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
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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.
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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.)
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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.
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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.
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.
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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.
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