Nobleza Piccardo S.A.I.C v. Municipalidad de Río Cuarto

The plaintiff was compelled by resolution 27 211 of the Directorate General of Resources of the Municipality of Río Cuarto [Dirección General de Recursos] to pay a tax that affected its commercial, industrial and service activity. Nobleza Piccardo S.A.I.C appealed this resolution to the Administrative Court of the Municipality Río Cuarto [Tribunal Administrativo de la Municipalidad de Río Cuarto] which confirmed the resolution. The plaintiff appealed with the Civil, Commercial and Administrative Courts of Appeal which partially admitted the complain in the terms of law 7182. The plaintiff filed an extraordinary appeal with the Supreme Court of Justice which was dismissed because it didn’t comply with the procedural requirement of establishing domicile in the city of Córdoba and then filed a complaint with the same Court.

The Supreme Court of Justice found that the complaint was inadmissible in the terms of art. 280 of the National Code of Civil and Commercial Procedure.