La Comisión Arbitral declaró inaplicable la interpretación sobre "mera compra" que hizo Salta

RESOLUCION GENERAL (CA) N° 8/2010 - BO 05/04/2010

La Comisión Arbitral declaró no aplicable a los contribuyentes de Convenio Multilateral el Decreto N° 3595/2007 (Salta), que interpretaba la aplicación del instituto de "mera compra".

El decreto en cuestión, dictado por el gobierno de la Provincia de Salta, establece que el criterio para la determinación de la obligación fiscal por el concepto de mera compra consiste en la inclusión en la base imponible de la totalidad de las compras de granos efectuadas a productores primarios de la Provincia de Salta, con total prescindencia del destino ulterior de los productos adquiridos o de los bienes elaborados a partir de ellos.

Ahora, la Comisión Arbitral consideró que este decreto efectúa una interpretación de las normas de Convenio Multilateral, facultad que se encuentra reservada únicamente para los Organimos de Aplicación del Convenio Multilateral.

Recordemos que el instituto de la "mera compra" consagrado en el tercer párrafo del artículo 13 del Convenio Multilateral es uno de los más conflictivos y de difícil interpretación de dicha norma, generando no pocas inquietudes en el momento de su aplicación en la actividad económica.

Sería recomendable que la Comisión Arbitral dictara normas en cuanto su interpretación y reglamentación.


0 #792 xe máy honda wave 12-01-2018 21:37
Hi! This post couldn't be written any better!
Reading this post reminds me of my good old room mate!

He always kept talking about this. I will forward this write-up to him.
Fairly certain he will have a good read. Many thanks for sharing!
0 #791 oto đua 12-01-2018 01:10
Hi, Neat post. There's an issue along with your site in internet explorer, might test this?
IE nonetheless is the market chief and a big portion of
people will pass over your magnificent writing due to this problem.
0 #790 raider 150 10-01-2018 18:54
Simply wish to say your article is as surprising.
The clarity in your post is simply nice and i
can think you're knowledgeable on this subject. Well with your permission allow me to grasp your feed
to stay updated with drawing close post. Thank you one million and please keep up the
rewarding work.
0 #789 shose 24-12-2017 21:12
Whats up very cool website!! Man .. Excellent ..
Superb .. I will bookmark your blog and take the feeds additionally?
I'm satisfied to seek out a lot of helpful info right here in the publish,
we want work out more techniques in this regard, thanks for sharing.
. . . . .
0 #788 Jesenia 20-12-2017 22:19
Thanks for ones marvelous posting! I genuinely enjoyed reading it, you might be a great author.
I will be sure to bookmark your blog and definitely will come back sometime soon.
I want to encourage you to continue your great writing, have a nice
0 #787 03-12-2017 20:01
Having read this I believed it was extremely informative.
I appreciate you taking the time and energy to put
this information together. I once again find myself spending way too much time both
reading and commenting. But so what, it was still worth it!
0 #786 03-12-2017 14:22
Thanks a lot for sharing this with all of us you really understand what you are speaking approximately!

Bookmarked. Kindly additionally visit my web site =).
We can have a hyperlink exchange arrangement among us
0 #785 03-12-2017 12:52
I quite like reading an article that will make men and women think.

Also, thank you for permitting me to comment!
0 #784 03-12-2017 06:39
You are so awesome! I do not think I've read
anything like that before. So nice to discover another person with
unique thoughts on this issue. Seriously.. thank you
for starting this up. This site is something that is required on the
internet, someone with a bit of originality!
0 #783 03-12-2017 04:06
What's up to all, how is the whole thing, I think every one is getting more
from this website, and your views are nice designed for new
0 #782 02-12-2017 18:35
This design is steller! You obviously know how to keep
a reader amused. Between your wit and your videos, I was almost moved to start my own blog (well, almost...HaHa!) Fantastic job.
I really loved what you had to say, and more than that, how you presented it.
Too cool!
0 #781 02-12-2017 17:00
Very soon this web site will be famous amid all blog viewers,
due to it's fastidious articles
0 #780 02-12-2017 10:26
If you want to get a good deal from this post then you have to apply these strategies to your won blog.
0 #779 02-12-2017 04:37
It's going to be finish of mine day, but before ending
I am reading this great article to improve my know-how.
0 #778 www.Gipsonwvl.Com 10-11-2017 01:43
Skype has established its online-dependent customer beta towards the world, soon after establishing it generally inside the United states
and You.K. before this month. Skype for Web also now facilitates Linux and Chromebook for immediate messaging conversation (no
video and voice but, all those need a connect-in set up).

