Argentina Subastas Wiki

Supercanal s/ apelación IVA (CSJN, 2003) — The Fisco Verifies Like Everyone Else

Properties6
jurisdictionAR
legal_systemcivil-law
authorityCSJN, 'Supercanal S.A. s/ apelación IVA', Competencia N° 98. XXXIX, 02/06/2003, Fallos 326:1774
descriptionCSJN, Fallos 326:1774, 2 June 2003. Positive competence conflict between the concurso judge and the Tribunal Fiscal de la Nación over a tax assessment the concursada had appealed. Adopting the Procuración's dictamen, the Court held that Ley 24.522 imposes mandatory verification on all creditors 'sin distinción de la naturaleza del crédito', that the fisco's claim is caught by the art. 21 fuero de atracción, and that the file goes to the concurso court once the pending administrative appeal is finished.
last_verified2026-10-09
tagscasos, jurisprudencia, fuero-de-atraccion, credito-fiscal, verificacion, csjn, argentina

4 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.

Supercanal S.A. s/ apelación IVA

FieldValue
CourtCorte Suprema de Justicia de la Nación
Date2 June 2003 (dictamen of the Procurador Fiscal Felipe Obarrio, 19 March 2003)
CitationFallos 326:1774 — Competencia N° 98. XXXIX
ConflictJuzgado Nacional en lo Comercial N° 20 (concurso preventivo of Supercanal S.A.) v. Tribunal Fiscal de la Nación
VoteFayt, Belluscio, Petracchi, Vázquez, Maqueda — by remission to the dictamen
ResultThe concurso court is competent; the file is sent to it “una vez concluido el procedimiento en curso ante el Tribunal Fiscal”
SourceDictamen and decision, CSJN

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