La Corte declaró la invalidez constitucional de la Disp. de la Subsecretaría de Combustibles 1/08 y de la resolución de la Secretaría de Energía 813/10

“Enap Sipetrol Argentina S.A. c/ Chubut, Provincia del y otro (Estado Nacional) s/ acción declarativa”, C.S.J.N.,  6/10/15.

SUMARIO.- Regalías hidrocarburíferas. Base imponible. En el presente caso, el Máximo Tribunal hizo lugar a la demanda interpuesta por la empresa contra la Provincia del Chubut y el Estado Nacional, y declaró la invalidez constitucional de la Disposición de la Subsecretaría de Combustibles 1/08 y de la resolución de la Secretaría de Energía 813/10, y su inaplicabilidad a los períodos que se discutían. Ello así en atención a considerar que la exigencia provincial de declarar de una base imponible -a los fines de la liquidación de regalías- un precio superior al efectivamente facturado y cobrado, no se ajustaba a derecho.

Sumario realizado por la Dra. Carolina Petraglia

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28 comentarios de “La Corte declaró la invalidez constitucional de la Disp. de la Subsecretaría de Combustibles 1/08 y de la resolución de la Secretaría de Energía 813/10

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