La Cámara en lo CAyT de la C.A.B.A. confirmó el rechazo de las excepciones de inhabilidad de título y falta de legitimación pasiva en una ejecución fiscal

SÍNTESIS.- En el caso, corresponde confirmar la sentencia de grado, en cuanto rechazó la excepción de inhabilidad de título interpuesta por el actor, y mandó llevar adelante la ejecución fiscal.
En efecto, lo que se desprende de las constancias de estas actuaciones es que la demandada interpuso la excepción de inhabilidad de título con fundamento en la existencia de un vicio en el procedimiento administrativo.
En este aspecto, sostuvo que las notificaciones oportunamente cursadas por la Administración fueron defectuosas toda vez que no deberían haber sido practicadas en el domicilio de la inspección sino en el domicilio social de la firma demandada.
Cabe tener en cuenta que el artículo 27 de la Ley N° 265 establece que: “[e]l lugar del establecimiento en donde se practique la inspección será considerado domicilio legal, surtiendo todos los efectos con relación a cualquier notificación posterior que se efectúe, hasta tanto el empleador inspeccionado constituya uno nuevo en las actuaciones de que se traten”.
Por lo expuesto, y en atención a que la parte demandada no ha ni siquiera alegado haber constituido un domicilio distinto en sede administrativa, no cabe más que concluir que las notificaciones cursadas en el domicilio en que se llevó a cabo la constatación fueron realizadas de conformidad con la normativa aplicable.

En el caso, corresponde confirmar la sentencia de grado, en cuanto rechazó la excepción de falta de legitimación pasiva interpuesta por el actor, y mandó llevar adelante la ejecución fiscal.
En efecto, la excepción de falta de legitimación pasiva planteada por la recurrente, fundada en la circunstancia de que la demandada contrató a otra empresa para efectuar los trabajos que fueron objeto de la inspección, por lo que correspondería que fuera ésta quien responda por las presuntas deficiencias constatadas, no puede prosperar.
En este sentido, cabe recordar que la multa que se pretende ejecutar en autos encuentra sustento en diversas infracciones que la Autoridad Administrativa del Trabajo constató en el domicilio inspeccionado, por incumplimientos a la normativa laboral.
En particular, se verificaron transgresiones a las previsiones del Decreto N° 911/96 y a la Ley N° 24.557.
Corresponde tener en cuenta que la normativa aplicable prevé la responsabilidad solidaria del comitente y de los contratistas en el cumplimiento de las normas de seguridad e higiene en el trabajo (art. 4 del anexo del decreto 911/96).
A ello cabe agregar que la propia demandada admitió la posibilidad ser considerada solidariamente responsable por las deficiencias constatadas y que en el contrato oportunamente suscripto con la empresa contratista se reservó ciertas facultades de contralor de cuestiones relacionadas con los inmuebles, la obra y del personal contratado para su ejecución.
Por lo expuesto, el cumplimiento total de las obligaciones solidarias puede ser exigido por el acreedor a cualquiera de los deudores (art. 699 del Código Civil y art. 827 del Código Civil y Comercial de la Nación).

GCBA c/ DORREGO 2779 S.A., Cámara de Apelaciones Contencioso, Administrativo y Tributario, 16/02/17

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

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