Jurisprudencia de la C.A.B.A.: Se rechazó la excepción de inhabilidad de instancia y se tuvo por agotada la via administrativa en una demanda por Ingresos Brutos

SÍNTESIS.- En el caso, corresponde confirmar el pronunciamiento de grado, en cuanto rechazó la excepción de inhabilidad opuesta por el Gobierno de la Ciudad de Buenos Aires, y tuvo por habilitada la instancia judicial.
La actora promovió demanda solicitando que se deje sin efecto con relación a su parte los distintos regímenes de retención y percepción que establece el Decreto N° 1.150/1990, y el Decreto N° 2.133/2002, incluso las realizadas por el Sistema de Recaudación y Acreditaciones Bancarias -SIRCREB-.
Por su parte, el Gobierno local recurrente sostuvo que correspondía el agotamiento de la vía administrativa en atención a la existencia de un procedimiento específico creado a tal fin por la Resolución N° 816/2014 de la Administración Gubernamental de Ingresos Públicos -AGIP-, que estableció una vía más idónea que la judicial para que el contribuyente recupere los saldos a su favor.
Ahora bien, el procedimiento creado no se presentaría como un procedimiento obligatorio. En efecto, la normativa lo presenta como optativo al especificar que los contribuyentes “podrán” solicitar la atenuación de las alícuotas correspondientes.
Asimismo, para proceder a la evaluación de las alícuotas de la citada resolución estableció un límite cuantitativo relacionado con el saldo a favor y un límite temporal en el cual se extenderá la atenuación solicitada.
En consecuencia, la aplicación de este sistema no podría operar como un requisito para acceder a la justicia.

Publicartel SA c/ GCBA, Cámara de Apelaciones Contencioso, Administrativo y Tributario, 11/08/17

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


45 comentarios de “Jurisprudencia de la C.A.B.A.: Se rechazó la excepción de inhabilidad de instancia y se tuvo por agotada la via administrativa en una demanda por Ingresos Brutos

  1. I just want to say I am new to blogging and definitely liked your web blog. Very likely I’m planning to bookmark your website . You surely come with excellent well written articles. Many thanks for sharing with us your website.

  2. I have been surfing online greater than three hours today, but I by no means found any fascinating article like yours. It is pretty worth sufficient for me. In my opinion, if all site owners and bloggers made excellent content material as you probably did, the net might be much more useful than ever before.

  3. Arms down, Apple’s app retail store wins as a result of a mile. It truly is a significant amount of all forms of purposes vs a fairly sad number of a handful for Zune. Microsoft includes Ideas, primarily within just the realm of online games, however I’m not certain I would will need towards bet upon the long run if this element is considerable toward your self. The iPod is a substantially better selection within that scenario.

  4. May I just say what a relief to find somebody who truly knows what they are discussing online. You actually know how to bring a problem to light and make it important. More and more people must read this and understand this side of the story. It’s surprising you aren’t more popular because you definitely possess the gift.

  5. Sorry for the enormous analyze, still I’m Quite loving the refreshing Zune, and anticipate this, as effectively as the suitable opinions some other All those include prepared, will help yourself determine if it is really the immediately final decision for your self.

  6. Do you mind if I quote a couple of your posts as long as I provide credit and sources back to your weblog? My blog site is in the exact same area of interest as yours and my visitors would genuinely benefit from a lot of the information you present here. Please let me know if this alright with you. Many thanks!

  7. If you’re however on the fence: seize your beloved earphones, brain down in direction of a Excellent Invest in and question to plug them into a Zune then an iPod and check out which one particular sounds greater towards your self, and which interface can make yourself smile further more. Then you will know which is directly for on your own.

  8. Concerning me and my husband we’ve owned more MP3 avid gamers higher than the decades than I can count, including Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etcetera. But, the last number of decades I’ve resolved down toward 1 line of players. Why? Because I was pleased towards uncover how well-designed and pleasurable in direction of hire the underappreciated (and commonly mocked) Zunes are.

