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.


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