Sentencia nº 25000-23-27-000-2004-00993-01(15836) de Consejo de Estado - Sala Contenciosa Administrativa - SECCIÓN CUARTA, de 27 de Septiembre de 2007 - Jurisprudencia - VLEX 52504282

Sentencia nº 25000-23-27-000-2004-00993-01(15836) de Consejo de Estado - Sala Contenciosa Administrativa - SECCIÓN CUARTA, de 27 de Septiembre de 2007

Número de expediente25000-23-27-000-2004-00993-01(15836)
Fecha27 Septiembre 2007
EmisorSECCIÓN CUARTA
MateriaDerecho Fiscal,Derecho Público y Administrativo
Tipo de documentoSentencia

CONSEJO DE ESTADO

SALA DE LO CONTENCIOSO ADMINISTRATIVO

SECCION CUARTA

Consejero ponente: HECTOR J. ROMERO DIAZ

Bogotá, D.C., veintisiete (27) de septiembre de dos mil siete (2007)

Radicación número: 25000-23-27-000-2004-00993-01(15836)

Actor: SCHERING COLOMBIANA S.A.

Demandado: DIRECCION DE IMPUESTOS Y ADUANAS NACIONALES

FALLO

Decide la Sala el recurso de apelación interpuesto por la demandante y la demandada, contra la sentencia de 28 de septiembre de 2005, del Tribunal Administrativo de Cundinamarca, que accedió parcialmente a las súplicas de la demanda, en el proceso de nulidad y restablecimiento del derecho contra los actos administrativos mediante los cuales la Administración Especial de Aduanas de Bogotá negó la solicitud de liquidación oficial de corrección para efectos de la devolución, por la exclusión del IVA implícito de productos no gravados.

ANTECEDENTES

SCHERING COLOMBIANA S.A., presentó las declaraciones de importación relacionadas en los folios 58 a 239 del c.a. entre el 21 de septiembre de 1999 y el 24 de octubre de 2000, en relación con los siguientes medicamentos, respecto de los cuales canceló IVA implícito:

