“Gasnor S.A. c/ Salta, Provincia de s/ acción declarativa de certeza”, CSJN, 15/09/15.
Impuesto sobre los ingresos brutos. Distribución de la base imponible. Naturaleza jurídica y finalidad del Convenio Multilateral. En el presente caso, el Tribunal Supremo hizo lugar a la demanda seguida por la empresa contra la provincia de Salta, en virtud de la cual se pretendía se hiciera cesar el estado de incertidumbre que le generaba la existencia de mandatos contrapuestos en cuanto a la manera en que le corresponía distribuir la base imponible del impuesto sobre los ingresos brutos entre las jurisdicciones en las cuales desarrollaba su actividad. La provincia demandada consideraba que debía tributar conforme con el régimen especial del artículo 9° del Convenio Multilateral del Impuesto a los Ingresos Brutos, y ella consideraba que le correspondía tributar por el régimen general del artículo 2 de dicho Convenio.
Para decidir la cuestión la Corte tuvo en cuenta la naturaleza jurídica del Convenio Multilateral y su principal función como herramienta de coordinación financiera, que permite “medir” cuanto de una actividad corresponde a una jurisdicción u otra, y como “distribuirla” entre ellas. Asimismo, destacó la aplicación del regimen del art. 2, como régimen general, y los casos especiales, solamente en aquellas circunstancias en las que se den todos los requisitos correspondientes; hecho que no se producía en autos, respecto de los requisitos del art. 9 del mentado Convenio -de aplicación específica para el transporte de pasajeros y no de gas.
Sumario realizado por la Dra. Carolina Petraglia
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