UCR exemption from municipal waste fee not lost by renaming the serviceExención de tasas municipales a la UCR no se pierde por cambio de nombre del servicio de basura

IMPROPER HIERARCHY (Municipal) ACTOR/A: UNIVERSITY OF COSTA RICA (UCR) DEMANDADO/A: MUNICIPALITY OF THE CENTRAL CANTON OF SAN JOSÉ No. N° 2023003612 CONTENTIOUS-ADMINISTRATIVE AND CIVIL TREASURY TRIBUNAL, SECOND JUDICIAL CIRCUIT, SAN JOSÉ, GOICOECHEA, at fourteen hours and thirty-one minutes on the twenty-first of September, two thousand twenty-three.- This Tribunal hears, as a NON-HIERARCHICAL COMPTROLLER OF LEGALITY, the appeal filed by the UNIVERSITY OF COSTA RICA, represented by GUSTAVO GUTIERREZ ESPELETA, in his capacity as Rector; against resolution ALCALDÍA-00447-2022 of February 15, 2022, issued by the Municipal Mayor's Office of San José.

CONSIDERING I) BACKGROUND FIRST: On January 5, 2022, the University of Costa Rica requested the application of the payment exemption for urban services, for the period from April 2020 to February 2021 (image 5 of the judicial file downloaded electronically). SECOND: In resolution ALCALDÍA-00447-2022 of February 15, 2022, the Municipality of San José rejected the request, considering that the collection of all urban services from the university entity should be maintained (image 8 of the judicial file downloaded electronically). THIRD: Disagreeing with the decision, in a brief dated February 28, 2022, the university filed a motion for reconsideration and an alternative appeal (imagen 38 of the judicial file downloaded in ascending order). FOURTH: In resolution ALCALDIA-00782-2022 of April 1, 2022, the Municipality rejected the motion for reconsideration filed and elevated the proceedings to be heard by this Tribunal (image 68 of the judicial file downloaded in ascending order).

