{"id":1934,"date":"2017-11-09T15:40:46","date_gmt":"2017-11-09T18:40:46","guid":{"rendered":"https:\/\/cooperar.coop\/?p=1934"},"modified":"2017-11-09T15:42:42","modified_gmt":"2017-11-09T18:42:42","slug":"una-nueva-iniciativa-anticooperativa","status":"publish","type":"post","link":"https:\/\/cooperar.coop\/?p=1934","title":{"rendered":"Una nueva iniciativa anticooperativa"},"content":{"rendered":"<p><strong>El Proyecto de Ley Impositiva 2018 de la provincia de Buenos Aires incluye disposiciones lesivas para las cooperativas, al reiterar una iniciativa que fue un\u00e1nimemente desechada por la Legislatura en los \u00faltimos meses de 2016.<\/strong><\/p>\n<p>En efecto, se trata de transformar en una simple exenci\u00f3n la no sujeci\u00f3n del acto cooperativo que en el impuesto sobre los ingresos brutos incorpor\u00f3 la ley 13.360, aprobada por unanimidad de ambas C\u00e1maras en 2005, al entender los legisladores que a trav\u00e9s de esa norma se hac\u00eda operativa la manda del art\u00edculo 41 de la Constituci\u00f3n, cuyo texto expresa que la Provincia \u201cfomenta la organizaci\u00f3n y desarrollo de cooperativas y mutuales, otorg\u00e1ndoles un tratamiento tributario y financiamiento acorde con su naturaleza\u201d.<\/p>\n<p>En sus s\u00f3lidos fundamentos, la ley 13.360 menciona que \u201ces la propia realidad econ\u00f3mica la que determina que en la relaci\u00f3n cooperativa-asociado existe en verdad un solo sujeto\u201d, situaci\u00f3n que ya en 1981 hab\u00eda receptado la Suprema Corte de Justicia de la provincia (DJBA 121-326) al expresar que \u201clos actos que las cooperativas realizan con sus asociados poseen una naturaleza jur\u00eddica peculiar\u201d. Precisamente esa particular naturaleza fue reconocida por el nuevo C\u00f3digo Civil y Comercial en su art\u00edculo 148.<\/p>\n<p>Por lo tanto, el movimiento cooperativo se dirige a los legisladores provinciales manifestando lo siguiente:<br \/>\n1) Que se solicita la no aprobaci\u00f3n de los art\u00edculos 102 y 106 del Proyecto de Ley Impositiva 2018, porque su sanci\u00f3n implicar\u00eda una decisi\u00f3n manifiestamente inconstitucional al representar impl\u00edcitamente la derogaci\u00f3n de una norma legal que efectiviza un precepto constitucional.<br \/>\n2) Que, en cambio, se est\u00e1 de acuerdo con el art\u00edculo 103, que ampl\u00eda las facultades de verificaci\u00f3n de la Autoridad de Aplicaci\u00f3n (ARBA) en los casos de no sujeci\u00f3n al impuesto sobre los ingresos brutos.<br \/>\n3) Que tambi\u00e9n se est\u00e1 de acuerdo con el art\u00edculo 107, que perfecciona la redacci\u00f3n del inciso que establece la exenci\u00f3n de las cooperativas de trabajo en el referido gravamen.<br \/>\n4) Que ser\u00eda adecuado reemplazar, en el art\u00edculo 207 inciso f) del C\u00f3digo Fiscal, la expresi\u00f3n \u201csocios o accionistas\u201d por \u201casociados\u201d, ya que \u00e9sta es la denominaci\u00f3n legalmente correcta de los miembros de una cooperativa.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Proyecto de Ley Impositiva 2018 de la provincia de Buenos Aires incluye disposiciones lesivas para las cooperativas, al reiterar una iniciativa que fue un\u00e1nimemente desechada por la Legislatura en los \u00faltimos meses de 2016. En efecto, se trata de transformar en una simple exenci\u00f3n la no sujeci\u00f3n del acto cooperativo que en el impuesto [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1935,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"","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":"var(--ast-global-color-4)","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":""}},"footnotes":""},"categories":[3,16,2],"tags":[41],"class_list":["post-1934","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-documentos","category-noticias","category-novedades","tag-normativa"],"_links":{"self":[{"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/posts\/1934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1934"}],"version-history":[{"count":2,"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/posts\/1934\/revisions"}],"predecessor-version":[{"id":1937,"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/posts\/1934\/revisions\/1937"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=\/wp\/v2\/media\/1935"}],"wp:attachment":[{"href":"https:\/\/cooperar.coop\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cooperar.coop\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}