Argentina Subastas Wiki

Fisco de la Provincia de Buenos Aires c/ María Mater (SCBA, 2022) — A 4–3 Court Applies Volkswagen to an Apremio Provincial; the CCyC Does Not Reach Old Periods

Properties6
jurisdictionAR
legal_systemcivil-law
authoritySCBA, A. 72.864, 'Fisco de la Provincia de Buenos Aires c/ María Mater S.A. y ot. U.T.E. y ot. s/ apremio provincial — recurso extraordinario de inaplicabilidad de ley', RSD-95-2022 (18/11/2022)
descriptionSuprema Corte de Justicia de Buenos Aires, 18 November 2022. In an apremio provincial for ingresos brutos (2000–2001), the Fiscalía de Estado argued that the Código Fiscal's suspension rule (art. 161 inc. a) displaced Código Civil art. 3986. Kogan, Soria and Carral would have agreed, reading CCyC arts. 2532 and 2560 as validating local rules. A majority of Torres, Borinsky, Budiño and Kohan applied Volkswagen (CSJN 2019): debts that arose and ran under the old code are governed by it. The fisco's appeal was rejected; the co-defendants' late prescription argument was also rejected.
last_verified2026-10-09
tagscasos, jurisprudencia, prescripcion, apremio, tributos-locales, scba, buenos-aires, provincial, argentina

4 min read

Argentina (AR) — civil law.

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Fisco de la Provincia de Buenos Aires c/ María Mater S.A. y ot. U.T.E. y ot. s/ apremio provincial

FieldValue
CourtSuprema Corte de Justicia de la Provincia de Buenos Aires
Date18 November 2022
CausaA. 72.864; registered RSD-95-2022
BelowCámara de Apelación en lo Contencioso Administrativo, La Plata
VotesKogan, Soria, Carral (for the fisco) — Torres, Borinsky, Budiño, Kohan (majority, against)
ResultFiscalía de Estado’s recurso extraordinario de inaplicabilidad de ley rejected, with costs; co-defendants’ appeal also rejected
SourceFull text, JUBA (SCBA official database)

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