• II)PROVEN FACTS: FIRST: The University of Costa Rica is exempt from the payment of tributes and surcharges (Article 6, Ley 7293, Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones). SECOND: The exoneration under Ley 7293 is limited to tributes created after the law itself (Article 63 of the Código Tributario). THIRD: Since 1970, the Código Municipal (Ley 4574) established the following tributes: public lighting services, cleaning of public roads, garbage collection, and maintenance of parks and green areas (Article 87, Código Municipal *Repealed* Ley 4574). FOURTH: The current Código Municipal (Ley 7794) establishes the following tributes: a- public lighting; b- cleaning of public roads; c- separate collection, transportation, recovery, treatment, and adequate disposal of ordinary waste; d- maintenance of parks and green areas; e- municipal police service and any other municipal service (Article 83, Código Municipal, Ley 7794). FIFTH: The Municipality of San José does not collect the tribute for public lighting (uncontested fact). SIXTH: The garbage collection service is currently called separate collection, transportation, recovery, treatment, and adequate disposal of ordinary waste (uncontested fact). SEVENTH: The passive and active subjects of the tributary obligation whose taxable event (hecho generador) is garbage collection continue to be the University of Costa Rica and the Municipality of San José (the proceedings). EIGHTH: The object of the tributary obligation for the separate collection, transportation, recovery, treatment, and adequate disposal of ordinary waste continues to be the provision of the public garbage collection service (the proceedings). NINTH: The Municipal Police service, and the sidewalk maintenance, rehabilitation, and construction service, were created after Ley 7794 (the proceedings). TENTH: The exoneration provided in Ley 7293 covers the University of Costa Rica regarding the following urban services: 1- Public Lighting; 2- Cleaning of Public Roads; 3- Maintenance of parks and green areas; 4- Garbage collection (currently called "separate collection, transportation, recovery, treatment, and adequate final disposal of ordinary waste") (the proceedings). ELEVENTH: The Municipal Police service and the sidewalk maintenance, rehabilitation, and construction service, being contemplated after the entry into force of Ley 7293, fall outside the scope of the exception raised by the cited regulation (the proceedings).
• III)UNPROVEN FACTS: SOLE: That the creation of the garbage collection service (separate collection, transportation, recovery, treatment, and adequate final disposal of ordinary waste) constitutes a new tribute.
• IV)SUMMARY OF ALLEGATIONS (GRIEVANCES): The appellant university considers that the Municipality's rejection of the urban services exoneration request does not take into account the exoneration regime of Ley 7293, which has not been repealed, but rather was even ratified by Ley 8788 of November 18, 2009. It believes that the pronouncement made omits reference to the Código de Normas y Procedimientos Tributarios, such that if a special rule expressly provides for an exemption, it must prevail. They state that, in their opinion, no new tribute creation has occurred, since the active subject, passive subject, and taxable event (hecho generador) remain the same.
• V)REGARDING TAX EXEMPTIONS: In Tax Law, more specifically in the tax legal relationship, the obligations assumed by taxpayers consist mainly of the provision of the tribute from the substantive tax obligations, with the source of the tax obligation being the taxable event (hecho generador), which can arise only by mandate of a law. In addition to tax collection policy, states develop other development strategies through which exceptions to the application of tributes are created, which include fiscal benefits, understood as the granting of protectionist fiscal measures, which may include tax exonerations or the granting of subsidies of various kinds, such as, for example, State bonds for certain activities (productive or cultural), access to official credits with reduced interest rates and deferred amortization periods, customs franchises, among others. These are, then, "support measures or instrumental stimulus through a tax relief mechanism" (SOLER ROCH, M.T. Incentivos a la inversión y justicia tributaria, Civitas, Madrid, 1983, p.20). Exonerations seek to prevent the creation of the tax obligation—total exemption—or reduce the amount of the tribute—partial exemption—through bonuses or deductions for certain factual situations included within the scope of the taxable event (hecho imponible) whose occurrence does not give rise to the creation of the tax payment obligation, constituting an exception to the normal effects derived from the occurrence of that event. The tax exemption norm has the power to nullify the effects of the one creating it, as it affects either the subjective or objective element of the taxable event (hecho imponible), or the elements of quantification of the tribute, that is, in the taxable base (deductions and reductions) or in the tax rate. The classic theory of exemption defines exonerations as a legal dispensation from the tax obligation, that is, as an abrogation of the payment obligation, despite the taxable event (hecho imponible) occurring, which is the effect they produce, that is, the exception from the obligation to contribute to public expenses for certain subjects (subjective exoneration), or for certain situations or facts (objective exoneration). Thus, a tax exemption takes place when a norm contemplates that in those situations expressly provided for by it, despite the occurrence of the taxable event (hecho imponible), its main effect does not arise: the duty to pay the tribute or tax obligation.
• VI)ON THE MERITS: In this particular case, the central object of the conflict arises because, for the Municipality, the University of Costa Rica is not covered by the exemption contained in Ley 7293 of April 3, 1992, which establishes a series of limitations that the exemption the University had been enjoying must have, including its application to tributes existing at the time of its creation. In this way, it considers that the rate for garbage collection, now called separate collection, transportation, recovery, treatment, and adequate final disposal of ordinary waste, and maintenance of parks and green areas, constitutes a new tax. They consider the same situation regarding the municipal police service and the sidewalk rehabilitation and construction service. Regarding the cleaning of public roads and the maintenance of parks and green areas, they argue that the name of the rate varied, and for this reason, it became a new tribute with new characteristics, and consequently, the collection of the same must be maintained. To resolve the conflict, it is important, firstly, to take into account what is regulated in Ley 7293 of 1992, Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones; what was previously established in the Código Municipal; and finally, but no less importantly, the elements of the tax obligation. Article 6 of the Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones expressly states: "State university institutions of higher education are exonerated from the payment of all tributes and surcharges for the acquisition of goods and services necessary for the fulfillment of their purposes. Para-university institutions will continue to enjoy the benefits granted in Article 12 of Ley Nº 6541 of November 19, 1980. Goods acquired under this provision may be sold at any time, upon prior payment of the taxes and tributes from which they are exonerated." This law ordered an amendment to Article 63 of the Código de Normas y Procedimientos Tributarios, which today reads as follows: "Article 63.