“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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Concerning me and my husband we have owned much more MP3 players previously mentioned the several years than I can depend, together with Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etcetera. But, the remaining couple of many years I’ve settled down towards 1 line of players. Why? Because I was satisfied to check out how well-designed and entertaining in direction of hire the underappreciated (and broadly mocked) Zunes are.
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Fingers down, Apple’s app retailer wins via a mile. It is a significant determination of all styles of purposes vs a as a substitute not happy decision of a handful for Zune. Microsoft consists of Strategies, particularly inside of the realm of game titles, nevertheless I am not certainly I might want in direction of wager upon the future if this element is necessary in direction of by yourself. The iPod is a a lot better selection inside of that case.
Between me and my partner we have owned further more MP3 gamers over the yrs than I can rely, including Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and so on. But, the closing couple of decades I’ve resolved down in direction of one particular line of avid gamers. Why? For the reason that I was pleased to find how well-designed and entertaining in direction of retain the services of the underappreciated (and greatly mocked) Zunes are.
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Arms down, Apple’s application shop wins by a mile. It is a substantial decision of all styles of apps vs a fairly not happy choice of a handful for Zune. Microsoft has programs, especially within the realm of games, still I am not certainly I might will need in the direction of wager upon the future if this attribute is important in the direction of your self. The iPod is a substantially much better preference in just that situation.
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Apple currently consists of Rhapsody as an application, which is a ideal start, nevertheless it is already hampered as a result of the inability in the direction of shop domestically on your iPod, and is made up of a dismal 64kbps little bit selling price. If this alterations, then it will relatively negate this comfort for the Zune, but the Ten audio for each thirty day period will even now be a substantial moreover in just Zune Pass’ favor.
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I am going to products this evaluate in the direction of 2 products of Those people: current Zune home owners who are considering an up grade, and us residents trying toward determine amongst a Zune and an iPod. (There are other gamers significance thinking about out there, like the Sony Walkman X, however I expect this gives oneself ample info to crank out an conscious option of the Zune vs players other than the iPod line as effectively.)
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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Hands down, Apple’s app retail outlet wins by a mile. It is a massive conclusion of all styles of purposes vs a in its place unsatisfied choice of a handful for Zune. Microsoft contains packages, in particular within the realm of video games, nonetheless I’m not confident I would require toward guess on the long term if this feature is sizeable towards on your own. The iPod is a much improved decision within that case.
I am going to equipment this evaluate toward Two styles of humans: recent Zune owners who are considering an enhance, and All those seeking to come to a decision between a Zune and an iPod. (There are other avid gamers really worth contemplating out there, such as the Sony Walkman X, yet I count on this provides oneself adequate info toward create an informed decision of the Zune vs gamers other than the iPod line as nicely.)
This is starting to be a little bit even more subjective, nevertheless I much favor the Zune Marketplace. The interface is vibrant, includes further flair, and some amazing options like ‘Mixview’ that enable on your own all of a sudden check out similar albums, audio, or other people identical toward what you happen to be listening to. Clicking upon one of all those will center upon that product, and one more set of «neighbors» will appear into look at, permitting oneself in the direction of navigate in the vicinity of researching by means of related artists, music, or consumers. Chatting of end users, the Zune «Social» is in addition Terrific fun, enabling yourself track down other folks with shared tastes and turning into buddies with them. Your self then can hear in the direction of a playlist developed centered on an amalgamation of what all your good friends are listening in direction of, which is additionally fascinating. Those worried with privacy will be relieved towards understand by yourself can steer clear of the community towards viewing your personal listening behavior if your self therefore decide on.
The new Zune browser is shockingly Terrific, but not as optimistic as the iPod’s. It is effective effectively, nevertheless is not as instant as Safari, and has a clunkier interface. If by yourself often system upon taking the website browser which is not an issue, but if you are planning to examine the net alot versus your PMP then the iPod’s larger display screen and greater browser could be important.
The clean Zune browser is surprisingly Fantastic, nonetheless not as good as the iPod’s. It is effective properly, still is just not as instantaneous as Safari, and contains a clunkier interface. If yourself occasionally method upon having the web browser which is not an issue, still if you are designing towards study the web alot from your PMP then the iPod’s larger sized display and greater browser may be important.
This is starting to be a little bit even more subjective, still I considerably prefer the Zune Market place. The interface is vibrant, includes even further aptitude, and some amazing characteristics which include ‘Mixview’ that enable your self quickly perspective very similar albums, audio, or other users related to what you’re listening in direction of. Clicking on a single of all those will center on that products, and yet another set of «neighbors» will occur into impression, permitting your self toward navigate more than studying through similar artists, new music, or users. Conversing of people, the Zune «Social» is too Terrific fun, enabling on your own uncover many others with shared choices and turning into close friends with them. By yourself then can hear in the direction of a playlist crafted based mostly upon an amalgamation of what all your mates are listening in direction of, which is on top of that remarkable. Those worried with privateness will be relieved to know by yourself can steer clear of the general public against watching your individual listening practices if you consequently just take.
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The Zune concentrates upon remaining a Transportable Media Player. Not a web browser. Not a activity machine. Perhaps inside of the long term it’ll do even far better in individuals areas, yet for by now it truly is a exceptional route in direction of set up and hear in the direction of your music and films, and is without the need of peer in that respect. The iPod’s positive aspects are its internet visiting and apps. If those people stable further powerful, possibly it is your best selection.
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Apple at the moment consists of Rhapsody as an app, which is a outstanding start, however it is at this time hampered through the incapacity toward retail store regionally upon your iPod, and has a dismal 64kbps little bit value. If this variations, then it will somewhat negate this convenience for the Zune, nevertheless the 10 music for every thirty day period will still be a significant plus in Zune Pass’ like.
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I’ll tools this research towards Two styles of us citizens: recent Zune homeowners who are taking into consideration an up grade, and us citizens seeking towards make a decision involving a Zune and an iPod. (There are other players worthy of thinking about out there, including the Sony Walkman X, but I anticipate this offers by yourself ample info towards crank out an conscious decision of the Zune vs gamers other than the iPod line as very well.)