Argentina Subastas Wiki

GCBA c/ Wal-Mart Argentina (CSJN, 2021) — A CABA Ejecución Fiscal Reversed for Applying Local Prescription Rules

Properties6
jurisdictionAR
legal_systemcivil-law
authorityCSJN, 'GCBA c/ Wal-Mart Argentina SRL s/ ejecución fiscal s/ recurso de apelación ordinario concedido', CSJ 728/2017/CS1 (08/04/2021)
descriptionCSJN, 8 April 2021. The Tribunal Superior de Justicia of the City of Buenos Aires had let the City collect ingresos brutos (2005–2007) by computing prescription under its own Código Fiscal (5 years from 1 January of the following year, plus a one-year statutory suspension), reasoning that CCyC art. 2532 vindicated local autonomy. The CSJN reversed by reference to Volkswagen (Fallos 342:1903). Rosatti dissented. The clearest CSJN application of the Filcrosa line to a CABA ejecución fiscal.
last_verified2026-10-09
tagscasos, jurisprudencia, prescripcion, ejecucion-fiscal, tributos-locales, csjn, caba, argentina

3 min read

Argentina (AR) — civil law.

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GCBA c/ Wal-Mart Argentina SRL s/ ejecución fiscal

FieldValue
CourtCorte Suprema de Justicia de la Nación
Date8 April 2021
ExpedienteCSJ 728/2017/CS1
BelowTribunal Superior de Justicia de la Ciudad Autónoma de Buenos Aires — revoked
MajorityHighton de Nolasco, Maqueda, Lorenzetti (by reference to Volkswagen and the Procuradora Fiscal’s opinion)
DissentRosatti
SourceCSJN judgment, official repository

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