Argentina Subastas Wiki

GCBA c/ Guido Guidi (TSJ CABA, 2020) — Post-Concursal Property Tax Is Not Attracted

Properties6
jurisdictionAR
legal_systemcivil-law
authorityTSJ Ciudad Autónoma de Buenos Aires, 'GCBA c/ Guido Guidi S.A. s/ ejecución fiscal s/ conflicto de competencia I', 02/09/2020, SAIJ sumarios C1008714 and C1008715
descriptionTribunal Superior de Justicia de la Ciudad de Buenos Aires, 2 September 2020. An ejecución fiscal for impuesto inmobiliario and ABL instalments that fell due after the debtor's concurso filing belongs to the Contencioso Administrativo y Tributario court, not the concurso judge: post-concursal obligations are outside the art. 21 LCQ fuero de atracción even though the tax is the same 'conglomerado de tributos' levied yearly.
last_verified2026-10-09
tagscasos, jurisprudencia, fuero-de-atraccion, ejecucion-fiscal, impuesto-inmobiliario, caba, tsj, argentina

3 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.

GCBA c/ Guido Guidi S.A. s/ ejecución fiscal s/ conflicto de competencia I

FieldValue
CourtTribunal Superior de Justicia de la Ciudad Autónoma de Buenos Aires
Date2 September 2020
CitationSAIJ sumarios C1008714 and C1008715 (fuente oficial)
VotesWeinberg, De Langhe, Lozano (joint); Ruiz (own vote, same result)
ResultThe Contencioso Administrativo y Tributario court is competent; the concurso judge is not

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