Source: http://tuespaciojuridico.com.ar/tudoctrina/2017/10/17/la-camara-apelaciones-lo-cayt-la-c-b-confirmo-mayoria-suspender-la-ejecucion-fiscal-lugar-la-medida-cautelar/
Timestamp: 2018-04-23 20:59:25+00:00

Document:
La Cámara de Apelaciones en lo CAyT de la C.A.B.A. confirmó por mayoría suspender la ejecución fiscal haciendo lugar a la medida cautelar | Tu Espacio Jurídico
Tu Espacio Jurídico / 17 octubre, 2017
Síntesis.- En el caso, corresponde revocar la resolución de grado, y en consecuencia, hacer lugar a la medida cautelar solicitada por la actora y ordenar al Gobierno de la Ciudad de Buenos Aires que se abstenga de perseguir por vía judicial la ejecución de la deuda que le atribuye a la actora en concepto de “Tasa de Estudio, Revisión e Inspección de Obras en la Vía Pública y/o Espacios de Dominio Público”.
En efecto, las cuestiones planteadas han sido adecuadamente consideradas en el dictamen del Sr. Fiscal ante la Cámara, a cuyos fundamentos, que en lo sustancial son compartidos, corresponde remitirse por razones de brevedad.
Ello así, la actora se encuentra obligada al pago en “concepto de único impuesto y contribución, tanto de índole fiscal como en lo referente al uso del dominio público municipal” del seis por ciento (6 %) de las entradas brutas recaudadas por venta de energía eléctrica dentro de la Ciudad de Buenos Aires y también debe abonar las tasas retributivas por servicios o mejoras de orden local, por ejemplo, las tasas o contribuciones de mejoras correspondientes a sus propiedades o las tasas por servicio de alumbrado, barrido, limpieza, conservación de la vía pública y otros similares correspondientes a esas mismas propiedades, entre otras.
Sin embargo, la actora está exenta del pago del gravamen por “uso y/o ocupación de espacio público” porque aunque pudieran ser tasas retributivas de algún servicio, éstas quedan exentas por referirse al uso del dominio público, comprendido en la tasa general del seis por ciento (6%) prevista en el artículo 19 del Decreto N° 714/PEN/1992.
En efecto, de acuerdo con el citado artículo 19 del decreto la participación —del 6% de las entradas brutas por la venta de energía eléctrica efectuada dentro de la jurisdicción, que las empresas distribuidoras se comprometieron a abonar mensualmente a la entonces Municipalidad de la Ciudad de Buenos Aires— “tendrá el concepto de único impuesto y contribución, tanto de índole fiscal como en lo referente al dominio público municipal”. Tal participación es sustitutiva de cualquier otro gravamen local (cf. TSJCABA, voto del juez José O. Casás “in re”: “GCBA s/ queja por recurso de inconstitucionalidad denegado en `Edenor S.A. c/ GCBA s/ impugnación actos administrativos´”, expte. n° 9805/13, sentencia del 7/05/2015).
Así, opino que la empresa actora se encuentra exenta del pago de la Tasa de Estudio, Revisión e Inspección de Obras en la Vía Pública y/o Espacios de Dominio Público (TERI) cuyo pago reclama la Ciudad mediante la resolución impugnada (cf. artículos 19 y 21 del Decreto nacional N° 714/1992). (Del voto de Dr. Esteban Centanaro, Dra. Gabriela Seijas)
Voto en en disidencia de Dr. Hugo R. Zuleta: En el caso, corresponde confirmar la resolución de grado, en cuanto rechazó la medida cautelar solicitada por la actora, con el objeto de que se ordene al Gobierno de la Ciudad de Buenos Aires abstenerse de aplicar la tasa prevista en el artículo 44 de la Ley N° 5238 y de iniciar los procedimientos determinativos o de ejecución.
Así las cosas, los fundamentos esgrimidos por la actora no logran controvertir la falta de peligro en la demora advertida por el Magistrado de grado.