|Producto |Partida Arancelaria |No. STICKER |Fecha de |IVA PAGADO |

| | | |presentación | |

|IOPAMIRON 300 |3006302000 |1000301057936-2 |21-Sep-99 |1.749.279.00 |

|IOPAMIRON 300 |3006302000 |10003001057932-3 |21-Sep-99 |7,061,990.00 |

|GINEDISC 50 |3005109000 |1000301057956-1 |22-Sep-99 |1,300, 379.00 |

|BILOPTIN |3006302000 |1000301057955-2 |22-Sep-99 , |548,778.00 |

|CLlANE |3004391090 |1000301057964-9 |28-Sep-99 |5,868,443 .00 |

|CLlANE |3004391090 |1000301057963-1 |28-Sep-99 |1,583, 548.00 |

|FLUDARA |3004391010 |1000301057968-8 |01-0ct-99 |967, 731.00 |

|IOPAMIRON 300 |3006302000 |1000301057967-0 |01-0ct-99 |4,744,766.00 |

|UROMIRON 120 X |3006302000 |1000301057969-5 |01-0ct-99 |2,080,920.00 |

|IOPAMIRON 300 |3006302000 |1000301057977-4 |06-0ct-99 |32,120,952.00 |

|IOPAMIRON 300 |3006302000 |1000301057978-1 |06-0ct-99 |9,985,186.00 |

|IOPAMIRON 300 |3006302000 |1000301057975-1 |06-0ct-99 |9,985,894 .00 |

|IOPAMIRON 300 |3006302000 |1000301057976-7 |06-0ct-99 |9,985,717.00 |

|LlNDISC 50 |3005109000 |1000301057982-1 |07 -Oct-99 |15,047,570.00 |

|MESIGYNA |3006600000 |1000301057981-4 |07-0ct-99 |12, 694,683. 00 |

|ADVANTAN |3004321090 |1000301057985-3 |08-0ct-99 |1,482,439.00 |

|10PAMIRON 370 |3006302000 |1000301057986-0 |08-0ct-99 |3,849,597.00 |

|LEVOVIST 4 G |3006303000 |1000301057989-2 |12-0ct-99 |480,970. 00 |

|LEVOVIST 2,5 G |3006303000 |1000301057990-0 |12-0ct-99 |159,026.00 |

|MICROGYNON |3006600000 |1000301057993-2 |13-0ct-99 |7,468,617.00 |

|TESTOVIRON |3004391090 |1000301057993-2 |13-0ct-99 |3,151,278.00 |

|MAGNEVIST 80 X |3006302000 |1000301058025-2 |21-0ct-99 |4, 819,490. 00 |

|FEMIANE MM |3006600000 |1000301058036-3 |25-0ct-99 |10, 126,435 .00 |

|RELI EV 60% |3006302000 |1000301058059-2 |28-0ct-99 |637,209.00 |

|10PAMIRON 300 |3006302000 |1000301058060-0 |28-0ct-99 |388, 169.00 |

|IOPAMIRON 300 |3006302000 |1000301058070-4 |03-NOV-99 |8, 156, 079.00 |

|IOPAMIRON 300 |3006302000 |1000301058071-1 |03-NOV-99 |13, 045,532.00 |

|IOPAMIRON 300 |3006302000 |1000301058073-6 |03-NOV-99 |11, 152,387.00 |

|ADVANTAN |3004321090 |1000301058072-9 |03-NOV-99 |1,354,173.00 |

|FEMIANE MM |3006600000 |1000301058078-2 |08-NOV-99 |3, 998, 675.00 |

|MESIGYNA |3006600000 |1000301058079-1 |08-NOV-99 |12,333,874.00 |

|FEMIANE |3006600000 |1000301058087-9 |09-NOV-99 |2,867,488 .00 |

|MICROGYNON |3006600000 |1000301058090-1 |10-NOV-99 |3,777,254.00 |

|PRIMOSISTON |3004391090 |1000301058107-8 |12-NOV-99 |395,680.00 |

|LlNDISC 50 MM |3005109000 |1000301058153-7 |17-NOV-99 |1,330,533 .00 |

|MESIGYNA |3006600000 |1000301058152-1 |17 -Nov-99 |12,333,702.00 |

|MICROGYNON |3006600000 |1300301058133-1 |19-NOV-99 |3,309,600.00 |

|FEMIANE MM |3006600000 |1000301058214-8 |23-NOV-99 |8,382,663.00 |

|IOPAMIRON 300 |3006302000 |1000301058215-5 |23-NOV-99 |232,424.00 |

|MESIGYNA |3006600000 |1000301058224-1 |26-NOV-99 |12,082,625.00 |

|MESIGYNA |3006600000 |1000301058224-1 |26-NOV-99 |12,134,929.00 |

|IOPAMIRON 300 |3006302000 |1000301058248-8 |03-DIC-99 |2,542,126.00 |

