La C.S.J.N. hizo lugar a la medida cautelar y detuvo el cobro del Impuesto al Derecho Real de Propiedad Inmobiliaria Minera

“Minera Tritón Argentina S.A. c/ Santa Cruz, Provincia de s/ medida cautelar”, CSJN, 30/06/15.

Impuesto al Derecho Real de Propiedad Inmobiliaria Minera. C.S.J.N. Medidas cautelares. Requisito de peligro en la demora. En el presente caso el Tribunal Supremo hizo lugar a la medida cautelar solicitada por la empresa actora y en consecuencia ordenó a la Provincia demandada que se abstenga de reclamar administrativa o judicialmente las sumas que se hubiesen devengado en concepto del impuesto cuestionado, los intereses y las eventuales multas, hasta tanto se dicte sentencia definitiva en la causa.

Para así decidir, tuvo particularmente en cuenta el requisito del peligro en la demora, y las diversas consecuencias económicas que la pretención fiscal provincial le podían provocar a la empresa actora, en virtud del quántum y la incidencia del impuesto reclamado.

Sumario realizado por la Dra. Carolina Petraglia

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35 comentarios de “La C.S.J.N. hizo lugar a la medida cautelar y detuvo el cobro del Impuesto al Derecho Real de Propiedad Inmobiliaria Minera

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