En efecto, la recurrente se limita a señalar que el requisito se encuentra configurado a partir del “quantum” de la pretensión fiscal y del hecho de que “cualquier alteración de la ecuación económica de la concesión, afectará en forma grave e inminente no sólo [sus] intereses (…) sino de la Nación y de la comunidad toda como beneficiaria del régimen instituido por el Contrato de Concesión”.
Sin embargo, más allá de las razones apuntadas, la recurrente no ha acreditado la magnitud del daño que le ocasionaría el rechazo de la medida solicitada.
Por último, cabe recordar que la Corte Suprema de Justicia de la Nación tiene dicho que el régimen de medidas cautelares en materia de reclamos y cobros fiscales deber ser analizada con particular estrictez (“Firestone SA” en Fallos 313:1420). Ello, atento a que no solo está en juego el principio de presunción de validez de los actos de los poderes públicos, sino también el interés público. En efecto, señaló que la percepción de las rentas públicas en el tiempo y modo dispuestos por las respectivas normas constituye una condición indispensable para el funcionamiento regular del Estado (“Trebas SA” en Fallos 312:1010, y más cercana en el tiempo en Compañía de Circuitos Cerrados SA c/Administración Federal de Ingresos Públicos – Dirección Impositiva, del 25/10/2005). (Del voto en disidencia del Dr. Hugo R. Zuleta)
Empresa Distribuidora y Comercializadora Sur SA c/ GCBA, Cámara de Apelaciones Contencioso, Administrativo y Tributario, 30/06/17
17 octubre, 2017 de Jurisprudencia, Otros fueros. Etiquetas: Cámara de Apelaciones en lo Contencioso Administrativo y Tributario, ejecución fiscal, exenciones impositivas, interpretación de la ley, interpretación de la norma tributaria, jurisprudencia de la C.A.B.A., medidas cautelares, tasas
← Ordenan restituir los depósitos judiciales al Banco Ciudad de Buenos Aires
Se establecieron los días feriados y días no laborables para toda la República Argentina →
37 comentarios de “La Cámara de Apelaciones en lo CAyT de la C.A.B.A. confirmó por mayoría suspender la ejecución fiscal haciendo lugar a la medida cautelar”
26 febrero, 2018 at 5:20 pm
I just want to mention I am just newbie to weblog and really liked this page. More than likely I’m likely to bookmark your website . You definitely have amazing writings. Many thanks for sharing your website page.
28 febrero, 2018 at 2:11 pm
college rankings university of michigan dice:
3 marzo, 2018 at 2:30 pm
The contemporary Zune browser is amazingly positive, nevertheless not as Wonderful as the iPod’s. It will work properly, yet is just not as instant as Safari, and includes a clunkier interface. If oneself occasionally method upon using the world wide web browser that is not an issue, however if you are creating in the direction of browse the website alot from your PMP then the iPod’s greater show and much better browser may possibly be significant.
4 marzo, 2018 at 1:35 am
May I simply just say what a relief to uncover someone that really knows what they’re talking about on the net. You certainly know how to bring a problem to light and make it important. A lot more people must check this out and understand this side of the story. I was surprised you are not more popular given that you surely possess the gift.
4 marzo, 2018 at 5:58 pm
excellence punta cana reviews dice:
I’ll machines this review toward 2 styles of humans: present Zune house owners who are taking into consideration an enhance, and us citizens striving toward make a decision in between a Zune and an iPod. (There are other players value taking into consideration out there, like the Sony Walkman X, nonetheless I expect this provides on your own plenty of info to make an conscious conclusion of the Zune vs players other than the iPod line as well.)
6 marzo, 2018 at 1:24 am
6 marzo, 2018 at 12:13 pm
Palms down, Apple’s application retail outlet wins by means of a mile. It can be a huge quantity of all varieties of purposes vs a as a substitute unsatisfied number of a handful for Zune. Microsoft includes packages, primarily inside of the realm of video games, nevertheless I’m not certainly I’d require in the direction of guess on the future if this characteristic is vital toward on your own. The iPod is a much improved preference inside that scenario.