|UROMIRON 120 X |3006302000 |1000301058246-3 |03-DIC-99 |3,348,309.00 |

|CLlANE MM |3004391090 |10003010-58247-8 |03-DIC-99 |1,257,436.00 |

|CLlANE |3004391090 |1000301058249-5 |03-DIC-99 |3,794,761.00 |

|FEMIANE MM |3006600000 |1000301058249-5 |03-DIC-99 |13, 765,050. 00 |

|ADVANTAN |3004321090 |1000301058255-1 |09-DIC-99 |305,055. 00 |

|MICROGYNON |3006600000 |1000301058255-1 |09-DIC-99 |3, 959,205. 00 |

|NEOGYNON CD |3006600000 |1000301058256-7 |09-DIC-99 |70,373 .00 |

|MESIGYNA |3006600000 |1000301058258-1 |10-DIC-99 |11,987,079.00 |

|ICADEN OVULO |3004391090 |1400399058949-6 |14-DIC-99 |618,047.00 |

|PRIMOGONYL |3004391090 |1400399058991-6 |15-DIC-99 |3,839, 941.00 |

|PROGYNON |3004391090 |1400399058990-9 |15-DIC-99 |794,632.00 |

|PRIMOSISTON |3004391090 |1400399058992-3 |15-DIC-99 |359,223 .00 |

|TESTOVIRON |3004391090 |1400399058992-3 |15-DIC-99 |1,973,702.00 |

|CLlANE |3004391090 |1400399058993-0 |15-DIC-99 |1,820,747.00 |

|CLlANE MM |3004391090 |1400399058993-0 |15-DIC-99 |624,763.00 |

|NERISONA |3004391090 |1400399059022-9 |16-DIC-99 |94,814.00 |

|GINEDISC 50 |3005109000 |1000301058317-8 |13-Ene-00 |592,424.00 |

|GINEDISC 25 |3005109000 |1000301058316-0 |13-Ene-00 |445,710.00 |

|GINEDISC 25 |3005109000 |1000301058315-3 |13-Ene-00 |657,548.00 |

|SCHERIDERM MM |3004201090 |1000301058481-8 |21-Ene-00 |1,282,800.00 |

|MESIGYNA |3006600000 |1000301058494-3 |25-Ene-00 |12,142,200.00 |

|NEOGYNON 21 |3006600000 |1000301058493-6 |25-Ene-00 |4,621,220.00 |

|MESIGYNA |3006600000 |1000301058493-6 |25-Ene 00 |12,136,438.00 |

|FEMIANE |3006600000 |1000301058492-9 |25-Ene-00 |8,392,640.00 |

|IOPAMIRON 300 |3006302000 |1000301058513-5 |27 -Ene-OO |388,244.00 |

|ANDROCUR |3004391090 |1000301058514-2 |27 -Ene-OO |40,818,951.00 |

|MICROGYNON |3006600000 |1000301058515-1 |27 Ene-OO |4,023,607.00 |

|RELlEV 60% |3006302000 |1000301058545-0 |03-Feb-00 |741,332.00 |

|PRIMOSISTON |3004391090 |1000301058546-8 |03-Feb-00 |414,436.00 |

|IOPAMIRON 300 |3006302000 |1000301058560-1 |09-Feb-00 |1, 919,113. 00 |

|NEOPHENYL |3003100000 |1000301058559-3 |09-Feb-00 |8,712,661.00 |

|FEMIANE |3006600000 |1000301058558-6 |09-Feb-00 |4,574,872.00 |

|FEMIANE MM |3006600000 |1000301058558-6 |09-Feb-00 |8,210,262.00 |

|CLlANE |3004391090 |1000301058557-9 |09-Feb-00 |3,577,061.00 |

|CLlANE MM |3004391090 |1000301058557-9 |09-Feb-00 |1,460,025.00 |

|MESIGYNA |3006600000 |1000301058612-6 |18-Feb-00 |12,325,147.00 |

|TESTOVIRON |3004391090 |1000301058613-3 |18-Feb-00 |1, 068,425.00 |

|TESTOVIRON |3004391090 |1000301058613-3 |18-Feb-00 |1,039,276.00 |

|NEOGYNON 21 |3006600000 |1000301058611-9 |18-Feb-00 |9, 640,406. 00 |

|NEOGYNON CD |3006600000 |1000301058611-9 |18-Feb-00 |10,136,762.00 |

|MAGNEVIST |3006302000 |1000301058628-3 |23-Feb-00 |1,899,510.00 |

|MICROLUT |3006600000 |1000301058622-1 |23-Feb-00 |4,488,037.00 |

|NEOGYNON 21 |3006600000 |1000301058622-1 |23-Feb-00 |9,896,838.00 |

|FLUDARA |3004391010 |1000301058624-4 |23-Feb-00 |943,032.00 |

|MIRENA |3006600000 |1000301058633-0 |29-Feb-00 |4,263,605.00 |

