{
  "id": "nexus-ext-1-0034-364021",
  "citation": "Res. 00733-2024 Tribunal Agrario",
  "section": "nexus_decisions",
  "doc_type": "court_decision",
  "title_es": "Competencia agraria en cobro de impuesto sobre bebidas alcohólicas",
  "title_en": "Agrarian Jurisdiction for Alcohol Tax Collection",
  "summary_es": "La resolución del Tribunal Agrario aborda un conflicto de competencia surgido en un proceso monitorio dinerario, donde el Instituto de Desarrollo Rural (INDER) pretende cobrar una deuda tributaria derivada del impuesto del 8% sobre bebidas alcohólicas, establecido en la Ley 5792 y reformado por la Ley 9036. El tribunal analiza si la jurisdicción agraria es competente para conocer de este cobro, considerando la naturaleza del crédito y las normas que rigen la competencia material agraria según la Ley de Jurisdicción Agraria. La decisión se fundamenta en la reiterada jurisprudencia de la Sala Primera, que ha precisado que, al tratarse de un tributo vinculado al financiamiento del desarrollo rural, su cobro judicial corresponde a la jurisdicción agraria, ya que el INDER actúa como acreedor y la deuda guarda relación directa con la actividad y fines de esta institución especializada.",
  "summary_en": "The Agrarian Tribunal resolves a jurisdictional conflict in a monetary payment order proceeding, where the Rural Development Institute (INDER) seeks to collect a tax debt from the 8% levy on alcoholic beverages, established under Law 5792 and amended by Law 9036. The court determines whether the agrarian jurisdiction is competent to hear this collection claim, analyzing the nature of the credit and the rules governing material agrarian jurisdiction under the Agrarian Jurisdiction Law. The decision relies on settled case law from the First Chamber, which has clarified that since this tax is tied to financing rural development, its judicial collection falls within agrarian jurisdiction, as INDER acts as creditor and the debt is directly related to the activities and purposes of this specialized institution.",
  "court_or_agency": "Tribunal Agrario",
  "date": "2024",
  "year": "2024",
  "topic_ids": [
    "_off-topic"
  ],
  "primary_topic_id": "_off-topic",
  "es_concept_hints": [
    "INDER",
    "Ley 5792",
    "Ley 9036",
    "jurisdicción agraria",
    "proceso monitorio",
    "Sala Primera",
    "impuesto bebidas alcohólicas"
  ],
  "concept_anchors": [
    {
      "article": "Art. 8",
      "law": "Ley 5792"
    },
    {
      "article": "Art. 37",
      "law": "Ley 9036"
    },
    {
      "article": "Art. 1",
      "law": "Ley 6734"
    },
    {
      "article": "Art. 2",
      "law": "Ley 6734"
    },
    {
      "article": "Art. 16",
      "law": "Ley 6734"
    }
  ],
  "keywords_es": [
    "competencia agraria",
    "proceso monitorio dinerario",
    "INDER",
    "impuesto bebidas alcohólicas",
    "Ley 5792",
    "Ley 9036",
    "Sala Primera",
    "jurisdicción agraria",
    "desarrollo rural"
  ],
  "keywords_en": [
    "agrarian jurisdiction",
    "payment order proceeding",
    "INDER",
    "alcohol tax",
    "Law 5792",
    "Law 9036",
    "First Chamber",
    "agrarian court",
    "rural development"
  ],
  "excerpt_es": "Sobre la competencia materia en procesos monitorios cuando se pretende el cobro del impuesto que nace del artículo 8 de la Ley 5792 del 1 de setiembre de 1975, reformado por el ordinal 37 de la Ley 9036, correspondiente a un canon del 8% sobre las bebidas alcohólicas, ha dicho la Sala Primera en forma reiterada: [...]",
  "excerpt_en": "Regarding material jurisdiction in payment order proceedings when the collection of the tax arising from article 8 of Law 5792 of September 1, 1975, as amended by article 37 of Law 9036, corresponding to an 8% levy on alcoholic beverages is sought, the First Chamber has repeatedly held: [...]",
  "outcome": {
    "label_en": "Jurisdictional conflict",
    "label_es": "Conflicto de competencia",
    "summary_en": "The Agrarian Tribunal rules that jurisdiction for the judicial collection of the alcohol tax lies with the agrarian courts.",
    "summary_es": "El Tribunal Agrario resuelve que la competencia para el cobro judicial del impuesto sobre bebidas alcohólicas corresponde a la jurisdicción agraria."