The Zune concentrates upon currently being a Portable Media Player. Not a world-wide-web browser. Not a video game machine. Perhaps within just the upcoming it will do even superior within just individuals areas, however for now it really is a fantastic way in the direction of set up and hear toward your audio and movies, and is devoid of peer in that regard. The iPod’s positive aspects are its internet visiting and apps. If people reliable extra powerful, quite possibly it is your perfect final decision.
10 marzo, 2018 at 10:49 am
Arms down, Apple’s application keep wins by means of a mile. It is a huge selection of all styles of purposes vs a fairly unsatisfied amount of a handful for Zune. Microsoft has programs, specifically in just the realm of video games, nonetheless I am not certainly I’d need to have in the direction of guess upon the long term if this component is significant in direction of yourself. The iPod is a much greater decision inside that scenario.
cycling sports group linkedin dice:
Arms down, Apple’s app retail store wins via a mile. It’s a large choice of all styles of applications vs a really unhappy option of a handful for Zune. Microsoft is made up of applications, particularly within just the realm of games, nonetheless I am not guaranteed I might will need in the direction of wager upon the long term if this characteristic is crucial towards oneself. The iPod is a a lot far better final decision inside that situation.
If you might be nonetheless on the fence: get your favourite earphones, brain down in direction of a Excellent Obtain and question toward plug them into a Zune then an iPod and see which a person appears better towards oneself, and which interface would make your self smile far more. Then you will know which is immediately for by yourself.
12 marzo, 2018 at 1:30 pm
fantasy sports network bell dice:
Sorry for the significant research, but I’m Quite loving the contemporary Zune, and hope this, as very well as the Good assessments some other men and women comprise penned, will aid oneself come to a decision if it truly is the directly conclusion for on your own.
Arms down, Apple’s application shop wins through a mile. It’s a substantial variety of all styles of programs vs a alternatively sad amount of a handful for Zune. Microsoft includes Ideas, especially in the realm of game titles, yet I am not certainly I’d require in direction of bet upon the upcoming if this part is vital in the direction of you. The iPod is a considerably improved determination within just that case.
bath rugby sports centre gate dice:
This is turning into a bit added subjective, yet I a great deal desire the Zune Market. The interface is vibrant, incorporates a lot more aptitude, and some awesome attributes which include ‘Mixview’ that enable your self abruptly look at comparable albums, music, or other customers very similar in direction of what you might be listening to. Clicking upon a single of individuals will heart on that products, and another mounted of “neighbors” will arrive into perspective, allowing oneself in the direction of navigate over exploring by means of equivalent artists, audio, or consumers. Chatting of buyers, the Zune “Social” is as well Terrific pleasurable, allowing for your self track down many others with shared choices and starting to be close friends with them. Your self then can hear to a playlist crafted dependent on an amalgamation of what all your buddies are listening in the direction of, which is also thrilling. These worried with privateness will be relieved toward notice your self can prevent the public versus watching your individual listening behavior if yourself thus decide on.
sports boxing news pacquiao dice:
15 marzo, 2018 at 9:01 am
The Zune concentrates upon becoming a Transportable Media Player. Not a web browser. Not a match machine. Perhaps inside of the potential it’s going to do even improved within these areas, yet for now it is a exceptional course to prepare and pay attention to your new music and movies, and is devoid of peer within that regard. The iPod’s pros are its website checking out and apps. If all those solid even more compelling, possibly it is your most straightforward selection.
16 marzo, 2018 at 4:02 am
This is taking a bit even more subjective, nevertheless I a lot favor the Zune Current market. The interface is colorful, contains excess aptitude, and some cool characteristics including ‘Mixview’ that allow on your own quickly see identical albums, audio, or other consumers comparable in direction of what you’re listening in the direction of. Clicking upon a single of those people will centre on that product, and one more mounted of “neighbors” will occur into opinion, permitting oneself towards navigate near studying by similar artists, new music, or buyers. Chatting of customers, the Zune “Social” is too superior exciting, allowing for oneself find other individuals with shared tastes and getting to be mates with them. By yourself then can hear in direction of a playlist constructed dependent upon an amalgamation of what all your pals are listening to, which is much too exciting. These concerned with privateness will be relieved towards recognize by yourself can stay clear of the community in opposition to observing your specific listening practices if your self consequently consider.
