April 29th, 2013
already not could sue the tax court; However, produce any of the grounds typified in the new wording, EXCPECIONALMENTE was viable the exercise of the right of action for filing a contentious administrative, namely: article 157.-the tax administration has no legitimacy to be active. Exceptionally, the tax administration may contest the resolution of the tax court which exhausted the administrative route through the administrative contentious proceedings in cases in which: to) there is duality of approach between the different rooms of the tax court on the matter to sue, even where it relates to a different contributor; or (b) the resolution of the tax court was not issued unanimously by the vostos in the relevant Chamber; or, c) the resolution of the tax court to incur one of the grounds for invalidity provided for in article 10 of Act No. 27444, General Administrative Procedure Act.() The new wording, and especially their first two assumptions, generated controversy, despite which the analysis allowed us to agree on – beyond unreasonable appearance of the assumptions, the following: on one side, so he can talk of duality criterion, is necessary that cases that are invoked are comparable, the nature of the taxable transactions, by the kind of tributeby controversial matter and the concomitant circumstances. Only then could analyze whether legal reasoning followed in a resolution has characters other than the discernment that another resolution displays. On the other hand, the lack of unanimity in decisions of the tax court becomes causal to demand enabling contentious administrative, only in cases in that stand for votum separatum is sustained in arguments involving an analysis other than the facts, or a different test evaluation or an interpretation different from the applicable rules.