<\/p>\n
La C\u00e1mara Federal de Apelaciones de San Mart\u00edn sentenci\u00f3 que las clausuras preventivas van en contra de la Carta Magna. <\/span><\/p>\n Fuente: iProfesional – En lo que constituye un nuevo freno para las potestades de la Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP), esta vez la Justicia tom\u00f3 una decisi\u00f3n clave: declar\u00f3 que las clausuras preventivas son inconstitucionales.<\/p>\n En efecto, as\u00ed lo resolvi\u00f3 la C\u00e1mara Federal de Apelaciones de San Mart\u00edn en el marco de la causa \u00abBituron, Horacio Andr\u00e9s\u00bb.<\/p>\n Puntualmente, el fallo recae sobre dichas medidas, que pueden ser llevadas adelante sin la necesidad de contar con la orden de un juez que las avale.<\/p>\n Para los expertos consultados, se trata de \u00abun importante pronunciamiento\u00bb que se espera, dada su relevancia, que incluso sea apelado ante la Corte Suprema.<\/p>\n Adem\u00e1s, destacaron que la sentencia va en l\u00ednea con el fallo Intercorp SRL donde el m\u00e1ximo Tribunal declar\u00f3 la inconstitucionalidad del marco legal que permit\u00eda al organismo de recaudaci\u00f3n disponer medidas cautelares, tales como embargos, con el \u00fanico requisito de \u00abavisar\u00bb al juez interviniente. Vale recordar que esa sentencia fue determinante por cuanto llev\u00f3 a que la AFIP emitiera una resoluci\u00f3n por la que tuvo que modificar los pasos para embargar bienes y cuentas bancarias, lo cual podr\u00eda suceder tambi\u00e9n en este nuevo caso.<\/p>\n De acuerdo con la Ley de Procedimiento Tributario, un inspector de la AFIP puede clausurar preventivamente un establecimiento, sin orden judicial previa, cuando constate que se hubieran configurado uno o m\u00e1s de los siguientes hechos u omisiones:<\/p>\n \u2022Falta de entrega o emisi\u00f3n de facturas por una o m\u00e1s operaciones comerciales o de prestaci\u00f3n de servicios.<\/p>\n \u2022Ausencia de registraciones o anotaciones de las adquisiciones de bienes o servicios o de las ventas.<\/p>\n \u2022En caso de que se encarguen o transporten comercialmente mercader\u00edas sin el respaldo documental.<\/p>\n \u2022Cuando los contribuyentes o responsables no se encuentren inscriptos como tales ante la AFIP y estuviesen obligados a hacerlo.<\/p>\n Sumado a ello, el inspector de la AFIP deber\u00e1 comprobar que \u00abexista un grave perjuicio\u00bb o que el responsable \u00abregistre antecedentes por haber cometido la misma infracci\u00f3n en un per\u00edodo no superior a un a\u00f1o desde que se detect\u00f3 la anterior\u00bb.<\/p>\n","protected":false},"excerpt":{"rendered":" <\/p>\n La C\u00e1mara Federal de Apelaciones de San Mart\u00edn sentenci\u00f3 que las clausuras preventivas van en contra de la Carta Magna.<\/p>\n","protected":false},"author":2,"featured_media":73547,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-72008","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/72008","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/comments?post=72008"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/72008\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=72008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=72008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=72008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}