Jurisprudencia de la C.S.J.N.: Impuesto a las ganancias. Exenciones. Interpretación de normas tributarias. Principio de legalidad.

“Cascos Blancos c/ AFIP – resols. 278/00 y 286/00 s/ proceso de conocimiento”, CSJN, 09/06/15.

SUMARIO.- Impuesto a las ganancias. Exenciones. Interpretación de normas tributarias. Principio de legalidad. En el presente caso, la C.S.J.N., resolvió revocar la sentencia de la instancia anterior, que había rechazado el pedido de declaración de nulidad de la resolución dictada por AFIP-DGI por la que se le había denegado a la Fundación el reconocimiento de la exención en el impuesto a las ganancias, conforme las previsiones del art. 20 inc. f) de la ley 20.628. Para así decidir tuvo en cuenta que el organismo fiscal había denegado la exención en razón del lugar en que la recurrente realizaba su actividad (indistintamente en el país o en el exterior), y ello hacía presumir una transferencia de ingresos, pero no a favor de Fiscos extranjeros, sino “en favor del exterior”, correspondiendo -a criterio del organismo- reconocer la exención sólo si las actividades se realizaban en el país.

El Tribunal citó su precedente “Multicambio S.A.” y sostuvo que en virtud del principio de legalidad aplicable en la materia tributaria, no pueden establecerse restricciones a los alcances de una exención que no surgan de los términos de la ley o que puedan considerarse implícitas en ella.

Sumario realizado por la Dra. Carolina Petraglia

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37 comentarios de “Jurisprudencia de la C.S.J.N.: Impuesto a las ganancias. Exenciones. Interpretación de normas tributarias. Principio de legalidad.

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