“Telecom Argentina S.A. c/Santa Fe, Provincia de s/ acción declarativa de certeza”, CSJN, 01/09/15.
SUMARIO.- Impuesto sobre los Ingresos Brutos. Acción declarativa de certeza. Medidas cautelares. Amplitud de concesión. En el presente caso, la Corte Suprema de Justicia de la Nación hizo lugar a la solicitud de medida cautelar realizada por la empresa actora, en el marco de un acción declarativa de certeza en la que se cuestionan las facultades impositivas locales de gravar con alícuotas diferenciales en el impuesto a los ingresos brutos la venta de equipos telefónicos y módems, y los servicios adicionales a la telefonía. El Máximo Tribunal estableció que las particulares situaciones del caso (solicitud de declaración de inconstitucionalidad de una ley provincial) justificaban el dictado de la medida cautelar, que importaba la abstención absoluta de la Provincia demandada de perseguir el cobro del tributo por cualquier medio, incluyendo la abstención de cualquier medida que implique eludir elípticamente la orden dada (por ejemplo la negativa a extender un certificado de cumplimiento fiscal).
Sumario realizado por la Dra. Carolina Petraglia
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