{"id":72876,"date":"2015-03-20T11:55:53","date_gmt":"2015-03-20T14:55:53","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/afip-ejecuta-a-directores\/"},"modified":"2015-03-20T11:55:53","modified_gmt":"2015-03-20T14:55:53","slug":"afip-ejecuta-a-directores","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/afip-ejecuta-a-directores\/","title":{"rendered":"AFIP: EJECUTA A DIRECTORES"},"content":{"rendered":"

Los \u00a0directores, socios gerentes y otros representantes son solidarios con su empresa.<\/span><\/p>\n

eLeVe – A partir de acciones de control selectivas llevadas a cabo por la AFIP, se detectaron 749 directores y representantes de m\u00e1s de 600 sociedades, que en total adeudan $ 707,5 millones al fisco, por ser solidariamente responsables por las deudas tributarias de las compa\u00f1\u00edas que dirigen o representan.<\/span><\/p>\n

Los cr\u00e9ditos reclamados por el fisco incluyen tanto deuda impositiva como previsional.<\/span><\/p>\n

Cabe recordar que la Ley de Procedimiento Tributario (Ley 11.683) faculta a la AFIP para reclamar a los directores, gerentes y representantes de empresas, como sujetos solidariamente responsables por la deuda impositiva de las sociedades y personas jur\u00eddicas que representan.<\/span><\/p>\n

Como antecedente inmediato de este reclamo del Organismo, cabe traer a colaci\u00f3n el fallo de la Corte Suprema de Justicia de la Naci\u00f3n de abril de 2014 donde el M\u00e1ximo Tribunal resolvi\u00f3 que para intimar a los responsables solidarios por las obligaciones adeudadas por sus representados, no se requiere el car\u00e1cter de firme del acto de determinaci\u00f3n del tributo al deudor principal.<\/span><\/p>\n

El accionar fiscal dio como resultado -hasta la fecha- que de un total de m\u00e1s de $ 700 millones reclamados por la AFIP, 257 responsables solidarios ya tienen dictadas las resoluciones de determinaci\u00f3n de oficio por las obligaciones reclamadas o fueron conformadas por los mismos, por un monto de $ 230,2 millones.<\/span><\/p>\n

Cabe destacar, por \u00faltimo, que la AFIP trab\u00f3 medidas cautelares -embargos preventivos o inhibici\u00f3n general de bienes- respecto de 205 responsables solidarios, con el objeto de resguardar las acreencias fiscales.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Los \u00a0directores, socios gerentes y otros representantes son solidarios con su empresa.<\/span><\/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-72876","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\/72876","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=72876"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/72876\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=72876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=72876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=72876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}