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"Credit Insurance and Guarantees SA (TF 21988-A) c / DGA "- CNACAF - 11/11/2010
" While the Treasury's action in this case, prescribed by the lapse of five years and that period begins to run the first of January of the year following the date on which the incident occurred has been charged (articles 803 and 804 CA), in case no appeal can be concluded that it did not have the intended effect, in the rules cited . Especially if one considers that the guarantee was issued following the mentioned dispute and that the customs service was held at the posing of the importing firm (cf., resolution of PLA N ° 1334/2005). is that anything Having established that prevents a difference in rights, not perform actions prior to January 1 with the effects that the legislation provides (cf. decision cited). "
" must be weighed the objective pursued by the provisions of art. 804 of CA. On this point, it has been argued that the particular statute of limitations in customs matters, which determines the beginning of its computation time is delayed in settling one single date for all actions arising in a given year, has a purpose administrative order, which is clearly the time has it concluded that the action of the Treasury to pursue his claim or punish breaches committed, allowing rational management of administrative procedures (in this sense in re Sala IV "DGA (orders Diag Research Foundation Est. Med" of June 12, 2008). "
" By acting before the onset the course of the prescription-challenge made by the importer, it was suspended until the time of issue the respective resolution, as the effects under the above rules [Section 804 of the CA]. "
" In the art. 5, general conditions (...), the policy expressly provides that "The limitation of actions against the Insurer will occur when the actions prescribed General Customs Directorate against the Borrower, in accordance with applicable laws "(sic). And the art. 807 of the CA states:" The suspension and interruption of limitation with respect to the principal debtor also act in relation to joint debtors and debtors subsidiary, except in the cases referred to in art. 806, incs. d) e) "."
"Whenever the running of the limitation of the Treasury action was suspended until the decision was from 1334 to 1305, of May 3, 2005, notified on May 5, 2005, must conclude that to date the disputed charges made by the insurer, ie the position No. 1438-1405, notified on 8 November 2005 - was not prescribed the action of the National Treasury to collect taxes it claimed. Consequently, for the appellant assists in his approach, as prescribed is not the action of the Treasury to collect taxes ... "
Quote: [elDial.com - AA6749]
Incident of invalidity raised by A., RD \u200b\u200b"- Federal Appeals SILVER - 13/10/2010
" Beyond the possible shortcomings arising from the complaint lodged by the AFIP, I believe the decision a quo by which rejects invalid raised, is consistent with the law. "
"Indeed, there is no procedural rule that provides for the revocation of a denunciation, which, in cases of crimes against public order, can be made by any person aggrieved by a crime or has news of his commission, and the only formal requirements are that the complainant that the sign and find your identity (conf arts. 174 and 175, CPP). "
" While the ritual code provides that the complaint should contain as far as possible, the relationship of fact and other evidence which might lead to physical and legal qualification, the complainant is not part of the process and has no liability unless incurred in the crimes of false accusation or slander (conf art. 176 and 179, the CPP). "
" On the other hand, under as provided for in Articles 180 and 188, the complaint is not sufficient for the judge would initiate a criminal investigation, but requires the momentum of the representative of Public Prosecutions by requiring instruction. "
" should be added that The complaint also can be dismissed by the judge and, otherwise, the procedural steps that are performed in the advancement of research may be disputed by the parties through the appropriate recursive way. "
Quote: [ elDial.com - AA6763]
"Perez Javier Miguel c / viajandoonline.com s / regular s / incident of appeal" - CNCOM - 26/10/2010
"While this Court does not disdain the relevance of financial statements or the rights of shareholders concerning themselves and judges that the balance is important in any business, is particularly meaning in the corporation to the partners and third, for his triple role: a) to know the status of its net worth, b) ensuring the integrity of the capital, with the completion of amortization and reserve training, etc, c ) publicizing corporate business and its consequence, the distribution of profits or losses (CNCom, the Board in re "Marocco, Oscar Enrique c / Lamartine s / precautionary measure", of 04.12.1998), the fact is that the sub lite the preventive suspension of the execution of the assembly-based decision that approved the financial statements do not transmit to attend the aforementioned circumstances relied on other points: the lack of evidence that allow us to infer the existence of "serious reasons". "
" The actor does not allege the existence of false or made bad accounts, only invokes his ignorance about certain operations, or other support- and this is no reason to suspend the effects of the adoption of the balances since they do not seem to reveal anything other than the actual financial status of the society. "
" To declare the suspension of the contested decision must be accredited in assemblies situation risk, which imposes the need for such intervention in the affairs of individuals (doctr. art. 114, Law 19550, in fine, CNCom., This Court, in re "Arcondo Ignacio G. c / Drums of Comahue SA, 11/09/1995), a situation that in the case, and merit of the above, does not hold."
Quote : [elDial.com - AA6700]
“Di Vito Ubalda y otro c/ Confira S.A. s/ daños y perjuicios” – CNCIV – 20/10/2010
“Lo que debe acreditarse en supuestos como el del caso es que como consecuencia de la excavación llevada a cabo en el terreno lindero de la calle I. se ocasionaron daños in buildings of the street A. However, only for the sake, say that the testimony is clear that the state of the properties before the car actually was good. "(The vote of the judges of the Chamber L, unanimity)
" In that order, even though the expert has said that it is not easy to determine the cause of the damage, determined that its production could be contemporaneous with the excavation work carried out by the defendant. "(The vote of the judges of the Chamber L, in one accord)
"Therefore, this statement added to the review, and taking into account that emerges from the photographs certified by a notary on early evidence and testimony provided by plaintiff's neighbors who saw the damage caused to their property, more of damage to their properties for the same reason, I think that is accredited adequate causation between the damage caused to the goods of the plaintiff and the action of the defendants, and since these damages were caused by the defect of the thing, if the vice construction (excavation), the responsibility should be analyzed according to as provided by art. 1.113, 2 nd part of the Civil Code. "(The vote of the judges of the Chamber L, unanimity)
" Contrary to what exposed, given that the shareholders failed to prove any defenses which provides that Article, in order to break the causal link, should answer for the damage caused to the plaintiff, determining that their grievances be dismissed and confirmed the sentence on point. "(The vote of the judges of the Chamber L, unanimity)
" Suitable for the interest rate to be applied is 8% per annum, provided that not less than the deposit rate, from each subject to determining the compensation to current values, if this statement of appeal, and thereafter until the cash payment to the lending rate overall portfolio (loans) annual nominal thirty days past due Banco de la Nación Argentina. "(The vote of a majority)
" According to the general rule imposed by the plenary and regulated by the Code art.303 and consistent procedure, the interest must be cleared from the Moorish that is, from every harm and to actual payment, the lending rate as overall portfolio (loans) annual nominal thirty days overdue, the Banco de la Nación Argentina. "(From the partial dissent by Dr. Pérez Pardo)
Quote: [elDial.com - AA6735]