La C.S.J.N. hizo lugar a la medida cautelar solicitada por Y.P.F. y detuvo el cobro del Impuesto sobre los Ingresos Brutos

“Y.P.F. S.A. c/ Chubut, Provincia del s/ acción declarativa de certeza”. C.S.J.N. 15/09/15.

SUMARIO.- Impuesto sobre los Ingresos Brutos. Competencia originaria. Medidas cautelares. Procedencia. En el presente caso, la Corte Suprema de Justicia de la Nación declaró su competencia originaria para resolver en autos si la pretensión impositiva provincial –gravar con impuesto a los ingresos brutos la totalidad de la producción de crudo en su territorio, que se retira del mismo sin facturar y luego se refina en la provincia de Buenos Aires para exportar– se ajusta a las facultades impositivas locales, y si dicho proceder viola la postestad del gobierno federal de reglar el comercio interprovincial.

En dicho marco, hizo lugar a la medida cautelar de no innovar solicitada por la actora, y consecuentemente, le ordenó al Estado Provincial que se abstenga de exigirle a YPF S.A. el pago de sumas exigidas, hasta tanto se dicte sentencia definitiva. Para así decidir, tuvo en cuenta las particulares situaciones constitucionales que deben resolverse en el caso y el hecho de que en caso de resolverse en contra de la pretensión de la actora, sólo se demoraría la percepción del crédito fiscal.

Sumario realizado por la Dra. Carolina Petraglia

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43 comentarios de “La C.S.J.N. hizo lugar a la medida cautelar solicitada por Y.P.F. y detuvo el cobro del Impuesto sobre los Ingresos Brutos

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  15. Zune and iPod: Most men and women review the Zune in direction of the Contact, still immediately after viewing how slender and remarkably little and mild it is, I look at it towards be a fairly special hybrid that brings together properties of each the Contact and the Nano. It truly is exceptionally colorful and lovely OLED screen is a little bit more compact than the touch screen, however the player alone feels Incredibly a little bit lesser and lighter. It weighs with regards to 2/3 as a lot, and is noticeably lesser within just width and peak, though becoming simply a hair thicker.

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