- Limit of application. Even if there is an express provision of the tax law, the exemption does not extend to tributes established after its creation." This allows concluding that if the tribute for which the exoneration was requested is subsequent to Ley 7293, the exoneration cannot be applied. In this specific case, the request concerns the payment of urban services, whose collection is based on what is regulated in Article 83 of the Código Municipal, which provides for 5 items to be paid, namely: a- public lighting; b- cleaning of public roads; c- separate collection, transportation, recovery, treatment, and adequate disposal of ordinary waste; d- maintenance of parks and green areas; e- municipal police service and any other municipal service. In this sense, the criterion of the Municipality of San José lies in the fact that the Código Municipal (Ley N. 7794) and the Ley para la Gestión Integral de Residuos (Ley N. 8839), are subsequent to the creation of the Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones (Ley N. 7293); consequently, it cannot be understood that the exonerative regime in favor of the UCR contains the rates of Article 83 of the Código Municipal. For its part, the University points out that since the 1970 Código Municipal, these tributes already existed, and therefore, the exoneration does apply to them. In this regard, the 1970 Código Municipal (Ley 4574), [currently repealed by Ley N. 7794, Código Municipal], established in Article 87 the following: "The municipalities shall charge rates for the urban services they provide, which shall be prepared taking into consideration the effective cost of the service and a ten percent profit for its development. The services of public lighting, cleaning of public roads, garbage collection, and maintenance of parks and green areas must be paid by the users even if they show no interest in them. The municipalities must increase, by municipal agreement and prior publication in the Official Gazette, the municipal rate for the public lighting service, by the same percentage in which the corresponding institutions approve the reclassification of electric power rates." (Highlighting is our own). As observed, of the five items currently regulated by the Código Municipal, being these: a- public lighting; b- cleaning of public roads; c- separate collection, transportation, recovery, treatment, and adequate disposal of ordinary waste; d- maintenance of parks and green areas; e- municipal police service and any other municipal service; 4 were already regulated since 1970 (public lighting, cleaning of public roads, maintenance of parks and green areas, and garbage collection, currently called separate collection, transportation, recovery, treatment, and adequate disposal of ordinary waste). The only rate that, per se, can be considered new is the Municipal Police one, because the code of that era was indeed silent on the matter. Consequently, with the regulations cited in this regard, the University would not be exonerated from paying this service, since its regulation, as pointed out by the Municipality of San José, is subsequent to the Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones; its entry into force occurs specifically with Ley 7794, Código Municipal in effect since 1998. However, public lighting, cleaning of public roads, maintenance of parks and green areas, and garbage collection were indeed regulated, and therefore, the exception regulated by the Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones (Ley N. 7293) applies to them. Now, the Municipality expressly acknowledges that public lighting is no longer charged, so there is no conflict in this regard. A conflict does exist regarding the cleaning of public roads, the maintenance of parks and green areas, and garbage collection, because they are still contemplated—one with a name variation, but which in the opinion of the drafter does not entail a substantial variation that makes it worthy of being a new rate; and the other two, regulated with the same terminology. Therefore, on these services, the University of Costa Rica enjoys the exoneration mentioned above. Note that Ley 7293 provides for the specific exoneration of state university institutions of higher education from the payment of all tributes and surcharges for the acquisition of goods and services necessary for the fulfillment of their purposes; consequently, the collection of such services for this university study center is improper when no type of change has occurred. The garbage or ordinary waste collection service merits special attention, since the Municipality of San José holds the thesis that it cannot be considered in the exoneration because its name is different. As previously stated, this service is currently called "separate collection, transportation, recovery, treatment, and adequate final disposal of ordinary waste," and for this reason, for the Municipal entity, it is a different rate. However, from this analysis, this Tribunal must depart, for the reasons that follow. Regarding the tax obligation, it is necessary to remember that there are two types of subjects: active and passive, where the former is the State or some minor public entity (like municipalities, for example), which holds the so-called power of imperium, from which the financial power derives (Article 14 of the Código de Normas y Procedimientos Tributarios), through which tributes are created and a certain amount of wealth is coercively obtained from the private sphere of the taxpayer to finance public expenses. The passive subject is the one upon whom the Law imposes obligations and corresponds to one who is subjected to the State's power of imperium. The obligations assumed by the passive subjects consist mainly of the provision of the tribute from the substantive tax obligations, with the source of the tax obligation being the taxable event (hecho generador), which can arise only by mandate of a law. The substantive obligation, also called the main obligation, consists of that provision of a patrimonial nature, which, viewed from a double perspective, can be expressed as an obligation to give (the taxpayer) and to receive (the treasury). It is the Law that, for the sake of satisfying a higher public interest, destined for the fulfillment of state obligations, subjects the taxpayer to a regime of additional obligations. The burdens weighing on the taxpayer, for the sole reason of being such, are imposed by Law, which must cause his sphere of particular interests to yield in favor of a higher public interest. In this scenario, it is clear that both the active subject (Municipality of San José) and the passive subject (University of Costa Rica) remain the same, and have not undergone any type of modification regarding the tax obligation. Now, the object of the tax obligation is where there is divergence between the criteria of the Municipality and the University. In this argumentative line, if one considers the genesis provided in Article 87 of Ley 4574, it is clear that from that moment garbage collection was contemplated, and for this reason, the University of Costa Rica is also covered by the exception provided in Ley N. 7293. And although it is true that the treatment given to this waste varied with the Ley para la Gestión Integral de Residuos (Ley N° 8839), it is not true that a new rate was formed; rather, it underwent updates in accordance with the country's current reality and the different guidelines that have emerged in environmental matters over the years. However, regardless of the fact that waste must now have a different treatment, the object of the rate remains unchanged, and it is constituted by the provision of the garbage collection service. It is different that the municipality must give a different treatment to what is collected, but this does not constitute a change in the object of the tax obligation, since, as indicated, the genesis remains the same. Therefore, if the 3 elements of the tax obligation have been maintained over time, the Municipality cannot claim that it is a new tribute. Doing so only creates legal uncertainty and would be contrary to all current regulations, and more significantly, it would open a loophole for Municipalities, by changing a tribute's name, to make undue collections from those who are exonerated by law, such is the case of the Universities, and in this specific case, the University of Costa Rica. In summary, the exoneration provided in Ley 7293 covers the University of Costa Rica regarding the following urban services: 1- Public Lighting; 2- Cleaning of Public Roads; 3- Maintenance of parks and green areas; 4- Garbage collection (currently called "separate collection, transportation, recovery, treatment, and adequate final disposal of ordinary waste"). On the other hand, regarding the Municipal Police service and the sidewalk maintenance, rehabilitation, and construction service, being contemplated after the entry into force of Ley 7293, they would fall outside the scope of the exception raised by the cited regulation. Consequently, the resolution appealed must be annulled. The Municipality of San José must proceed to resolve the exoneration request filed by the University of Costa Rica, taking into consideration what is stated in this resolution.
• VII)REGARDING THE COPY OF THE FILE AND RETURN OF DOCUMENTS: As this venue has been processed electronically, it is available to the parties to obtain a comprehensive copy containing both the administrative file submitted by the Municipal Corporation and all pieces that make up this appeal, for which they must provide the electronic storage device (USB drive or compact disc). Likewise, in the event that physical or electronic documentation (plans, photographs, reports, etc.) entered that remains in the custody of the Office, the party who provided it may withdraw it within a period of 30 business days, in accordance with the provisions of Article 12 of the Reglamento sobre Expediente Electrónico ante el Poder Judicial, approved by the Corte Plena in session No. 27-11 of August 22, 2011, Article XXVI, and published in the Boletín Judicial No. 19 of January 26, 2012, as well as in the agreement approved by the Consejo Superior del Poder Judicial, in session No. 43-12 held on May 3, 2012, Article LXXXI.