  9. We are a group of volunteers and starting a new scheme in our community. Your site offered us with valuable information to work on. You have done an impressive job and our entire community will be thankful to you.

  10. Great goods from you, man. I have understand your stuff previous to and you are just extremely fantastic. I really like what you’ve acquired here, certainly like what you’re saying and the way in which you say it. You make it entertaining and you still care for to keep it sensible. I can’t wait to read far more from you. This is actually a terrific web site.

  11. I’m also writing to make you know of the useful discovery my cousin’s daughter found checking your web site. She mastered a wide variety of issues, not to mention what it is like to possess a wonderful helping heart to make many others effortlessly master some grueling topics. You truly surpassed visitors’ expectations. I appreciate you for offering these priceless, healthy, informative and cool thoughts on your topic to Janet.

  12. I will tools this overview in direction of Two designs of Those: latest Zune property owners who are contemplating an improve, and us residents seeking to decide between a Zune and an iPod. (There are other avid gamers really worth looking at out there, which include the Sony Walkman X, however I expect this delivers you enough details to generate an conscious final decision of the Zune vs gamers other than the iPod line as effectively.)

  13. Thanks 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!

  14. This is turning out to be a little bit further subjective, nonetheless I a great deal choose the Zune Marketplace. The interface is vibrant, consists of even further flair, and some great functions together with ‘Mixview’ that permit yourself abruptly view comparable albums, tunes, or other consumers similar in direction of what you’re listening in the direction of. Clicking on one of those people will middle on that item, and an additional set of “neighbors” will come into look at, making it possible for oneself toward navigate around studying by comparable artists, new music, or customers. Speaking of people, the Zune “Social” is as well suitable pleasurable, enabling your self track down many others with shared preferences and starting to be mates with them. Oneself then can listen to a playlist intended based mostly on an amalgamation of what all your buddies are listening towards, which is additionally fascinating. These worried with privateness will be relieved in the direction of understand oneself can prevent the community from observing your individual listening behavior if you thus take.

  15. Thanks 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 Facebook. Thanks again for a great article!

  16. The new Zune browser is surprisingly very good, nonetheless not as Terrific as the iPod’s. It is effective very well, nonetheless isn’t really as immediate as Safari, and includes a clunkier interface. If on your own sometimes system upon applying the internet browser that’s not an issue, nonetheless if you happen to be planning in direction of read through the website alot versus your PMP then the iPod’s larger sized exhibit and much better browser may well be significant.

  17. The contemporary Zune browser is astonishingly Wonderful, however not as Excellent as the iPod’s. It will work nicely, nevertheless isn’t really as quick as Safari, and consists of a clunkier interface. If by yourself once in a while software on having the net browser that’s not an issue, nevertheless if you might be planning to study the world wide web alot towards your PMP then the iPod’s more substantial exhibit and greater browser could be essential.

  18. Apple by now incorporates Rhapsody as an application, which is a excellent start off, however it is at present hampered by way of the incapability in the direction of retail store regionally on your iPod, and incorporates a dismal 64kbps bit rate. If this modifications, then it will fairly negate this usefulness for the Zune, but the Ten music for every thirty day period will still be a huge furthermore inside of Zune Pass’ desire.

  19. 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 Facebook. Thanks again for a great article!

  20. The Zune concentrates on staying a Portable Media Player. Not a internet browser. Not a video game machine. Maybe inside of the long term it will do even much better inside of those people areas, still for at this time it truly is a superior way toward prepare and hear in direction of your music and films, and is devoid of peer in that respect. The iPod’s benefits are its website checking out and purposes. If individuals reliable added compelling, maybe it is your excellent conclusion.

  21. Sorry for the huge critique, but I am particularly loving the new Zune, and expect this, as perfectly as the Wonderful evaluations some other Those people incorporate prepared, will support yourself make a decision if it is the directly conclusion for by yourself.

  22. Sorry for the huge assessment, however I am definitely loving the refreshing Zune, and expect this, as nicely as the high quality opinions some other Those include created, will assistance you make your mind up if it’s the right conclusion for your self.

