Argentina Subastas Wiki

Volkswagen de Ahorro c/ Provincia de Misiones (CSJN, 2019) — Filcrosa Covers Term, Start and Interruption, and the CCyC Does Not Reach Debts Already Consumed

Properties6
jurisdictionAR
legal_systemcivil-law
authorityCSJN, 'Volkswagen de Ahorro para Fines Determinados S.A. c/ Provincia de Misiones - Dirección General de Rentas y otro s/ demanda contenciosa administrativa', CSJ 4930/2015/RH1, Fallos 342:1903 (05/11/2019)
descriptionCSJN, Fallos 342:1903 (5 November 2019). Reversing the Superior Tribunal de Justicia de Misiones, the Court held that prescription of local tax obligations — length, start and causes of interruption or suspension — is governed uniformly by Congress, and that the 2015 CCyC (arts. 2532, 2560), which let local law set the term for tributos, did not apply to tax periods that arose and ran under the old Código Civil. Rosatti dissented, arguing provinces may regulate tax prescription in full. The leading modern statement of the Filcrosa line.
last_verified2026-10-09
tagscasos, jurisprudencia, prescripcion, tributos-locales, csjn, misiones, 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.

Volkswagen de Ahorro para Fines Determinados S.A. c/ Provincia de Misiones - Dirección General de Rentas y otro s/ demanda contenciosa administrativa

FieldValue
CourtCorte Suprema de Justicia de la Nación
Date5 November 2019
CitationFallos 342:1903; CSJ 4930/2015/RH1 (queja for a denied recurso extraordinario)
BelowSuperior Tribunal de Justicia de Misiones — revoked
MajorityHighton de Nolasco, Maqueda, Lorenzetti (joint vote, partly by reference to the Procuradora Fiscal’s opinion of 18/10/2016)
DissentRosatti
SourceJudgment PDF and official sumarios, CSJN repository

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