THEREFORE In accordance with the foregoing sections, the appeal filed by the UNIVERSITY OF COSTA RICA against resolution ALCALDÍA-00447-2022 of February 15, 2022, issued by the Municipal Mayor's Office of San José, is declared UPHELD, and consequently, the appealed resolution is ANNULLED. The Municipality of San José must proceed to resolve the exoneration request filed by the University of Costa Rica, taking into consideration what is stated in this resolution. It is available to the parties to obtain a comprehensive copy containing both the administrative file submitted by the Municipal Corporation and all pieces that make up this appeal. NOTIFY. LICDA. ALANA FONSECA LOBO, JUDGE.

Goicoechea, Calle Blancos, 50 metros oeste del BNCR, frente a Café Dorado. Teléfonos: 2545-0107 ó 2545-0099. Ext. 01-2707 ó 01-2599. Fax: 2241-5664 ó 2545-0006.

**FILE:** **PROCEEDING:** IMPROPER HIERARCHY (Municipal) **PLAINTIFF:** UNIVERSITY OF COSTA RICA (UCR) **DEFENDANT:** MUNICIPALITY OF THE CENTRAL CANTON OF SAN JOSÉ **No. 2023003612** **CONTENTIOUS-ADMINISTRATIVE AND CIVIL TREASURY TRIBUNAL, SECOND JUDICIAL CIRCUIT, SAN JOSÉ, GOICOECHEA,** at fourteen hours and thirty-one minutes on the twenty-first of September, two thousand twenty-three.- This Tribunal hears, as **NON-HIERARCHICAL CONTROLLER OF LEGALITY,** the appeal filed by the UNIVERSITY OF COSTA RICA, represented by GUSTAVO GUTIERREZ ESPELETA, in his capacity as Rector; against resolution ALCALDÍA-00447-2022 of February 15, 2022, issued by the Municipal Mayor's Office of San José.

