La Cámara de Apelaciones en lo CAyT de la Ciudad confirmó la sentencia de grado en tanto rechazó la ejecución fiscal por existir una impugnación de la multa tramitando en sede judicial

SÍNTESIS.- En materia tributaria sólo las multas ejecutoriadas son susceptibles de ejecución (cfr. art. 450, CCAyT y TSJ, sentencia dictada en autos “Buenos Aires Container Services SA s/ queja por recurso de inconstitucionalidad denegado en: ‘Buenos Aires Container Services SA c/ GCBA s/ otros procesos incidentales”, del 13/11/02).
Y, en otro precedente, indicó que las multas se encuentran ejecutoriadas cuando adquieren firmeza. Es decir, cuando no se ha demandado judicialmente dentro del plazo de caducidad establecido en el artículo 7º del Código de rito (“GCBA c/ Scrum SA s/ ejecución fiscal s/ recurso de inconstitucionalidad concedido”, del 09/03/04, voto de los Dres. Maier, Ruiz y Conde).
En síntesis, “…solo puede ejecutarse una resolución sancionatoria cuando ésta es definitivamente firme, siendo por ende forzoso aceptar el carácter automático de la suspensión con motivo de la interposición de recursos administrativos o acciones judiciales, puesto que, en pura técnica jurídica, en estos casos ni siquiera hay suspensión, sino que la eficacia del acto queda demorada hasta su firmeza” (cfr. Cámara del fuero, Sala II, “GCBA c/ AFJP Prorenta SA s/ ejecución fiscal”, Exp. 410.532/0, del 11/09/03, args. TSJ, “GCBA c/ Club Méditerranée Argentina SRL s/ ejecución fiscal s/ recurso de inconstitucionalidad concedido”, del 27/05/03, voto del Dr. Casás).

GCBA c/ IMPORTADORA PRIORI SA,, Cámara de Apelaciones Contencioso, Administrativo y Tributario, 13/04/16

Ver fallo completo

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

38 comentarios de “La Cámara de Apelaciones en lo CAyT de la Ciudad confirmó la sentencia de grado en tanto rechazó la ejecución fiscal por existir una impugnación de la multa tramitando en sede judicial

  1. I just want to tell you that I am very new to blogging and definitely savored you’re website. Most likely I’m planning to bookmark your site . You actually have excellent stories. Kudos for revealing your blog site.

  2. Thank you for the auspicious writeup. It in fact was a amusement account it. Look advanced to more added agreeable from you! By the way, how could we communicate?

  3. Apple now incorporates Rhapsody as an app, which is a superb begin, nevertheless it is already hampered as a result of the lack of ability in the direction of retailer domestically upon your iPod, and incorporates a dismal 64kbps bit price. If this improvements, then it will relatively negate this advantage for the Zune, but the 10 tunes per thirty day period will continue to be a big plus in just Zune Pass’ favor.

  4. Involving me and my partner we’ve owned added MP3 avid gamers about the a long time than I can depend, such as Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and so on. But, the closing number of several years I have resolved down towards a person line of players. Why? Mainly because I was happy toward examine how well-designed and entertaining toward employ the underappreciated (and commonly mocked) Zunes are.

  5. Can I just say what a relief to discover somebody that really knows what they’re discussing on the web. You definitely understand how to bring a problem to light and make it important. More people really need to look at this and understand this side of the story. I can’t believe you aren’t more popular since you definitely possess the gift.

  6. What i don’t understood is if truth be told how you’re now not really much more smartly-appreciated than you might be now. You are very intelligent. You recognize therefore significantly when it comes to this matter, made me for my part believe it from a lot of varied angles. Its like men and women aren’t fascinated except it’s one thing to accomplish with Lady gaga! Your personal stuffs nice. All the time maintain it up!

  7. Apple by now incorporates Rhapsody as an application, which is a superior start, however it is by now hampered as a result of the incapability to retail outlet locally on your iPod, and incorporates a dismal 64kbps little bit selling price. If this variations, then it will relatively negate this benefit for the Zune, still the 10 songs for every thirty day period will even now be a significant as well as inside Zune Pass’ desire.

  8. Between me and my partner we’ve owned added MP3 players earlier mentioned the years than I can depend, including Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and so forth. But, the very last couple of several years I have fixed down in the direction of one line of avid gamers. Why? Mainly because I was satisfied towards discover how well-designed and entertaining towards employ the underappreciated (and broadly mocked) Zunes are.

  9. I believe this internet site contains some really excellent information for everyone :D. «The test of every religious, political, or educational system is the man that it forms.» by Henri Frdric Amiel.

  10. hello there and thank you for your info – I’ve definitely picked up anything new from right here. I did however expertise a few technical points using this web site, since I experienced to reload the website a lot of times previous to I could get it to load correctly. I had been wondering if your web hosting is OK? Not that I am complaining, but sluggish loading instances times will often affect your placement in google and could damage your high-quality score if advertising and marketing with Adwords. Well I am adding this RSS to my email and could look out for much more of your respective fascinating content. Ensure that you update this again soon..

  11. The fresh Zune browser is shockingly superior, still not as Excellent as the iPod’s. It operates very well, nevertheless isn’t really as prompt as Safari, and has a clunkier interface. If your self at times method upon using the world wide web browser which is not an issue, still if you might be coming up with in the direction of read the world wide web alot against your PMP then the iPod’s bigger display and greater browser could be important.

