{"id":1976,"date":"2022-10-25T19:34:33","date_gmt":"2022-10-25T19:34:33","guid":{"rendered":"https:\/\/poderjudicial.gob.do\/?p=33298"},"modified":"2022-10-25T19:34:33","modified_gmt":"2022-10-25T19:34:33","slug":"tercera-sala-de-la-scj-reafirma-obligacion-tributaria-en-materia-aduanera-se-materializa-con-la-entrada-y-salida-de-mercancias","status":"publish","type":"post","link":"https:\/\/jnlopez.com\/fr\/2022\/10\/25\/tercera-sala-de-la-scj-reafirma-obligacion-tributaria-en-materia-aduanera-se-materializa-con-la-entrada-y-salida-de-mercancias\/","title":{"rendered":"La Troisi\u00e8me Chambre de la SCJ r\u00e9affirme que l'obligation fiscale en mati\u00e8re douani\u00e8re se mat\u00e9rialise par l'entr\u00e9e et la sortie des marchandises\u00a0"},"content":{"rendered":"<div><img decoding=\"async\" data-src=\"https:\/\/poderjudicial.gob.do\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-135.jpg\" class=\"ff-og-image-inserted lazyload\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\"><\/div>\n<div class=\"elementor-widget-container\" readability=\"29.681620839363\">\n<p><span data-contrast=\"auto\">La Tercera Sala de la Suprema Corte de Justicia (SCJ) estableci\u00f3 el criterio jurisprudencial de que la obligaci\u00f3n tributaria se origina de la realizaci\u00f3n de su hecho generador, que en materia aduanera se materializa<\/span><span data-contrast=\"none\"> con la exportaci\u00f3n e importaci\u00f3n de las mercanc\u00edas.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Mediante sentencia n\u00fam. <\/span><b><span data-contrast=\"none\">SCJ-TS-22-0914<\/span><\/b><span data-contrast=\"none\"> de fecha 30 de septiembre de 2022, al conocer un expediente en materia contenciosa tributaria, la citada sala reafirma la obligaci\u00f3n que tienen las empresas de declarar a la Direcci\u00f3n General de Aduanas <\/span><span data-contrast=\"auto\">la importaci\u00f3n de mercanc\u00edas conforme con los art\u00edculos 51 y siguientes de la Ley n\u00fam. 3489-53 sobre el R\u00e9gimen de las Aduanas.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">En ese sentido, los jueces de la alzada, en su decisi\u00f3n, advierten que los jueces del fondo incurrieron en el vicio alegado al concluir, de forma err\u00f3nea, que el hecho generador de la obligaci\u00f3n tributaria aduanera relativa a la importaci\u00f3n de la embarcaci\u00f3n seg\u00fan el expediente juzgado, depend\u00eda necesariamente de la validez del contrato de compraventa de la mercanc\u00eda importada y no del hecho en s\u00ed de su importaci\u00f3n y su declaraci\u00f3n por el importador.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">\u201cDebe se\u00f1alarse como refuerzo de lo antes dicho, lo cual torna m\u00e1s evidente el vicio a cargo de la sentencia impugnada, que del estudio del expediente no se advierten como hechos controvertidos<\/span><b><span data-contrast=\"auto\">, tanto la importaci\u00f3n de la embarcaci\u00f3n en cuesti\u00f3n<\/span><\/b><span data-contrast=\"auto\">, as\u00ed como la <\/span><b><span data-contrast=\"auto\">declaraci\u00f3n aduanera por el importador<\/span><\/b><span data-contrast=\"auto\">, raz\u00f3n por que debe casarse la sentencia impugnada\u201d, indica.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Es en esas atenciones, que la alzada casa la sentencia <\/span><span data-contrast=\"auto\">n\u00fam. 0030-02-2021-SSEN-00240<\/span><span data-contrast=\"auto\">, dictada por la Primera Sala del Tribunal Superior Administrativo, en atribuciones contencioso tributario y env\u00eda el asunto ante la Segunda Sala del Tribunal Superior Administrativo.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Para acceder de manera \u00edntegra a la sentencia firmada por los magistrados Manuel Alexis Read Ortiz, presidente de la Tercera Sala de la SCJ; Manuel R. Herrera Carbuccia, Rafael V\u00e1squez Goico, Mois\u00e9s A. Ferrer Landr\u00f3n y Anselmo Alejandro Bello Ferreras, ir al siguiente enlace:<\/span> <a href=\"https:\/\/bit.ly\/3D6npJS\"><span data-contrast=\"none\">https:\/\/bit.ly\/3D6npJS<\/span><\/a><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<\/div>\n<p> <a href=\"https:\/\/poderjudicial.gob.do\/tercera-sala-de-la-scj-reafirma-obligacion-tributaria-en-materia-aduanera-se-materializa-con-la-entrada-y-salida-de-mercancias\/\">Source<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p> La Troisi\u00e8me Chambre de la Cour supr\u00eame de justice (SCJ) a \u00e9tabli le crit\u00e8re jurisprudentiel selon lequel l'obligation fiscale trouve son origine dans la r\u00e9alisation de son fait g\u00e9n\u00e9rateur, qui, en mati\u00e8re douani\u00e8re, se mat\u00e9rialise par l'exportation et l'importation de...<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[6],"tags":[11,9,10,12],"class_list":["post-1976","post","type-post","status-publish","format-standard","hentry","category-actualidad","tag-consultores-legales","tag-firma-de-abogados-johann-newton-lopez","tag-noticias","tag-suprema-corte-de-justicia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tercera Sala de la SCJ reafirma obligaci\u00f3n tributaria en materia aduanera se materializa con la entrada y salida de mercanc\u00edas\u00a0 -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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