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GCBA c/ Terminales Portuarias (TSJ CABA, 2004) — A Plan de Facilidades Taken Mid-Ejecución Fiscal Cannot Be Brushed Aside to Collect the Same Debt Twice

Properties6
jurisdictionAR
legal_systemcivil-law
authorityTSJ CABA, 'Terminales Portuarias Argentinas S.A. s/ queja por recurso de inconstitucionalidad denegado en: GCBA c/ Terminales Portuarias Argentinas S.A. s/ ejecución fiscal — plan de facilidades de pago', 05/11/2004 — SAIJ fallo FA04380056, sumarios SUC1001008 to SUC1001020
descriptionTribunal Superior de Justicia de la Ciudad Autónoma de Buenos Aires, 5 November 2004. A taxpayer's request to join a plan de facilidades is a sworn declaration that stands until the fisco impugns it through the Código Fiscal's determinación de oficio procedure; a court in an ejecución fiscal cannot simply disregard it and let the City collect a debt the plan already covers. Read with DNRP c/ Tufik Sarquis (CNCivComFed, 1987) — the plan does not bar judgment but makes it unenforceable while complied with — and FN (DGI) c/ Cueros Curtidos Cangallo (CNCAF, 1994).
last_verified2026-10-09
tagscasos, jurisprudencia, argentina, plan-de-pagos, ejecucion-fiscal, caba, provincial

6 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/ Terminales Portuarias Argentinas S.A. s/ ejecución fiscal — plan de facilidades de pago

FieldValue
CourtTribunal Superior de Justicia de la Ciudad Autónoma de Buenos Aires
Date5 November 2004
JudgesRuiz, Conde, Casás, Maier, Lozano
NatureQueja for denial of the recurso de inconstitucionalidad (Ley 402 art. 27) in an ejecución fiscal
Official recordSAIJ fallo FA04380056; thirteen sumarios SUC1001008–SUC1001020
ScopeCABA — Código Fiscal (t.o. 2000 and t.o. 2004) and the CCAyT

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