Jurisprudencia de la CSJN: Impuesto a las ganancias. Ajuste por inflación. Quebrantos. Repetición. Aplicación de la doctrina sentada in re “Estancias Argentinas El Hornero S.A.”

SÍNTESIS.- En el caso, la Corte Suprema reiteró su doctrina referida a que lla aplicación del mecanismo de ajuste por inflación -en los términos establecidos en ‘Candy’-, lo es al sólo efecto de evitar ‘..una absorción por parte del Estado de una porción sustancial de la renta o el capital’ (que en el caso, se produjo en el período fiscal 2002 y por ello procede su repetición), pero no puede derivarse de ello el reconocimiento de un quebranto que pueda ser utilizado por el contribuyente en otro ejercicio fiscal (en el caso el quebranto que incide en el ejercicio 2003), ello así en razón de la doctrina sentada in re “Estancias Argentinas El Hornero S.A.”

“M. Royo SACIIF y F c/ EN – AFIP – resol. 3/08 -(REGN) s/ Dirección General Impositiva”, CSJN, 5/07/2016.”

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Sumario realizado por la Dra. Carolina Petraglia

49 comentarios de “Jurisprudencia de la CSJN: Impuesto a las ganancias. Ajuste por inflación. Quebrantos. Repetición. Aplicación de la doctrina sentada in re “Estancias Argentinas El Hornero S.A.”

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