{"id":13745,"date":"2025-05-15T10:23:49","date_gmt":"2025-05-15T13:23:49","guid":{"rendered":"http:\/\/rma.adv.br\/?p=13745"},"modified":"2025-08-28T10:28:18","modified_gmt":"2025-08-28T13:28:18","slug":"case-prescripcion-intercurrente-sanciones-aduaneras-naturaleza-administrativa","status":"publish","type":"post","link":"https:\/\/rma.adv.br\/es\/15\/05\/2025\/case-prescripcion-intercurrente-sanciones-aduaneras-naturaleza-administrativa\/","title":{"rendered":"CASE \u2013 PRESCRIPCI\u00d3N INTERCURRENTE \u2013 SANCIONES ADUANERAS &#8211; NATURALEZA ADMINISTRATIVA"},"content":{"rendered":"\n<p>En una reciente sentencia dictada por el Juzgado Federal Civil N\u00famero 1 de la Secci\u00f3n Judicial del Distrito Federal, se concedi\u00f3 la tutela anticipada en el expediente de la demanda interpuesta por RONALDO MARTINS ADVOGADOS, proceso n.\u00ba 1014998-96. 2025.4.01.3400, para suspender la exigibilidad de la multa aduanera impuesta en un procedimiento administrativo tributario, por presunta pr\u00e1ctica de interposici\u00f3n fraudulenta y ocultaci\u00f3n del sujeto pasivo en la operaci\u00f3n de importaci\u00f3n.<\/p>\n\n\n\n<p>Para el juez, corroborando la posici\u00f3n del Tribunal Superior de Justicia en el Tema Repetitivo 1293, se produjo una prescripci\u00f3n administrativa intercurrente, ya que el proceso administrativo fiscal en cuesti\u00f3n permaneci\u00f3 paralizado durante un per\u00edodo superior a tres a\u00f1os, lo que dar\u00eda lugar a la aplicaci\u00f3n del p\u00e1rrafo 1 del art\u00edculo 1 de la Ley n.\u00ba 9.873\/1999.<\/p>\n\n\n\n<p>El precedente, en el caso concreto, aunque concedido en el marco de una medida cautelar, tiene un impacto positivo y puede aplicarse en casos de naturaleza similar, ya que elimina la sanci\u00f3n y el riesgo de una restricci\u00f3n patrimonial injusta. Dicha medida evita que se prolongue indefinidamente el cierre definitivo de la constituci\u00f3n del cr\u00e9dito tributario, lo que expone al particular a una situaci\u00f3n de inseguridad jur\u00eddica permanente.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En una reciente sentencia dictada por el Juzgado Federal Civil N\u00famero 1 de la Secci\u00f3n Judicial del Distrito Federal, se concedi\u00f3 la tutela anticipada en el expediente de la demanda interpuesta por RONALDO MARTINS ADVOGADOS, proceso n.\u00ba 1014998-96. 2025.4.01.3400, para suspender la exigibilidad de la multa aduanera impuesta en un procedimiento administrativo tributario, por presunta [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13742,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-13745","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CASE \u2013 PRESCRIPCI\u00d3N INTERCURRENTE \u2013 SANCIONES ADUANERAS - NATURALEZA ADMINISTRATIVA &#8211; RONALDO MARTINS Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rma.adv.br\/es\/15\/05\/2025\/case-prescripcion-intercurrente-sanciones-aduaneras-naturaleza-administrativa\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CASE \u2013 PRESCRIPCI\u00d3N INTERCURRENTE \u2013 SANCIONES ADUANERAS - NATURALEZA ADMINISTRATIVA &#8211; RONALDO MARTINS Advogados\" \/>\n<meta property=\"og:description\" content=\"En una reciente sentencia dictada por el Juzgado Federal Civil N\u00famero 1 de la Secci\u00f3n Judicial del Distrito Federal, se concedi\u00f3 la tutela anticipada en el expediente de la demanda interpuesta por RONALDO MARTINS ADVOGADOS, proceso n.\u00ba 1014998-96. 2025.4.01.3400, para suspender la exigibilidad de la multa aduanera impuesta en un procedimiento administrativo tributario, por presunta [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/rma.adv.br\/es\/15\/05\/2025\/case-prescripcion-intercurrente-sanciones-aduaneras-naturaleza-administrativa\/\" \/>\n<meta property=\"og:site_name\" content=\"RONALDO MARTINS Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-15T13:23:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-28T13:28:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/rma.adv.br\/wp-content\/uploads\/2025\/08\/fabiola-12-05-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ronaldo Martins\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ronaldo Martins\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/rma.adv.br\/es\/15\/05\/2025\/case-prescripcion-intercurrente-sanciones-aduaneras-naturaleza-administrativa\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/rma.adv.br\/es\/15\/05\/2025\/case-prescripcion-intercurrente-sanciones-aduaneras-naturaleza-administrativa\/\"},\"author\":{\"name\":\"Ronaldo Martins\",\"@id\":\"https:\/\/rma.adv.br\/#\/schema\/person\/a2580bd6f2b30b183b03529bb32a8d80\"},\"headline\":\"CASE \u2013 PRESCRIPCI\u00d3N INTERCURRENTE \u2013 SANCIONES ADUANERAS &#8211; 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