Apple now contains Rhapsody as an app, which is a best commence, yet it is now hampered by means of the incapacity toward shop domestically on your iPod, and incorporates a dismal 64kbps little bit value. If this modifications, then it will considerably negate this ease for the Zune, however the 10 songs for each month will still be a big additionally inside Zune Pass’ want.
17 marzo, 2018 at 8:32 am
17 marzo, 2018 at 11:42 pm
I have to show thanks to the writer just for bailing me out of this type of incident. After browsing through the search engines and seeing methods which are not pleasant, I believed my entire life was well over. Existing without the solutions to the difficulties you’ve solved through the article content is a crucial case, as well as ones that might have in a wrong way damaged my entire career if I hadn’t discovered your web blog. Your personal skills and kindness in taking care of every aspect was useful. I’m not sure what I would have done if I hadn’t come across such a step like this. I can also at this moment look forward to my future. Thanks a lot very much for your expert and sensible guide. I won’t be reluctant to refer the sites to any person who wants and needs guide about this area.
archery tag vancouver dice:
18 marzo, 2018 at 4:36 am
If you might be continue to upon the fence: get your most loved earphones, mind down in the direction of a Least complicated Purchase and talk to towards plug them into a Zune then an iPod and see which 1 sounds superior in direction of on your own, and which interface produces your self smile excess. Then you may realize which is immediately for oneself.
18 marzo, 2018 at 8:09 am
18 marzo, 2018 at 5:57 pm
This is turning into a little bit excess subjective, but I much want the Zune Market. The interface is colourful, contains even more aptitude, and some great functions such as ‘Mixview’ that make it possible for by yourself instantly look at identical albums, new music, or other buyers similar towards what you are listening in direction of. Clicking on one particular of individuals will centre upon that solution, and another established of “neighbors” will come into viewpoint, permitting on your own in direction of navigate in close proximity to studying by very similar artists, audio, or people. Talking of buyers, the Zune “Social” is way too Terrific fun, allowing for your self locate others with shared choices and starting to be buddies with them. Yourself then can pay attention to a playlist built primarily based upon an amalgamation of what all your buddies are listening in direction of, which is too fascinating. People concerned with privacy will be relieved toward know your self can protect against the public from observing your person listening behavior if on your own so consider.
18 marzo, 2018 at 7:50 pm
magnificent issues altogether, you simply won a new reader. What might you suggest in regards to your publish that you just made some days in the past? Any sure?
Someone essentially help to make significantly posts I’d state. That is the first time I frequented your website page and up to now? I surprised with the analysis you made to create this actual put up extraordinary. Wonderful process!
Albert Garvie dice:
Hi folks there, just turned familiar with your webpage through Bing, and discovered that it is seriously beneficial. I’ll like if you decide to retain these.
Thanks so much for providing individuals with an extraordinarily nice opportunity to read from this site. It can be very nice and jam-packed with a great time for me personally and my office peers to visit the blog particularly 3 times in one week to study the new guidance you have got. Of course, I’m also usually satisfied concerning the outstanding guidelines you serve. Selected 3 tips in this posting are particularly the most beneficial we’ve had.
Jayson Liskai dice:
I merely have to notify you that I am new to wordpress blogging and extremely liked your review. Very possible I am going to store your blog post . You undoubtedly have great article material. Be Thankful For it for giving out with us your very own domain page
Wonderful goods from you, man. I have understand your stuff previous to and you’re just extremely fantastic. I actually like what you have acquired here, certainly like what you are stating and the way in which you say it. You make it enjoyable and you still care for to keep it smart. I can’t wait to read far more from you. This is actually a tremendous web site.

References: resolución 
 artículo 19
 artículo 19
 resolución 
 resolución 
 artículo 44