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Fisco de la Provincia de Buenos Aires c/ Recuperación de Créditos (CSJN, 2020) — ARBA's Apremio Loses on Prescription; the SCBA's Filcrosa Ruling Stands

Properties6
jurisdictionAR
legal_systemcivil-law
authorityCSJN, 'Fisco de la Provincia de Buenos Aires c/ Recuperación de Créditos S.R.L. s/ apremio provincial — recurso extraordinario de inaplicabilidad de ley', CSJ 2658/2018/CS1 (22/10/2020); below: SCBA, A. 71.388 (16/05/2018)
descriptionCSJN, 22 October 2020. In a Buenos Aires apremio provincial for ingresos brutos (2000), the Suprema Corte de Buenos Aires had declared unconstitutional the Código Fiscal rule on when prescription starts, applying Filcrosa, and admitted the excepción de prescripción; it also read CCyC art. 2532 as letting provinces set only the term, not its computation. The CSJN rejected the province's appeal under art. 280 CPCCN, leaving that ruling in place. Rosatti dissented.
last_verified2026-10-09
tagscasos, jurisprudencia, prescripcion, apremio, tributos-locales, csjn, scba, buenos-aires, argentina

4 min read

Argentina (AR) — civil law.

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Fisco de la Provincia de Buenos Aires c/ Recuperación de Créditos S.R.L. s/ apremio provincial

FieldValue
CourtCorte Suprema de Justicia de la Nación
Date22 October 2020
ExpedienteCSJ 2658/2018/CS1 (recurso extraordinario granted below)
ResultAppeal dismissed as inadmissible (art. 280 CPCCN); no costs
MajorityRosenkrantz, Highton de Nolasco, Maqueda, Lorenzetti
DissentRosatti (would have reversed)
Decision belowSuprema Corte de Justicia de Buenos Aires, A. 71.388, 16 May 2018 (by majority)
Earlier instancesJuzgado Contencioso Administrativo n° 2 and Cámara Contencioso Administrativa, Mar del Plata
SourceCSJN judgment (official repository). The SCBA ruling is described as summarised in the CSJN dissent and in a later SCBA opinion; its full text was not retrieved for this page.

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