**CONSIDERING** **I) BACKGROUND** **FIRST:** On January 5, 2022, the University of Costa Rica requested the application of the payment exemption for urban services, for the period from April 2020 to February 2021 **(image 5 of the judicial file downloaded electronically).** **SECOND:** In resolution ALCALDÍA-00447-2022 of February 15, 2022, the Municipality of San José rejected the request, considering that the collection of all urban services from the university entity should be maintained **(image 8 of the judicial file downloaded electronically).** **THIRD:** Disagreeing with the decision, in a filing dated February 28, 2022, the university filed a motion for reconsideration (revocatoria) and a subsidiary appeal **(image 38 of the judicial file downloaded in ascending order).** **FOURTH:** In resolution ALCALDIA-00782-2022 of April 1, 2022, the Municipality rejected the motion for reconsideration (revocatoria) filed and elevated the proceedings to be heard by this Tribunal **(image 68 of the judicial file downloaded in ascending order).** **II) PROVEN FACTS:** **FIRST:** The University of Costa Rica is exempt from the payment of tributes and surcharges **(article 6 law 7293, Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones).** **SECOND:** The exoneration of law 7293 is limited to tributes created after the law itself ***(article 63 of the Tax Code (Código Tributario)).*** THIRD: Since 1970, the Municipal Code (Law 4574) established the following taxes: public lighting services, street sweeping, garbage collection, and maintenance of parks and green areas (Article 87, Municipal Code *Repealed* Law 4574).

FOURTH: The current municipal code (Law 7794) establishes the following taxes: a- public lighting; b- street sweeping; c- separate collection, transportation, recovery, treatment, and proper disposal of ordinary waste; d- maintenance of parks and green areas; d- municipal police service and any other municipal service (Article 83, Municipal Code, Law 7794).

FIFTH: The Municipality of San José does not charge the tax on public lighting (uncontested fact).

SIXTH: The garbage collection service is currently called separate collection, transportation, recovery, treatment, and proper disposal of ordinary waste (uncontested fact).

SEVENTH: The passive and active subjects of the tax obligation whose taxable event is garbage collection remain the University of Costa Rica and the Municipality of San José (the case record).

EIGHTH: The object of the tax obligation regarding the separate collection, transportation, recovery, treatment, and proper disposal of ordinary waste continues to be the provision of the public garbage collection service (the case record).

NINTH: The Municipal Police service, and the sidewalk maintenance, rehabilitation, and construction service, were created after Law 7794 (the case record).

TENTH: The University of Costa Rica is covered by the exemption provided in Law 7293 regarding the following urban services: 1- Public Lighting; 2- Street Sweeping; 3- Maintenance of parks and green areas; 4- Garbage Collection (today called "separate collection, transportation, recovery, treatment, and proper final disposal of ordinary waste") (the case record).

ELEVENTH: The Municipal Police service and the sidewalk maintenance, rehabilitation, and construction, having been contemplated after the entry into force of Law 7293, fall outside the scope of the exception set forth in the cited law (the case record).

• III)UNPROVEN FACTS:

SOLE: That the creation of the garbage collection service (separate collection, transportation, recovery, treatment, and proper final disposal of ordinary waste) constitutes a new tax.

• IV)SUMMARY OF ALLEGATIONS (GRIEVANCES): The appellant university considers that the rejection of the urban services exemption request made by the Municipality fails to take into account the exemption regime of Law 7293, which has not been repealed, but rather was even ratified through Law 8788 of November 18, 2009. It deems that the pronouncement made omits to refer to the Code of Tax Rules and Procedures, so that if there is a special law that expressly provides for an exemption, it must prevail. They state that in their opinion, no new tax has been created, since the active subject, passive subject, and taxable event remain the same.
• V)ON TAX EXEMPTIONS: In Tax Law, more specifically in the tax legal relationship, the obligations assumed by taxpayers mainly consist of the payment of the tax of the substantive tax obligations, the source of the tax obligation being the taxable event, which can arise solely by mandate of a law. In addition to the tax collection policy, states develop other development strategies through which exceptions to the application of taxes are created, among which are tax benefits, understood as the granting of protectionist fiscal measures, which may include tax exemptions or the granting of subsidies of various kinds, such as, for example, State bonds for certain activities (productive or cultural), access to official credits with reduced interest rates and deferred amortization periods, customs franchises, among others. It is therefore about "support measures or instrumental stimulus through a tax relief mechanism" (SOLER ROCH, M.T. Incentivos a la inversión y justicia tributaria, Civitas, Madrid, 1983, p.20). Exemptions seek to prevent the birth of the tax obligation —total exemption—, or to reduce the amount of the tax —partial exemption—, through bonuses or deductions in the face of certain factual situations included within the scope of the taxable event whose occurrence does not give rise to the emergence of the tax payment obligation, constituting an exception to the normal effects derived from the occurrence thereof. The tax exemption rule has the power to nullify the effects of the rule that creates it, as it affects either the subjective or objective element of the taxable event, or the elements of quantification of the tax, that is, in the taxable base (deductions and reductions) or in the tax rate. The classical theory of exemption defines exemptions as a legal dispensation from the tax obligation, that is, as a derogation of the payment obligation, despite the occurrence of the taxable event, which is the effect they produce, that is, the exception to the obligation to contribute to public expenses for certain subjects (subjective exemption), or for certain situations or events (objective exemption). Thus, tax exemption takes place when a rule provides that in those situations expressly provided for by it, despite the occurrence of the taxable event, its main effect does not develop: the duty to pay the tax or tax obligation.
• VI)ON THE MERITS: In this particular case, the central object of the dispute gives rise to the fact that for the Municipality, the University of Costa Rica is not covered by the exemption contained in Law 7293 of April 3, 1992, which establishes a series of limitations that the exemption the University had been enjoying must have, including its application to taxes existing at the time of its creation. In this way, it considers that the garbage collection fee, now called separate collection, transportation, recovery, treatment, and proper final disposal of ordinary waste, and maintenance of parks and green areas, constitutes a new tax. They consider the same situation with the municipal police service and the sidewalk rehabilitation and construction service.

