{"id":4413,"date":"2023-11-12T09:22:14","date_gmt":"2023-11-12T12:22:14","guid":{"rendered":"https:\/\/digitalsantotome.com.ar\/?p=4413"},"modified":"2023-11-12T09:23:42","modified_gmt":"2023-11-12T12:23:42","slug":"la-justicia-pone-limites-a-las-aduanas-interiores","status":"publish","type":"post","link":"https:\/\/digitalsantotome.com.ar\/?p=4413","title":{"rendered":"La Justicia pone l\u00edmites a las aduanas interiores"},"content":{"rendered":"<h2 class=\"news-headline__article-summary\">CAPITAL FEDERAL. Una obligaci\u00f3n tributaria que se propaga a nivel tanto municipal como provincial y que se encuentra claramente en contra de los preceptos constitucionales por constituir verdaderas barreras para el ingreso a sus territorios de mercader\u00edas provenientes de extra\u00f1a jurisdicci\u00f3n.<\/h2>\n<article class=\"article-body article-body--first-paragraph content-protected-false\" data-td-script-src=\"https:\/\/www.ambito.com\/td\/modulos\/encuestas\/js\/function-embeds-min-version-1699502833.js\">La excesiva presi\u00f3n tributaria, en el orden local, tanto provincial como municipal, nos depara sorpresas, en cuanto a novedades tributarias, que limitan con la ilegitimidad y arbitrariedad de las mismas.<\/article>\n<article class=\"article-body article-body--second-paragraph content-protected-false\">No se trata de cuestiones que se circunscriben a una jurisdicci\u00f3n en particular, como se observar\u00e1 m\u00e1s adelante, pero siempre generando el impedimento de la libre circulaci\u00f3n de mercader\u00edas que pretenden ingresar a la jurisdicci\u00f3n de que se trate.<\/p>\n<article class=\"article-body article-body--third-paragraph content-protected-false\">\n<h2>1| PAGO A CUENTA MUNICIPAL<\/h2>\n<p>Un caso reciente es el de la Municipalidad de San Ram\u00f3n de la Nueva Or\u00e1n (Salta), que establece un sistema de pago anticipado a cuenta de la contribuci\u00f3n que incide sobre la actividad comercial, industrial y de servicio sobre la comercializaci\u00f3n de productos a la jurisdicci\u00f3n del citado municipio.<\/p>\n<\/article>\n<article class=\"article-body article-body--fourth-paragraph content-protected-false\">A tales efectos, los inspectores que se establezcan al respecto, actuar\u00e1n como agentes de recaudaci\u00f3n, realizando la cobranza mediante pagos manuales que se realizar\u00e1n en un puesto de control en los accesos a la ciudad.<\/article>\n<article class=\"article-body article-body--remaining-paragraph content-protected-false\">Ante ello, una reciente decisi\u00f3n jurisprudencial(1), declar\u00f3 la competencia originaria del tribunal e hizo lugar a la medida cautelar solicitada, orden\u00e1ndose al municipio a abstenerse de obstaculizar el ingreso de mercader\u00edas fabricadas y\/o comercializadas por la actora provenientes de extra\u00f1a jurisdicci\u00f3n por el s\u00f3lo hecho de no haber efectuado el pago a cuenta.As\u00ed, el M\u00e1ximo Tribunal de Justicia de Salta se\u00f1ala que el procedimiento de control implementado por el municipio resultar\u00eda \u201cprima facie\u201d contrario a las disposiciones constitucionales de car\u00e1cter federal y provincial, en la medida que se condiciona el ingreso de las mercader\u00edas provenientes de extra\u00f1a jurisdicci\u00f3n al pago a cuenta de la contribuci\u00f3n sobre la comercializaci\u00f3n de productos en la jurisdicci\u00f3n del citado municipio.De tal forma, las normas cuestionadas aparecen como violatorias de los derechos constitucionales espec\u00edficos, en particular, a los derechos de entrar, permanecer, tramitar y salir de la provincia, llevando sus bienes, libertad de trabajo y ejercicio de cualquier actividad econ\u00f3mica o profesional (CN, art. 27 y 28).<\/p>\n<p>Tal situaci\u00f3n tuvo por configurada la verosimilitud del derecho para el dictado de la medida cautelar, pues de mantenerse la vigencia de las normas impugnadas, podr\u00edan producirse consecuencias m\u00e1s gravosas que las que devendr\u00edan del otorgamiento de la protecci\u00f3n cautelar.<\/p>\n<p>Ello, pues la aplicaci\u00f3n de los preceptos cuya inconstitucionalidad se peticiona, efectivizar\u00eda la amenaza de la lesi\u00f3n constitucional que se juzga veros\u00edmil.<\/p>\n<h2>2| PAGO A CUENTA PROVINCIAL<\/h2>\n<p>Es de destacar que este tema se viene dando en otras jurisdicciones, como por ejemplo, en la provincia de Misiones.<\/p>\n<p>En efecto, a trav\u00e9s del Decreto 2913\/07 y de la Resoluci\u00f3n General N\u00ba 56\/07 de la DGR, se estableci\u00f3 un pago a cuenta del impuesto sobre los Ingresos Brutos, conforme al cual no se permite el ingreso de mercader\u00edas provenientes de extra\u00f1a jurisdicci\u00f3n, si previamente no se acredita el pago del mencionado anticipo.<\/p>\n<p>En tal sentido, la Corte de Justicia de la Naci\u00f3n(2) resolvi\u00f3 acoger la medida precautoria solicitada, ordenando a la provincia de Misiones abstenerse de obstaculizar el ingreso de mercader\u00edas fabricadas y comercializadas, provenientes de extra\u00f1a jurisdicci\u00f3n por el solo hecho de no haber efectuado el pago a cuenta del IIB.<\/p>\n<p>Asimismo, dispuso que Misiones deber\u00e1 abstenerse de adoptar cualquier medida que, en forma directa o indirecta, impida el ingreso y\/o el egreso de la mercader\u00eda con fundamento en las normas provinciales impugnadas, hasta tanto se dicte sentencia definitiva.<\/p>\n<p><strong>Fuente: Diario Ambito.com<\/strong><\/p>\n<\/article>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>CAPITAL FEDERAL. Una obligaci\u00f3n tributaria que se propaga a nivel tanto municipal como provincial y que se encuentra claramente en contra de los preceptos constitucionales por constituir verdaderas barreras para el ingreso a sus territorios de mercader\u00edas provenientes de extra\u00f1a jurisdicci\u00f3n. La excesiva presi\u00f3n tributaria, en el orden local, tanto provincial como municipal, nos depara&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4414,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[2],"tags":[],"class_list":["post-4413","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-provinciales"],"a3_pvc":{"activated":false,"total_views":0,"today_views":0},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La Justicia pone l\u00edmites a las aduanas interiores - Digital Santo Tom\u00e9<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/digitalsantotome.com.ar\/?p=4413\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Justicia pone l\u00edmites a las aduanas interiores - Digital Santo Tom\u00e9\" \/>\n<meta property=\"og:description\" content=\"CAPITAL FEDERAL. Una obligaci\u00f3n tributaria que se propaga a nivel tanto municipal como provincial y que se encuentra claramente en contra de los preceptos constitucionales por constituir verdaderas barreras para el ingreso a sus territorios de mercader\u00edas provenientes de extra\u00f1a jurisdicci\u00f3n. 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