Capítulo son aplicables a la prescripción adquisitiva y liberatoria. Las legislaciones locales podrán regular esta última en cuanto al plazo de tributos”. Si bien el nuevo código no se encuentra aún vigente, lo cierto es que forma parte del derecho argentino, ya que ha sido sancionado y promulgado de conformidad con las reglas de admisión de dicho sistema jurídico. Por ende, no puede ser ignorada la inequívoca voluntad del Congreso Nacional –emitida a través de las vías constitucionales pertinentes– de no legislar en materia de prescripción de tributos locales y de que esa facultad sea ejercida por las legislaturas locales. Es decir que es el propio órgano que según la Corte Suprema de Justicia de la Nación sería competente para legislar sobre la cuestión el que considera que no le corresponde ejercer tal competencia con relación a los plazos de prescripción de los tributos locales. Por ello, considero que es justificado apartarse de lo dispuesto por la Corte Suprema de Justicia de la Nación en el precedente antes recordado.
Cámara de Apelaciones Contencioso, Administrativo y Tributario. Causa Nro.: 972822-0. Autos: (RESERVADO) GCBA c/ A.G.M. ARGENTINA SA Sala III. Del voto de Dra. Gabriela Seijas, Dr. Hugo R. Zuleta 09-03-2015.
Tributos. Prescripción de impuestos. Prescripción quinquenal. Cómputo del plazo. Código Fiscal de la Ciudad autónoma de Buenos Aires. Supremacía Constitucional. Código Civil. Congreso Nacional. Jurisprudencia de la Corte Suprema. Economía procesal. En cuanto al planteo de prescripción de tributos cabe reiterar aquí los argumentos expuestos por el del Dr. Fernando Juan Lima –a los cuales adherí- en la causa, “Banco de La Pampa S.E.M. contra GCBA sobre Impugnación de Actos Administrativos” (Expte: EXP 34226/0, del 7/10/2014) de la Sala II. Así, preliminarmente, cabe tener en cuenta que no se encuentra en discusión que el plazo de prescripción es de cinco (5) años, centrándose el debate en el modo como debe computarse el plazo de prescripción, que resultará diferente si se considera aplicable el régimen tributario local o el sistema del Código Civil. A tal fin, corresponde destacar que la Corte Suprema de Justicia de la Nación ha insistido con la postura asumida en el conocido precedente “Filcrosa S.A. s/ quiebra s/ incidente de verificación de Municipalidad de Avellaneda”, del 30/09/03, [Fallos: 326:3899], citado por el contribuyente en su escrito de oposición de excepciones, en cuanto a que en materia de prescripción rigen las normas establecidas en el Código Civil. El Alto Tribunal sostuvo que si bien la potestad fiscal que asiste a las Provincias es una de las bases sobre las que se sustenta su autonomía, debe recordarse que el límite a esas facultades viene dado por la exigencia de que la legislación dictada en su consecuencia no restrinja derechos acordados por normas de carácter nacional. En tal sentido, dijo que debía tenerse presente que del texto expreso del artículo 75, inciso 12, de la Constitución Nacional, se derivaba la implícita pero inequívoca limitación provincial de regular la prescripción y los demás aspectos que se vinculan con la extinción de las acciones destinadas a hacer efectivos los derechos generados por las obligaciones de cualquier naturaleza, resultando claro que la facultad del Congreso Nacional de dictar los códigos de fondo, comprendían la de establecer las formalidades necesarias para concretar los derechos que reglamenta, y entre ellas, la de legislar de manera uniforme sobre los modos de extinción de las obligaciones. Por ello, teniendo en cuenta que si bien la Corte Suprema de Justicia de la Nación sólo decide en los procesos concretos que le son sometidos a su conocimiento y que sus fallos no resultan obligatorios para casos análogos, resulta acertado considerar que los jueces inferiores tienen el deber de conformar sus decisiones a sus sentencias, pues de lo contrario carecerían de fundamento aquellas resoluciones de los tribunales inferiores que se apartasen de los precedentes de la Corte, sin aportar nuevos argumentos que justificasen modificar la posición sentada por el Tribunal, en su carácter de intérprete supremo de la Constitución Nacional y de las leyes dictadas en su consecuencia. Por tal motivo, a fin de evitar futuras dilaciones del proceso por cuestiones sobre las cuales la Corte Suprema de Justicia de la Nación ya ha tomado una postura clara, considero que debe examinarse la cuestión atinente a la prescripción invocada en esta causa a la luz de las normas establecidas en el Código Civil, considerando inaplicables las determinadas en los Códigos Fiscales correspondientes a los períodos cuestionados. (Del voto en disidencia parcial del Dr. Esteban Centanaro)
Cámara de Apelaciones Contencioso, Administrativo y Tributario. Causa Nro.: 972822-0. Autos: (RESERVADO) GCBA c/ A.G.M. ARGENTINA SA Sala III. Del voto en disidencia parcial de Dr. Esteban Centanaro 09-03-2015.
Fuente: Departamento de Biblioteca y Jurisprudencia del Consejo de la Magistratura de la Ciudad de Buenos Aires.
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