  23. The fresh Zune browser is incredibly Great, but not as favourable as the iPod’s. It functions perfectly, yet just isn’t as fast as Safari, and includes a clunkier interface. If oneself often system on using the world-wide-web browser which is not an issue, but if you’re building to read the website alot in opposition to your PMP then the iPod’s greater display and improved browser may possibly be considerable.

  24. If you’re continue to upon the fence: seize your most loved earphones, head down towards a Least difficult Buy and request in direction of plug them into a Zune then an iPod and view which a person seems far better towards you, and which interface makes by yourself smile additional. Then you’ll understand which is right for your self.

  25. obviously like your web-site but you need to take a look at the spelling on quite a few of your posts. Many of them are rife with spelling issues and I to find it very troublesome to inform the truth nevertheless I will surely come again again.

  26. Normally I do not read article on blogs, but I would like to say that this write-up very compelled me to check out and do it! Your writing taste has been surprised me. Thank you, quite nice post.

  27. I like the valuable information you provide in your articles. I’ll bookmark your blog and check again here frequently. I am quite certain I’ll learn a lot of new stuff right here! Good luck for the next!

  28. The fresh new Zune browser is surprisingly constructive, still not as optimistic as the iPod’s. It works perfectly, nonetheless just isn’t as instant as Safari, and has a clunkier interface. If your self from time to time software upon employing the website browser that’s not an issue, yet if you are building in the direction of read through the website alot in opposition to your PMP then the iPod’s bigger exhibit and improved browser may well be important.

  29. Its like you read my mind! You seem to know so much about this, like you wrote the book in it or something. I think that you could do with some pics to drive the message home a bit, but instead of that, this is excellent blog. A fantastic read. I will definitely be back.

  30. Palms down, Apple’s app retailer wins by way of a mile. It’s a enormous quantity of all sorts of purposes vs a pretty sad range of a handful for Zune. Microsoft consists of applications, specifically in the realm of video games, nonetheless I’m not absolutely sure I’d need in direction of guess on the long run if this characteristic is considerable to oneself. The iPod is a considerably much better decision within just that case.

  31. There are certainly great improvements on the structure of the site, I honestly enjoy it! My own is dealing with traffic citation and currently there are a lot of stuff to do, I’m yet still a newbie in web development. Take good care!

  32. Hi, Neat post. There’s a problem along with your web site in web explorer, could test this… IE still is the marketplace chief and a big component to other folks will leave out your wonderful writing due to this problem.

  33. Hi! This is my very first reply on this site so I simply wanted to give a quick hello and tell you I genuinely enjoy reading through your blog posts. Can you suggest other sites that go over NYC ticket? I’m as well pretty fascinated with this thing! Thank you so much!

  34. 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!

  35. Thanks for all of your hard work on this site. Debby delights in managing research and it’s easy to understand why. A lot of people hear all about the dynamic means you convey very helpful thoughts by means of the blog and in addition inspire response from other ones about this subject matter plus our favorite princess is without a doubt being taught a lot. Have fun with the remaining portion of the year. You are doing a fantastic job.

  36. Gday there, just became familiar with your blog site through Google, and have found that it’s really interesting. I will value should you carry on this approach.

  37. I really have to show you that I am new to putting up a blog and genuinely valued your post. Probably I am probably to bookmark your blog post . You undoubtedly have excellent article content. Value it for telling with us your favorite web post

  38. I am not sure where you are getting your info, but great topic. I needs to spend some time learning much more or understanding more. Thanks for fantastic info I was looking for this info for my mission.

  39. Needed to draft you a bit of remark just to give many thanks as before on your stunning solutions you’ve provided on this website. It was simply seriously generous of people like you to allow unhampered all many individuals could have advertised as an electronic book in making some money for their own end, notably given that you could possibly have tried it in the event you decided. The tricks additionally worked to be a great way to fully grasp many people have the identical passion much like my own to see much more in respect of this matter. I am certain there are thousands of more enjoyable occasions up front for many who looked over your blog.

Los comentarios han sido cerrados.