Argentina Subastas Wiki

Alpha Shipping c/ Provincia de Tierra del Fuego (CSJN, 2023) — Prescription of Provincial Tax Fines Follows the Código Penal

Properties6
jurisdictionAR
legal_systemcivil-law
authorityCSJN, 'Alpha Shipping S.A. c/ Provincia de T.D.F. A. e I.A.S. s/ contencioso administrativo — medida cautelar', CSJ 1897/2018/RH1, Fallos 346:103 (07/03/2023)
descriptionCSJN, Fallos 346:103 (7 March 2023). Extending the reasoning of Filcrosa and Volkswagen from tax debts to tax penalties: fines for omission of a provincial tax are penal in nature, so the action to impose them prescribes under the Código Penal (art. 65 inc. 4, two years), not the Tierra del Fuego Código Fiscal's five years. Rosatti dissented. The case does not decide the CCyC art. 2532 question; it is about multas, not the tax itself.
last_verified2026-10-09
tagscasos, jurisprudencia, prescripcion, multas, tributos-locales, csjn, tierra-del-fuego, argentina

4 min read

Argentina (AR) — civil law.

Nothing on this page describes United States practice. There is no certificate sold to an investor, no administrative sale of land for unpaid tax, and no redemption window after a subasta judicial in Argentina. If you arrived carrying US assumptions, read falsos-amigos first.

Alpha Shipping S.A. c/ Provincia de T.D.F. A. e I.A.S. s/ contencioso administrativo — medida cautelar

FieldValue
CourtCorte Suprema de Justicia de la Nación
Date7 March 2023
CitationFallos 346:103 (per the CSJN index); CSJ 1897/2018/RH1 (queja)
BelowSuperior Tribunal de Justicia de Tierra del Fuego — revoked
MajorityRosenkrantz, Maqueda, Lorenzetti (joint vote)
DissentRosatti
SourceFull judgment (SAIJ FA23000007); voting record and Fallos page from the CSJN index

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