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Bruno c/ Provincia de Buenos Aires (CSJN, 2009) — The Taxpayer's Refund Claim Runs Ten Years, and Ley 11.683 Does Not Govern Provincial Taxes

Properties6
jurisdictionAR
legal_systemcivil-law
authorityCSJN, 'Bruno, Juan Carlos c/ Buenos Aires, Provincia de s/ acción de inconstitucionalidad', B. 879. XXXVI. ORI, Fallos 332:2250 (06/10/2009)
descriptionCSJN, original jurisdiction, Fallos 332:2250 (6 October 2009). Applying the Filcrosa line in the taxpayer's favour: an action to recover provincial taxes paid under unconstitutional statutes prescribes under the Código Civil's 10-year term (art. 4023), not the 5-year terms of the provincial Código Fiscal or of Ley 11.683, which the Court held inapplicable to provincial taxes. Important background to the 2026 reform that now points provincial tax prescription at Ley 11.683.
last_verified2026-10-09
tagscasos, jurisprudencia, prescripcion, repeticion, tributos-locales, csjn, buenos-aires, 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.

Bruno, Juan Carlos c/ Buenos Aires, Provincia de s/ acción de inconstitucionalidad

FieldValue
CourtCorte Suprema de Justicia de la Nación — original jurisdiction (CN arts. 116–117)
Date6 October 2009
CitationFallos 332:2250; expediente B. 879. XXXVI. ORI
Votes (CSJN index)Lorenzetti, Highton de Nolasco, Zaffaroni (joint); Argibay (own vote); Maqueda, Petracchi (joint partial dissent)
SourceFull judgment, CSJN official repository

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