Jurisprudencia de la CNCAF: Impuesto a las ganancias. Ajuste por inflación. Prueba pericial contable. Aplicación del precedente de C.S.J.N. “Candy S.A.”

SÍNTESIS.- En el caso es de aplicación la doctrina sentada por la Corte Suprema de Justicia de la Nación in re: “Candy S.A.” (332:1571) en cuanto sostuvo que para la procedencia del mecanismo de ajuste por inflación es necesario probar una afectación al derecho de propiedad, configurada por un supuesto de confiscatoriedad, derivado de una desproporción entre el resultado impositivo obtenido sin aplicar el mecanismo de ajuste, y el resultado obtenido aplicando el instituto.

“Ritex S.A. c/Dirección General Impositiva s/recurso directo de organismo externo”, Sala I, CNCAF, 27/09/16.

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Sumario realizado por la Dra. Carolina Petraglia

40 comentarios de “Jurisprudencia de la CNCAF: Impuesto a las ganancias. Ajuste por inflación. Prueba pericial contable. Aplicación del precedente de C.S.J.N. “Candy S.A.”

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