La Cámara de Apelaciones en lo CAyT de la C.A.B.A. confirmó la excepción de inhabilidad de título en el marco de una ejecución fiscal

SÍNTESIS.- En el caso, corresponde confirmar la sentencia de grado, en cuanto hizo lugar a la excepción de inhabilidad de título opuesta por la demandada, y rechazó la presente ejecución fiscal.
En efecto, el Gobierno de la Ciudad de Buenos Aires se agravió de la sentencia, por entender que la actividad de la demandada no se encontraría alcanzada por la exención establecida en el artículo 39 de la Ley N° 19.798 (de Telecomunicaciones). Ello en tanto en la norma se contemplaba la exención de todo gravamen a las empresas prestadoras del “servicio público de telefonía básica” (único servicio comprendido en la exención), mientras que la empresa demandada realizaría un “servicio de transferencia de datos”.
Ahora bien, el recurrente no precisó a partir de qué disposición logró alcanzar dicha interpretación ni cuáles de las actividades de telecomunicaciones definidas en el artículo 2º de la citada ley se incluirían en la categoría “servicio público”.
Además, cabe destacar que mediante la Ley N° 27.078 se declaró “…de interés público el desarrollo de las Tecnologías de la Información y las Comunicaciones, las Telecomunicaciones, y sus recursos asociados, estableciendo y garantizando la completa neutralidad de las redes”.
A lo expuesto debe sumarse lo resuelto por la Corte Suprema de Justicia de la Nación en autos “NSS S.A. c/ GCBA s/ proceso de conocimiento”, del 15/07/14 al respecto del alcance del régimen de exención.
En ese sentido el Alto Tribunal ha resuelto que “…mal podría considerarse que el legislador ha circunscripto la dispensa únicamente al servicio público de telecomunicaciones conocido al momento de promulgación de la norma, en el mes de agosto de 1972, impidiendo que ella abarcase también a los demás servicios que, producto de la innovación tecnológica en la materia, pudieran inventarse. Por el contrario, la intención del legislador fue la opuesta, y ello surge con claridad a poco que se repare que el segundo párrafo de la nota. que acompañó el proyecto de ley manifiesta que ‘El propósito fundamental de este proyecto es adaptar la legislación a la realidad de nuestro país proponiendo al más fluido manejo de los sistemas de comunicaciones y a su racional utilización, ya sea en los antiguos como en los modernos medios de que dispone la técnica, o en otros a crearse».
Por tanto, no quedaría limitado el ámbito de la exención al servicio mencionado sino que podría considerarse que alcanza a otros servicios que la empresa presta (enumerados en el consid. 6°).

En el caso, corresponde confirmar la sentencia de grado, en cuanto hizo lugar a la excepción de inhabilidad de título opuesta por la demandada, y rechazó la presente ejecución fiscal.
En efecto, respecto del agravio del Gobierno de la Ciudad de Buenos Aires referido a la improcedencia del carácter “erga omnes” de los fallos de la Corte Suprema de Justicia de la Nación, se ha resuelto que “…no obstante que la Corte Suprema sólo decide en los procesos concretos que le son sometidos, y su fallo no resulta obligatorio para casos análogos, los jueces inferiores tienen el deber de conformar sus decisiones a aquéllas (confr. doc. de Fallos, t. 25, p. 364). De esa doctrina, y de la de Fallos, t. 212, ps. 51 y 160 (Rev. LA LEY, t. 54, p. 307; t. 53, p. 39) emana la consecuencia de que carecen de fundamento las sentencias de los tribunales inferiores que se apartan de los precedentes de la Corte sin aportar nuevos argumentos que justifiquen modificar la posición sentada por el tribunal, en su carácter de intérprete supremo de la Constitución Nacional y de las leyes dictadas en su consecuencia (confr. causa: «Balbuena, César A. s/ extorsión» -Rev. LA LEY, 1982-B, p. 150-, resuelta el 17 de noviembre de 1981)” (Fallos 307:1094).
En razón de ello, encontrándose en juego la interpretación de una norma federal, resulta necesario adecuarse a la doctrina sentada por el Tribunal cimero en autos “NSS S.A. c/ GCBA s/ proceso de conocimiento”, del 15/07/14 respecto del alcance del régimen de exención previsto en el artículo 39 de la Ley N° 19.798.

GCBA c/ BT LATAM ARGENTINA S.A., Cámara de Apelaciones Contencioso, Administrativo y Tributario, 6/05/16

Ver fallo completo

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

35 comentarios de “La Cámara de Apelaciones en lo CAyT de la C.A.B.A. confirmó la excepción de inhabilidad de título en el marco de una ejecución fiscal

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