  },
  "pull_quotes": [
    {
      "context": "Considerando II",
      "quote_en": "Regarding material jurisdiction in payment order proceedings when the collection of the tax arising from article 8 of Law 5792 is sought... the First Chamber has repeatedly held: [...]",
      "quote_es": "Sobre la competencia materia en procesos monitorios cuando se pretende el cobro del impuesto que nace del artículo 8 de la Ley 5792... ha dicho la Sala Primera en forma reiterada: [...]"
    }
  ],
  "cites": [],
  "cited_by": [],
  "references": {
    "internal": [
      {
        "target_id": "norm-2206",
        "kind": "concept_anchor",
        "label": "Ley 5792  Art. 8"
      },
      {
        "target_id": "norm-72582",
        "kind": "concept_anchor",
        "label": "Ley 9036  Art. 37"
      },
      {
        "target_id": "norm-2107",
        "kind": "concept_anchor",
        "label": "Ley 6734  Art. 1"
      }
    ],
    "external": []
  },
  "source_url": "https://nexuspj.poder-judicial.go.cr/document/ext-1-0034-364021",
  "tier": 2,
  "_editorial_citation_count": 0,
  "regulations_by_article": null,
  "amendments_by_article": null,
  "dictamen_by_article": null,
  "concordancias_by_article": null,
  "afectaciones_by_article": null,
  "resoluciones_by_article": null,
  "cited_by_votos": [],
  "cited_norms": [],
  "cited_norms_inverted": [
    {
      "doc_id": "norm-2107",
      "norm_num": "6734",
      "norm_name": "Ley de Jurisdicción Agraria",
      "tipo_norma": "Ley",
      "norm_fecha": "29/03/1982"
    },
    {
      "doc_id": "norm-2206",
      "norm_num": "5792",
      "norm_name": "Ley del Timbre Agrario y Financiamiento para el Desarrollo Rural",
      "tipo_norma": "Ley",
      "norm_fecha": "01/09/1975"
    },
    {
      "doc_id": "norm-33635",
      "norm_num": "",
      "norm_name": "Ley Orgánica del Poder Judicial",
      "tipo_norma": "",
      "norm_fecha": ""
    },
    {
      "doc_id": "norm-72582",
      "norm_num": "9036",
      "norm_name": "Ley de Transformación del IDA en INDER y Creación de la Secretaría Técnica de Desarrollo Rural",
      "tipo_norma": "Ley",
      "norm_fecha": "11/05/2012"
    }
  ],
  "sentencias_relacionadas": [],
  "temas_y_subtemas": [],
  "cascade_only": false,
  "amendment_count": 0,
  "body_es_text": "\"II.- Sobre la competencia materia en procesos monitorios cuando se pretende el cobro del impuesto que nace del artículo 8 de la Ley 5792 del 1 de setiembre de 1975, reformado por el ordinal 37 de la Ley 9036, correspondiente a un canon del 8% sobre las bebidas alcoholicas, ha dicho la Sala Primera en forma reiterada: [...]\"",
  "body_en_text": "**\"II.-** Regarding subject-matter jurisdiction in payment order proceedings (procesos monitorios) when the aim is to collect the tax arising from Article 8 of Law 5792 of September 1, 1975, as amended by section 37 of Law 9036, corresponding to an 8% levy (canon) on alcoholic beverages, the First Chamber has repeatedly stated: [...]\""
}