Regarding the cleaning of public roads and the maintenance of parks and green areas, they argue that the name of the rate varied and therefore, it became a new tax with new characteristics, and consequently the collection of the same must be maintained.

In order to resolve the conflict, it is important to first take into account what is regulated in Law 7293 of 1992, Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones; what is indicated above in the Municipal Code; and finally, but not least, the elements of the tax obligation.

Article 6 of the Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones expressly states: *"State university institutions of higher education are exempted from the payment of all taxes and surcharges for the acquisition of goods and services necessary for the fulfillment of their purposes. Para-university institutions shall continue to enjoy the benefits granted in article 12 of Law No. 6541 of November 19, 1980. Goods acquired under this provision may be sold at any time, upon prior payment of the taxes and tributes from which they are exempted."* This law provided for a reform to article 63 of the Tax Code of Standards and Procedures, which today reads as follows: *"Article 63.- Limit of application. Even if there is an express provision of tax law, the exemption does not extend to taxes established after its creation."* This allows us to conclude that if the tax for which the exemption was requested is subsequent to Law 7293, the exemption cannot be applied. In the specific case, the request concerns the payment for urban services, the collection of which is grounded in the provisions of article 83 of the Municipal Code, which establishes 5 items to be paid, namely: a- public lighting; b- cleaning of public roads; c- separate collection, transportation, recovery, treatment, and adequate disposal of ordinary waste; d- maintenance of parks and green areas; d- municipal police service and any other municipal service.

In this regard, the criterion of the Municipality of San José is that the Municipal Code (Law No. 7794) and the Law for Integrated Waste Management (Law No. 8839) are subsequent to the creation of the Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones (Law No. 7293); consequently, it cannot be understood that the exemption regime in favor of the UCR contains the rates of article 83 of the Municipal Code. For its part, the University points out that since the Municipal Code of 1970, these taxes already existed, therefore the exemption does apply to them. In this respect, the Municipal Code *of 1970 (Law 4574)*, [currently repealed by Law No. 7794, Municipal Code], established in article *87 the following: "Municipalities shall charge rates for the urban services they provide, which shall be prepared taking into consideration the effective cost of the service and a ten percent profit for its development. The services of public lighting, cleaning of public roads, garbage collection, and maintenance of parks and green areas must be paid for by users even if they do not demonstrate an interest in them. Municipalities shall increase, by municipal agreement and after publication in the Official Gazette, the municipal rate for the public lighting service, by the same percentage in which the corresponding institutions approve the reclassification of electric energy rates."* (The emphasis is ours). As can be seen, of the five items currently regulated by the Municipal Code, namely: a- public lighting; b- cleaning of public roads; c- separate collection, transportation, recovery, treatment, and adequate disposal of ordinary waste; d- maintenance of parks and green areas; d- municipal police service and any other municipal service; 4 were regulated since 1970 (public lighting, cleaning of public roads, maintenance of parks and green areas, and garbage collection, today called separate collection, transportation, recovery, treatment, and adequate disposal of ordinary waste). The only rate that, per se, can be considered new is the Municipal Police rate, because the code of that era was indeed silent on this matter. Consequently, with the regulations cited in this regard, the University would not be exempted from paying for this service, since its regulation, as the Municipality of San José indicated, is subsequent to the Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones; its entry into force occurred specifically with Law 7794, the Municipal Code in force since 1998. However, public lighting, cleaning of public roads, maintenance of parks and green areas, and garbage collection were indeed regulated, and consequently, the exception regulated by the Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones (Law No. 7293) applies to them. Now, the Municipality expressly acknowledges that public lighting is no longer charged, so there is no conflict in this regard. A conflict does exist regarding the cleaning of public roads, the maintenance of parks and green areas, and garbage collection, because these are still contemplated—one with a variation in name, but which, in the opinion of the drafter, does not entail a substantial variation that makes it deserving of being a new rate; and the other two, regulated with the same terminology; ergo, the exemption indicated above applies to these services for the Universidad de Costa Rica. Note that Law 7293 provides a specific exemption for state university institutions of higher education from the payment of all taxes and surcharges for the acquisition of goods and services necessary for the fulfillment of their purposes; consequently, the collection of such services from this university study center is improper when no type of change has occurred. The garbage or ordinary waste collection service deserves special attention, since the Municipality of San José maintains the thesis that it cannot be considered for exemption because its name is different; as stated previously, today this service is called *"separate collection, transportation, recovery, treatment, and final adequate disposal of ordinary waste"*, which is why for the municipal entity, it is a different rate. However, this Tribunal must depart from such analysis for the reasons that will be stated forthwith.