|MICROGYNON |3006600000 |1000301058640-2 |03-Mar-00 |4,049,998.00 |

|MIRENA |3006600000 |1000301058641-1 |03-Mar-00 |480,854.00 |

|FEMIANE MM |3006600000 |1000301058690-0 |13-Mar-00 |9,051, 106.00 |

|NEOGYNON 21 |3006600000 |1000301058685-3 |13-Mar-00 |3,416,588.00 |

|NEOGYNON 21 |3006600000 |1000301058687-8 |13-Mar-00 |1,584,204.00 |

|NEOGYNON CD |3006600000 |1000301058685-3 |13-Mar-00 |4,054,448.00 |

|NEOGYNON CD |3006600000 |1000301058687-8 |13-Mar-00 |880,113.00 |

|MESIGYNA |3006600000 |1000301058686-0 |13-Mar-00 |6,596,215.00 |

|MESIGYNA |3006600000 |1000301058688-5 |13-Mar-00 |5,720,001.00 |

|FEMIANE |3006600000 |1000301058691-8 |13-Mar-00 |7,099,702.00 |

|ADVANTAN |3004321090 |1000301058689-2 |13-Mar-00 |370,453.00 |

|ADVANTAN |3004321090 |1000301058733-9 |16-Mar-00 |320,486.00 |

|TESTOVIRON |3004391090 |1000301058733-9 |16-Mar-00 |1,691,684.00 |

|IOPAMIRON 200 |3006302000 |1000301058757-5 |22-Mar-00 |619,106.00 |

|MICROLUT MM |3006600000 |1000301058762-2 |24-Mar-00 |4,627,852.00 |

|MICROLUT CIAL |3006600000 |1000301058762-2 |24-Mar-00 |4,579,711.00 |

|PROLUTON |3004391090 |1000301058761-5 |24-Mar-00 |862,935.00 |

|MESIGYNA |3006600000 |1000301058764-7 |29-Mar-00 |24,564,758.00 |

|UL TRALAN |3004321090 |1000301058768-6 |29-Mar-00 |174.530.00 |

|NERISONA |3004391090 |1000301058768-6 |29-Mar-00 |87,435.00 |

|SCHERIDERM MM |3004201090 |1000301058769-3 |29-Mar-00 |1,300,994.00 |

|MIRENA |3006600000 |1000301058770-1 |29-Mar-00 |1,246,572.00 |

|LlNDISC 50 MM |3005109000 |1000301058771-9 |29-Mar-00 |1,391,492.00 |

|RELI EV 60% |3006302000 |1000301058915-2 |05-Abr-00 |613,789.00 |

|MICROGYNON |3006600000 |1000301058875-6 |11-Abr-00 |2,995,779.00 |

|MICROGYNON |3006600000 |1000301058875-6 |11-Abr-00 |6,188,187.00 |

|CLlANE |3004391090 |1000301058883-5 |12-Abr-00 |1,967,242.00 |

|CLlANE MM |3004391090 |1000301058883-5 |12-Abr-00 |1,135,593.00 |

|FEMIANE MM |3006600000 |1000301058884-2 |12-Abr-00 |6,959,457.00 |

|LlNDISC 50 |3005109000 |1000301058930-3 |28-Abr-00 |2,780,825.00 |

|ADVANTAN |3004321090 |1000301058930-3 |28-Abr-00 |454,777.00 |

|FEMIANE |3006600000 |1000301058929-5 |28-Abr-00 |7,949,568.00 |

|IOPAMIRON 370 |3006302000 |1000301058948-5 |03-May-00 |807,709.00 |

|IOPAMIRON 300 |3006302000 |1000301058948-5 |03-May-00 |2,385,117.00 |

|LlNDISC 50 |3005109000 |1000301058957-1 |04-May-00 |9,399,167.00 |

|MICROGYNON |3006600000 |1000301058957-1 |04-May-00 |1,625,518.00 |

|LlNDISC 50 MM |3005109000 |1000301058956-4 |04-May-00 |1,953,555.00 |

|RELlEV 60% |3006302000 |1000301058969-1 |05-May-00 |521,191.00 |

|UROMIRON |3006302000 |1000301058968-2 |05-May-00 |357,869.00 |

|MICROGYNON |3006600000 |10003010590755 |12-May-00 |4,559,626.00 |

|NEOGYNON CD |3006600000 |10003010590748 |12-May-00 |5,146,534.00 |

|NEOGYNON 21 |3006600000...

Para continuar leyendo

Solicita tu prueba

VLEX utiliza cookies de inicio de sesión para aportarte una mejor experiencia de navegación. Si haces click en 'Aceptar' o continúas navegando por esta web consideramos que aceptas nuestra política de cookies. ACEPTAR