{"id":472,"date":"2023-10-26T11:07:55","date_gmt":"2023-10-26T14:07:55","guid":{"rendered":"https:\/\/serajusticiarevista.com\/?p=472"},"modified":"2023-10-26T20:20:07","modified_gmt":"2023-10-26T23:20:07","slug":"la-corte-suprema-ordeno-a-empresa-hotelera-a-fijar-domicilio-fiscal-en-misiones","status":"publish","type":"post","link":"https:\/\/serajusticiarevista.com\/index.php\/la-corte-suprema-ordeno-a-empresa-hotelera-a-fijar-domicilio-fiscal-en-misiones\/","title":{"rendered":"La Corte Suprema orden\u00f3 a empresa hotelera a fijar domicilio fiscal en Misiones"},"content":{"rendered":"
\n
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La Corte Suprema de Justicia de la Naci\u00f3n fall\u00f3 a favor de la Administraci\u00f3n Federal de Ingresos P\u00fablicos (Afip), al dictaminar que la empresa hotelera HCI SA<\/a> deber\u00e1 fijar domicilio fiscal en Misiones, provincia en la cual lleva adelante su actividad, y no en la Ciudad de Buenos Aires, donde ten\u00eda asentada su direcci\u00f3n fiscal.<\/p>\n

Tras conocerse la resoluci\u00f3n judicial, el ministro de Hacienda de la provincia, Adolfo Safr\u00e1n, se refiri\u00f3 al tema e indic\u00f3 que “la Afip detect\u00f3 esta irregularidad y le orden\u00f3 rectificar y fijar domicilio en Misiones, pero la empresa decidi\u00f3 interponer un recurso extraordinario ante la Corte Suprema, que finalmente fall\u00f3 en su contra”.<\/p>\n

“Este caso es importante porque establece jurisprudencia<\/a> para el resto de las compa\u00f1\u00edas que llevan adelante sus actividades en la provincia, pero tienen su domicilio fiscal en la Ciudad de Buenos Aires”, precis\u00f3 el funcionario.<\/p>\n

“Esta situaci\u00f3n genera una distorsi\u00f3n, ya que estas empresas, a pesar de generar toda su rentabilidad en suelo misionero, fijan domicilio ante Afip en Caba, creando una falsa de imagen en donde Misiones produce menos de lo que realmente produce y, a la inversa, la Ciudad de Buenos Aires parece producir m\u00e1s de lo que en realidad genera”, explic\u00f3 Safr\u00e1n.<\/p>\n

Asimismo, postul\u00f3 que “algunos economistas y dirigentes de la oposici\u00f3n se\u00f1alan err\u00f3neamente y con mucha frecuencia que Caba recibe menos de lo que produce en concepto de coparticipaci\u00f3n. Esto es falso porque la informaci\u00f3n de la cual parten est\u00e1 distorsionada: muchas empresas que en realidad producen en Misiones y en el interior del pa\u00eds tienen su domicilio fiscal en Caba, por lo cual Afip contabiliza la actividad en esa jurisdicci\u00f3n”.<\/p>\n

“El caso m\u00e1s emblem\u00e1tico de esta situaci\u00f3n es el de Yacyret\u00e1, que tambi\u00e9n tiene su domicilio en Caba aunque no produce ni un solo megavatio en esa jurisdicci\u00f3n”, analiz\u00f3.<\/p>\n

En tanto, el ministro aclar\u00f3 que su opini\u00f3n sobre el reciente fallo de la Corte Suprema “no busca de ninguna manera reivindicar una cuesti\u00f3n recaudatoria para Misiones, sino exponer un aspecto de la realidad econ\u00f3mica del pa\u00eds y remarcar la falsedad de ese mito centralista que, basado en datos err\u00f3neos, quiere mostrar a una Caba m\u00e1s productiva de lo que realmente es y a una Misiones con un PBI menor de verdaderamente existente”.<\/p>\n

0000053895-original<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

La Corte Suprema de Justicia de la Naci\u00f3n fall\u00f3 a favor de la Administraci\u00f3n Federal de Ingresos P\u00fablicos (Afip), al dictaminar que la empresa hotelera HCI SA deber\u00e1 fijar domicilio… <\/p>\n","protected":false},"author":1,"featured_media":475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-472","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-resoluciones"],"yoast_head":"\nLa Corte Suprema orden\u00f3 a empresa hotelera a fijar domicilio fiscal en Misiones<\/title>\n<meta name=\"description\" content=\"La Corte Suprema de Justicia de la Naci\u00f3n orden\u00f3 a la empresa hotelera HCI SA a fijar domicilio fiscal en Misiones.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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