SÍNTESIS.- En el presente caso, la Sala II de la Cámara Nacional en lo Contencioso Administrativo Federal, resolvió hacer lugar al recurso de apelación interpuesto por el Fisco Nacional y revocar la sentencia de la instancia anterior en cuanto estableció que la tasa de interés a los fines de la devolución era la establecida en el plenario “Dálmine Siderca S.A.” (tasa de interés pasiva promedio del Banco Central de la República Argentina). Para así resolver sostuvo que la tasa aplicable en materia de repetición de impuestos es la fijada por el Ministerio de Economía, en virtud de lo establecido en el art. 179 de la ley 11.683 (t.o. vigente), con cita de jurisprudencia dictada en el mismo sentido.
“Forestier, Edgardo César c/Dirección General Impositiva s/recurso directo de organismo externo”, Sala II, CNCAF, 25/08/16.
Sumario realizado por la Dra. Carolina Petraglia
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If you’re nonetheless on the fence: grab your favorite earphones, thoughts down toward a Least difficult Purchase and question to plug them into a Zune then an iPod and check out which a single sounds much better in direction of oneself, and which interface generates on your own smile even further. Then you will understand which is specifically for yourself.
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