Jurisprudencia de C.A.B.A.: Rechazan excepción de incompetencia por preclusión

“CORTE SUPREMA DE JUSTICIA, DE LA NACIÓN s/ infr. art(s). 23, L 1217 Ejecución de Multa determinada por Controlador (EM)”, Cámara de Apelaciones Penal, Contravencional y de Faltas C.A.B.A., 18/09/2015

SÍNTESIS.- En el caso, corresponde revocar la resolución que hizo lugar a la excepción de incompetencia y ordenó la remisión de las actuaciones a la Justicia Contencioso Administrativo Federal.
En efecto, conforme a la etapa procesal en la que se encuentran las actuaciones, no es admisible la excepción de incompetencia. Así lo impone el artículo 405 del Código Contenciso Administrativo y Tributario que considera precluida su oportuna introducción, no incluyéndola dentro de las excepciones que pueden oponerse en este tipo de procesos.
El tratamiento de la excepción de incompetencia debió plantearse y sustanciarse durante la instancia que originó la sentencia que aquí se ejecuta.
La norma procesal nacional que erróneamente invoca el infractor (art. 544 inc. 1 del CPCCN) regula los juicios ejecutivos, no así los procesos de ejecución de sentencia, a los que se aplica, con idéntico criterio al seguido por el procedimiento local (art. 405 del CCAyT), lo previsto por el artículo 506 del Código Procesal Civil y Comercial de la Nación que no admite la excepción de incompetencia.

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Fuente: Departamento de Biblioteca y Jurisprudencia del Consejo de la Magistratura de la Ciudad de Buenos Aires

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