Jurisprudencia destacada de la C.S.J.N.: Impuesto sobre los Ingresos Brutos. Litisconsorcio Facultativo. Relaciones jurídicas tributarias individuales.

“Nueva Chevallier S.A. y otros c/Buenos Aires, Provincia de y otros s/ acción declarativa de inconstitucionalidad”, CSJN, 24/09/15.

SUMARIO.- Impuesto sobre los Ingresos Brutos. Rechaza demanda. Litisconsorcio Facultativo. Relaciones jurídicas tributarias individuales. En el presente caso, nuestro Máximo Tribunal, rechazó la acción declarativa de certeza interpuesta por ocho empresas contra el Gobierno de CABA, y su AGIP, y contra las provincias de Buenos Aires, Catamarca, Córdoba, Corrientes, Chaco, Chubut, Entre Ríos, Formosa, Jujuy, La Pampa, La Rioja, Mendoza, Misiones, Neuquén, Río Negro, Salta, San Juan, San Luis, Santa Cruz, Santa Fe, Santiago del Estero, Tucumán y sus respectivas administraciones, a fin de que se declare la inconstitucionalidad de la pretensión de las demandadas de gravar con el impuesto a los ingresos brutos la actividad de transporte interjurisdiccional de pasajeros que realizan. La C.S.J.N., rechazó el planteo de litisconsorcio facultativo, en tanto en el caso, se trata de relaciones jurídicas tributarias distintas e individuales entre cada una de las empresas demandantes y cada una de las provincias demandadas, no existiendo en autos, “caso” que habilite la competencia del Tribunal.

Sumario reseñado por la Dra. Carolina Petraglia

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29 comentarios de “Jurisprudencia destacada de la C.S.J.N.: Impuesto sobre los Ingresos Brutos. Litisconsorcio Facultativo. Relaciones jurídicas tributarias individuales.

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  3. Sorry for the massive review, nonetheless I’m incredibly loving the refreshing Zune, and assume this, as well as the ideal opinions some other folks contain penned, will guidance your self determine if it is really the specifically option for yourself.

  4. The clean Zune browser is shockingly Wonderful, but not as Wonderful as the iPod’s. It performs very well, however just isn’t as prompt as Safari, and includes a clunkier interface. If yourself from time to time method upon applying the web browser that is not an issue, however if you might be developing toward read through the world wide web alot towards your PMP then the iPod’s larger display screen and superior browser might be important.

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  6. Apple at the moment consists of Rhapsody as an app, which is a Terrific commence, yet it is previously hampered through the incapacity toward keep regionally on your iPod, and contains a dismal 64kbps little bit cost. If this variations, then it will somewhat negate this ease for the Zune, however the 10 new music for every month will even now be a huge as well as in just Zune Pass’ want.

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  8. The Zune concentrates on getting a Moveable Media Player. Not a world-wide-web browser. Not a game machine. Potentially within the long term it’s going to do even better inside all those areas, nevertheless for at this time it’s a exceptional way in the direction of prepare and pay attention to your new music and films, and is without the need of peer in just that respect. The iPod’s strengths are its world wide web going to and apps. If those people strong even further persuasive, potentially it is your easiest selection.

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  10. Apple at this time is made up of Rhapsody as an app, which is a fantastic start, however it is already hampered by means of the lack of ability to retailer domestically on your iPod, and consists of a dismal 64kbps little bit cost. If this alterations, then it will fairly negate this comfort for the Zune, still the 10 music per month will still be a large moreover within just Zune Pass’ desire.

  11. Thanks for posting this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Twitter. Thanks again for a great post!

  12. If you are still upon the fence: get your most loved earphones, thoughts down in the direction of a Excellent Invest in and ask towards plug them into a Zune then an iPod and check out which 1 seems superior toward you, and which interface tends to make by yourself smile much more. Then you are going to understand which is directly for yourself.

  13. Thanks for publishing this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Twitter. Thanks again for a great post!

  14. If you’re however on the fence: seize your preferred earphones, mind down in the direction of a Most straightforward Purchase and check with towards plug them into a Zune then an iPod and see which just one seems greater in the direction of by yourself, and which interface results in your self smile excess. Then you will know which is right for you.

  15. Apple presently includes Rhapsody as an application, which is a outstanding get started, however it is previously hampered as a result of the incapability toward retailer regionally upon your iPod, and consists of a dismal 64kbps little bit cost. If this changes, then it will fairly negate this usefulness for the Zune, however the 10 audio per thirty day period will however be a big plus inside Zune Pass’ like.

  16. Amongst me and my partner we’ve owned additional MP3 gamers about the many years than I can depend, which include Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etc. But, the closing number of many years I’ve solved down toward a person line of gamers. Why? Due to the fact I was pleased in the direction of locate how well-designed and exciting in direction of employ the service of the underappreciated (and extensively mocked) Zunes are.

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  18. Between me and my partner we have owned added MP3 avid gamers over the yrs than I can count, which includes Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etcetera. But, the ultimate pair yrs I’ve resolved down in direction of one line of gamers. Why? Simply because I was pleased in direction of examine how well-designed and entertaining to retain the services of the underappreciated (and commonly mocked) Zunes are.

  19. I’ll gear this assessment in direction of Two products of Those people: present-day Zune home owners who are considering an enhance, and people hoping in the direction of determine amongst a Zune and an iPod. (There are other players well worth thinking of out there, including the Sony Walkman X, still I be expecting this provides you ample info towards make an informed conclusion of the Zune vs players other than the iPod line as perfectly.)

  20. Zune and iPod: Maximum individuals look at the Zune in the direction of the Touch, still soon after seeing how thin and astonishingly tiny and mild it is, I attempt it to be a pretty one of a kind hybrid that brings together qualities of both equally the Touch and the Nano. It’s incredibly colourful and gorgeous OLED show is somewhat lesser than the contact screen, but the participant alone feels rather a bit scaled-down and lighter. It weighs more than 2/3 as a great deal, and is noticeably more compact within just width and peak, although remaining particularly a hair thicker.

  21. This is turning out to be a bit even more subjective, still I substantially like the Zune Marketplace. The interface is colorful, is made up of extra aptitude, and some cool features such as ‘Mixview’ that permit oneself abruptly look at very similar albums, audio, or other people related to what you happen to be listening in the direction of. Clicking on one particular of people will heart on that product, and one more preset of “neighbors” will arrive into belief, permitting your self toward navigate in the vicinity of looking into by means of identical artists, tunes, or customers. Conversing of users, the Zune “Social” is furthermore perfect enjoyable, allowing on your own track down others with shared tastes and turning out to be pals with them. Your self then can pay attention toward a playlist created based upon an amalgamation of what all your friends are listening in direction of, which is furthermore fascinating. Individuals apprehensive with privateness will be relieved in the direction of realize by yourself can prevent the general public in opposition to observing your specific listening behaviors if your self as a result pick.

  22. Concerning me and my husband we have owned additional MP3 avid gamers above the years than I can rely, such as Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etcetera. But, the past number of many years I’ve solved down in the direction of a single line of gamers. Why? Considering that I was happy in the direction of uncover how well-designed and fun in direction of seek the services of the underappreciated (and widely mocked) Zunes are.

  23. I will devices this study in the direction of 2 versions of us citizens: present-day Zune owners who are thinking of an update, and men and women attempting towards choose concerning a Zune and an iPod. (There are other avid gamers well worth looking at out there, including the Sony Walkman X, however I hope this offers you enough facts toward generate an aware selection of the Zune vs gamers other than the iPod line as properly.)

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