Regarding the tax obligation (obligación tributaria), it is necessary to recall that there are two types of subjects: active and passive, where the first is the State or some minor public entity (such as municipalities, for example), which holds the so-called power of authority (potestad de imperio), from which the financial authority (potestad financiera) derives (article 14 of the Código de Normas y Procedimientos Tributarios) through which taxes (tributos) are created and a certain amount of wealth is coercively obtained from the taxpayer's private sphere to finance public expenses. The passive subject is the one upon whom the Law imposes obligations and corresponds to the one who is subject to the State's power of authority. The obligations assumed by passive subjects consist mainly of the payment of the tax (tributo) of the substantial tax obligations (obligaciones tributarias sustanciales), the source of the tax obligation being the taxable event (hecho generador), which can arise only by mandate of a law. The substantial obligation (obligación sustancial), also called the principal obligation, consists of that performance of a patrimonial nature, which viewed from a dual perspective can be expressed as an obligation to give (the taxpayer) and to receive (the tax authority). It is the Law that, for the sake of satisfying a superior public interest, aimed at fulfilling state obligations, subjects the taxpayer to a regime of additional obligations. The burdens that weigh on the taxpayer, by their very reason of being such, are imposed by Law, which must cause their sphere of private interests to yield in favor of a superior public interest.

In this scenario, it is clear that both the active subject (Municipalidad de San José) and the passive subject (Universidad de Costa Rica) remain the same, and have not undergone any type of modification regarding the tax obligation. However, the object of the tax obligation is the one that has divergence between the criteria of the Municipality and the University. In this line of argument, if the genesis provided for in article 87 of Law 4574 is considered, it is clear that from that moment the collection of garbage was proposed, therefore, the Universidad de Costa Rica is also covered by the exemption provided in Law 7293, and while it is true that the treatment given to these wastes changed with the Ley para la Gestión Integral de Residuos (Law No. 8839), it is not true that a new fee was formed, but rather it underwent updates in accordance with the current reality of the country and the different guidelines that have emerged in environmental matters over the years. However, regardless of the fact that now the waste must receive a different treatment, the object of the fee remains unchanged, and it is constituted by the provision of the garbage collection service. It is different that the municipality must give a different treatment to what is collected, but this does not constitute a change in the object of the tax obligation, since, as indicated, the genesis remains the same. Therefore, if the 3 elements of the tax obligation have been maintained over time, the Municipality cannot claim that this is a new tax (tributo); doing so only creates legal uncertainty and would be contrary to all current regulations, and even more significantly, it would open a loophole for Municipalities, by changing the name of a tax, to make improper charges to those who by law are exempt, such is the case of the Universities, and in the specific case, the Universidad de Costa Rica. In summary, the Universidad de Costa Rica is covered by the exemption provided in Law 7293 regarding the following urban services: 1- Public Lighting; 2- Cleaning of Public Roads; 3- Maintenance of Parks and Green Areas; 4- Garbage Collection (currently called "separate collection, transport, recovery, treatment and adequate final disposal of ordinary waste"). On the other hand, regarding the Municipal Police service and the maintenance, rehabilitation and construction of sidewalks, as they are contemplated after the entry into force of Law 7293, they would fall outside the scope of the exception raised by the cited norm. Consequently, the resolution that was appealed must be annulled. The Municipalidad de San José must proceed to resolve the exemption request filed by the Universidad de Costa Rica, taking into consideration what is stated in this resolution.