The expansion from the beta brings assistance for an extended list of languages
to help bolster that worldwide user friendliness
0 #777 tinder dating site 28-10-2017 19:34
This blog was... how do I say it? Relevant!! Finally I have found something that helped
me. Kudos!
0 #776 tinder dating 28-10-2017 10:02
Hello i am kavin, its my first time to commenting
anywhere, when i read this paragraph i thought i could also make
comment due to this sensible paragraph.
0 #775 tinder 27-10-2017 19:46
It's a shame you don't have a donate button! I'd most certainly donate to this superb blog!
I suppose for now i'll settle for bookmarking and adding your RSS feed to my Google
account. I look forward to fresh updates and will talk about this website with my Facebook
group. Chat soon!
0 #774 tinder dating site 26-10-2017 08:20
I'm not sure exactly why but this weblog is loading extremely slow for me.
Is anyone else having this problem or is it a issue on my end?
I'll check back later and see if the problem
still exists.
0 #773 tinder 25-10-2017 06:39
Howdy! This article could not be written any better!
Reading through this article reminds me of my previous roommate!
He constantly kept preaching about this. I'll forward this article to him.
Fairly certain he'll have a good read. Thanks for sharing!
0 #772 tinder dating 24-10-2017 16:25
If some one desires expert view regarding blogging and site-building afterward i propose
him/her to pay a quick visit this website, Keep up the good job.
0 #771 tinder 17-10-2017 08:40
You really make it seem so easy with your presentation but I find this matter
to be really something that I think I would never understand.
It seems too complex and very broad for me. I'm looking forward for your next
post, I will try to get the hang of it!
0 #770 tinder dating site 16-10-2017 06:08
hey there and thank you for your information – I have definitely picked up something
new from right here. I did however expertise several technical points using this site,
since I experienced to reload the web site a lot of times previous
to I could get it to load correctly. I had been wondering if your web host is OK?

Not that I am complaining, but sluggish loading instances times will often affect your
placement in google and could damage your high quality score if advertising and marketing with Adwords.
Well I am adding this RSS to my e-mail and could look out for
a lot more of your respective intriguing content. Make sure you update this again very soon.
0 #769 tinder dating 14-10-2017 10:30
Why viewers still make use of to read news papers when in this technological world
all is existing on net?
0 #768 tinder dating site 14-10-2017 01:10
Wow, amazing blog layout! How long have you been blogging for?
you make blogging look easy. The overall look of your website is wonderful, as well
as the content!
0 #767 tinder dating site 13-10-2017 18:47
Nice blog! Is your theme custom made or did you download it from somewhere?
A theme like yours with a few simple adjustements would really
make my blog jump out. Please let me know where you got your theme.

0 #766 tinder dating 12-10-2017 22:18
Useful info. Fortunate me I discovered your website unintentionally, and I am surprised why this
twist of fate did not took place in advance!

I bookmarked it.
0 #765 tender dating 10-10-2017 00:39
Your method of telling everything in this post is actually good, all
be capable of effortlessly know it, Thanks a lot.
0 #764 tender dating site 08-10-2017 20:34
Spot on with this write-up, I truly believe that this
web site needs a lot more attention. I'll probably
be back again to read through more, thanks for the advice!
0 #763 tinder 07-10-2017 15:27
Hey! Do you know if they make any plugins to assist with Search Engine Optimization? I'm trying to get my blog to rank
for some targeted keywords but I'm not seeing
very good success. If you know of any please share.
0 #762 tender 07-10-2017 14:54
Everyone loves what you guys are up too.
This type of clever work and coverage! Keep up the wonderful works guys I've incorporated you guys to my own blogroll.
0 #761 tender dating site 07-10-2017 14:27
I take pleasure in, result in I discovered just what
I was taking a look for. You've ended my 4 day long hunt!
God Bless you man. Have a nice day. Bye
0 #760 tender dating site 06-10-2017 14:37
With havin so much written content do you ever run into any issues of
plagorism or copyright violation? My blog has a lot of
exclusive content I've either authored myself or
outsourced but it looks like a lot of it is popping it up
all over the internet without my agreement.
Do you know any ways to help prevent content from being stolen? I'd definitely appreciate it.
0 #759 tender dating 06-10-2017 07:41
Hi there to all, it's really a pleasant for me
to pay a visit this web page, it includes helpful Information.
0 #758 instacart publix 29-09-2017 05:32
Thanks designed for sharing such a pleasant opinion,
paragraph is fastidious, thats why i have read it entirely
0 #757 web server 09-09-2017 16:32
I have read so many posts on the topic of the blogger
lovers but this post is really a nice paragraph, keep it up.
0 #756 25-08-2017 20:38
I'm impressed, I have to admit. Seldom do I encounter a blog
that's both educative and engaging, and let me tell you,
you've hit the nail on the head. The issue is something
that too few men and women are speaking intelligently about.