  12. This is using a bit further subjective, yet I substantially desire the Zune Current market. The interface is colourful, includes additional aptitude, and some amazing functions like ‘Mixview’ that let by yourself suddenly watch related albums, tunes, or other customers related to what you’re listening to. Clicking on a single of those will center on that merchandise, and an additional fastened of «neighbors» will appear into opinion, allowing for oneself in the direction of navigate in excess of studying as a result of equivalent artists, new music, or buyers. Conversing of users, the Zune «Social» is far too suitable entertaining, making it possible for oneself identify some others with shared tastes and turning into buddies with them. Oneself then can listen toward a playlist made centered on an amalgamation of what all your friends are listening in direction of, which is far too interesting. Those fearful with privateness will be relieved in the direction of comprehend on your own can protect against the general public in opposition to viewing your person listening behaviors if oneself hence get.

  13. Thank you for posting this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Twitter. Thanks again for a great post!

  14. Hands down, Apple’s application retailer wins via a mile. It is a huge preference of all forms of applications vs a rather disappointed amount of a handful for Zune. Microsoft has Options, primarily within the realm of video games, yet I’m not indeed I would want to guess on the long term if this characteristic is vital toward yourself. The iPod is a much superior selection inside that situation.

  15. Sorry for the massive assessment, but I’m definitely loving the clean Zune, and hope this, as well as the good quality assessments some other people today contain penned, will guidance yourself make your mind up if it is the straight preference for yourself.

  16. Thank you for publishing this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Twitter. Thanks again for a great article!

  17. The Zune concentrates upon becoming a Portable Media Player. Not a net browser. Not a recreation machine. Probably inside the long term it will do even far better within just all those areas, but for by now it is a superior route toward prepare and pay attention in direction of your songs and motion pictures, and is with out peer within that respect. The iPod’s positive aspects are its web visiting and programs. If these strong more persuasive, probably it is your simplest preference.

  18. If you happen to be even now on the fence: grab your beloved earphones, mind down to a Ideal Buy and question in direction of plug them into a Zune then an iPod and view which a single sounds improved to you, and which interface can make yourself smile a lot more. Then you will notice which is right for by yourself.

  19. Involving me and my husband we’ve owned much more MP3 avid gamers in excess of the several years than I can rely, which includes Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and so forth. But, the past couple yrs I’ve settled down towards just one line of avid gamers. Why? Considering that I was joyful towards investigate how well-designed and exciting to use the underappreciated (and commonly mocked) Zunes are.

  20. Fingers down, Apple’s application shop wins by a mile. It really is a substantial conclusion of all styles of applications vs a fairly sad variety of a handful for Zune. Microsoft includes Designs, specially in the realm of online games, however I’m not sure I would need to have towards wager on the potential if this component is essential in direction of on your own. The iPod is a much much better preference inside of that case.

  21. I am going to products this examine in the direction of Two designs of persons: latest Zune house owners who are thinking about an enhance, and folks seeking to choose amongst a Zune and an iPod. (There are other players worthy of looking at out there, together with the Sony Walkman X, nonetheless I anticipate this features by yourself more than enough information and facts in direction of deliver an informed selection of the Zune vs players other than the iPod line as properly.)

  22. The Zune concentrates upon currently being a Moveable Media Player. Not a world-wide-web browser. Not a sport machine. Probably inside of the future it will do even much better within individuals areas, still for presently it’s a Wonderful direction towards organize and listen towards your tunes and films, and is devoid of peer inside of that respect. The iPod’s advantages are its world wide web checking out and applications. If people strong extra compelling, maybe it is your suitable choice.

  23. I’ll immediately snatch your rss feed as I can’t in finding your email subscription hyperlink or e-newsletter service. Do you’ve any? Kindly allow me know in order that I could subscribe. Thanks.

  24. Amongst me and my spouse we have owned further more MP3 gamers above the several years than I can depend, which include Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and so forth. But, the final number of decades I have solved down in direction of 1 line of gamers. Why? Considering the fact that I was joyful to discover how well-designed and fun toward employ the underappreciated (and extensively mocked) Zunes are.

  25. I’ll right away seize your rss feed as I can’t find your email subscription link or e-newsletter service. Do you have any? Please allow me realize in order that I may subscribe. Thanks.

  26. Simply wish to say your article is as astonishing. The clarity in your post is simply cool and i could assume you are an expert on this subject. Well with your permission let me to grab your RSS feed to keep updated with forthcoming post. Thanks a million and please carry on the enjoyable work.

  27. Thank you for writing this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Twitter. Thanks again for a great article!

  28. Just want to say your article is as surprising. The clearness in your post is just great and i could assume you’re an expert on this subject. Fine with your permission let me to grab your RSS feed to keep up to date with forthcoming post. Thanks a million and please keep up the gratifying work.

  29. Hullo here, just turned aware about your web page through The Big G, and realized that it’s genuinely interesting. I’ll be grateful for if you decide to persist this idea.

  30. I merely intend to notify you that I am new to posting and certainly enjoyed your review. Probably I am most likely to save your blog post . You truly have lovely article material. Appreciate it for swapping with us your favorite domain write-up

  31. I have to point out my love for your kind-heartedness for men and women who need help with that topic. Your special dedication to passing the message around had become extraordinarily important and have all the time permitted most people much like me to achieve their objectives. This interesting useful information means so much a person like me and somewhat more to my fellow workers. Thanks a lot; from everyone of us.

  32. I intended to draft you this bit of remark to finally give many thanks again on the extraordinary guidelines you’ve contributed in this case. It is so pretty open-handed with you to present without restraint just what a number of people would have supplied as an electronic book in making some cash for themselves, principally considering the fact that you might have done it if you decided. The principles likewise served to be a good way to understand that other people have a similar passion just as mine to know more and more pertaining to this issue. I know there are lots of more fun occasions ahead for folks who read carefully your site.

Los comentarios han sido cerrados.