Now i'm very happy that I found this during my hunt for something relating
to this.
0 #755 25-08-2017 14:19
Hello there, You have done a great job.
I will definitely digg it and personally suggest to my friends.
I am confident they'll be benefited from this site.
0 #754 25-08-2017 06:12
Hi there to all, how is all, I think every one is getting more from this site, and your views are fastidious
for new visitors.
0 #753 24-08-2017 21:17
What's up colleagues, fastidious post and good urging commented here, I am in fact enjoying by these.
0 #752 24-08-2017 11:06
We stumbled over here by a different page and thought I might as well check things out.
I like what I see so now i am following you. Look forward to looking at your web page again.
0 #751 instacart promo code 24-08-2017 08:53
If some one desires expert view concerning blogging and site-building afterward i suggest him/her to visit this weblog, Keep up the good work.
0 #750 minecraft 12-08-2017 01:58
Excellent way of explaining, and fastidious piece of writing
to obtain information regarding my presentation topic, which
i am going to deliver in college.
0 #749 Minecraft Maps 22-05-2017 15:59
Hello there! I know this is somewhat off topic but I was wondering if you knew where I could find a captcha plugin for my comment
form? I'm using the same blog platform as yours and I'm having problems finding one?

Thanks a lot!
0 #748 webpage 21-05-2017 02:48
Tenho leia alguns apenas para a direita coisas
aqui. Certamente price bookmarking para revisitar.Ó meu Deus!
0 #747 Minecraft 20-05-2017 01:25
Hello! This is my first comment here so I just wanted to give a quick shout out and say I genuinely enjoy reading your posts.

Can you recommend any other blogs/websites/forums that go over the same subjects?
0 #746 Minecraft 19-05-2017 22:24
My family members always say that I am wasting my time here at
web, except I know I am getting familiarity everyday by reading thes
fastidious articles or reviews.
0 #745 Minecraft 19-05-2017 06:37
Hmm is anyone else experiencing problems with the pictures on this
blog loading? I'm trying to find out if its a problem on my end or if it's the blog.
Any feed-back would be greatly appreciated.
0 #744 minecraft free 26-03-2017 18:32
I have been exploring for a little bit for any high-quality articles or weblog posts in this
sort of space . Exploring in Yahoo I at last stumbled
upon this site. Reading this information So i'm happy to convey that I have an incredibly just right uncanny feeling I came upon exactly what I needed.

I most for sure will make certain to do not omit this site and
give it a glance on a continuing basis.
0 #743 tinder dating site 20-03-2017 07:33
I got this web page from my friend who informed me on the topic
of this web site and at the moment this time
I am browsing this website and reading very informative posts
at this place.
0 #742 tinder dating site 18-03-2017 02:54
If you desire to take a great deal from this paragraph then you have to
apply these techniques to your won webpage.
0 #741 tinder dating site 17-03-2017 21:35
You can certainly see your expertise in the work you write.
The arena hopes for more passionate writers such as you who are not afraid
to mention how they believe. All the time follow your heart.
0 #740 tinder dating site 15-03-2017 03:50
I'm truly enjoying the design and layout of your website.
It's a very easy on the eyes which makes it much more enjoyable for me to come here and visit more often. Did you hire out a developer to create your theme?
Superb work!

Escribir un comentario