**VIII) OF THE COPY OF THE FILE AND RETURN OF DOCUMENTS:** As this venue was processed electronically, it is available to the parties to obtain a complete copy that contains both the administrative file (expediente administrativo) sent by the Municipal Corporation as well as the totality of the documents that make up this appeal, for which they must provide the electronic storage device (USB drive or compact disc). Likewise, in the event that physical or electronic documentation (plans, photographs, reports, etc.) that still remains in the custody of the Office was submitted, the party who provided it may withdraw it within a period of 30 business days, in accordance with the provisions of article 12 of the Reglamento sobre Expediente Electrónico ante el Poder Judicial, approved by the Corte Plena in session No. 27-11 of August 22, 2011, article XXVI and published in the Boletín Judicial No. 19 of January 26, 2012, as well as in the agreement approved by the Consejo Superior del Poder Judicial, in session No. 43-12 held on May 3, 2012, article LXXXI.

**POR TANTO** In accordance with the foregoing paragraphs, the appeal filed by the UNIVERSIDAD DE COSTA RICA against resolution ALCALDÍA-00447-2022 of February 15, 2022, issued by the Municipal Mayor's Office of San José, is declared **WITH MERIT**, consequently resolution appealed **IS ANNULLED**. The Municipalidad de San José must proceed to resolve the exemption request filed by the Universidad de Costa Rica, taking into consideration what is stated in this resolution. It is available to the parties to obtain a complete copy that contains both the administrative file sent by the Municipal Corporation as well as the totality of the documents that make up this appeal. **NOTIFÍQUESE**. **LICDA. ALANA FONSECA LOBO, JUEZA.**

Goicoechea, Calle Blancos, 50 metros oeste del BNCR, frente a Café Dorado. Teléfonos: 2545-0107 ó 2545-0099. Ext. 01-2707 ó 01-2599. Fax: 2241-5664 ó 2545-0006.

**VI) ON THE MERITS:** In the particular case, the central object of the conflict raises the issue that for the Municipality, the Universidad de Costa Rica is not covered by the exemption (exención) contained in Law 7293 of April 3, 1992, which establishes a series of limitations that the exemption the University had been enjoying must have, including its application to taxes existing at the time of its creation. In this way, it considers that the rate for garbage collection, now called separate collection, transportation, valorization, treatment, and adequate final disposal of ordinary waste, maintenance of parks and green areas, constitutes a new tax. They consider the same situation with the municipal police service and the rehabilitation and construction of sidewalks. Regarding the cleaning of public roads and the maintenance of parks and green areas, they argue that the name of the rate changed; therefore, it became a new tax with new characteristics, and consequently, the charging of the same must be maintained.

To resolve the conflict, it is important to first take into account what is regulated in Law 7293 of 1992, Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones; what was previously indicated in the Código Municipal; and finally, but not least, the elements of the tax obligation (obligación tributaria).

Article 6 of the Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones expressly provides: *"Exempt the state university institutions of higher education from the payment of all taxes and surcharges for the acquisition of goods and services necessary for the fulfillment of their purposes. The para-university institutions will continue enjoying the benefits granted in article 12 of Law No. 6541 of November 19, 1980. The goods acquired under the protection of this provision may be sold at any time, upon prior payment of the taxes and tributes from which they are exempted."* This law provided for a reform to article 63 of the Código de Normas y Procedimientos Tributarios, which today reads as follows: *"Article 63.- Limit of application. Even if there is an express provision of the tax law, the exemption is not extended to taxes established after its creation."* This allows us to conclude that if the tax on which the exemption was requested is subsequent to Law 7293, the exemption cannot be applied.

In the specific case, the request concerns the payment for urban services, the charging of which is grounded in the regulation of Article 83 of the municipal code, which provides for 5 items to be paid, namely: a- public lighting (alumbrado público); b- cleaning of public roads (limpieza de vías públicas); c- separate collection, transport, valorization, treatment, and adequate disposal of ordinary waste; d- maintenance of parks and green areas (mantenimiento de parques y zonas verdes); d- municipal police (policía municipal) service and any other municipal service.

In this regard, the criterion of the Municipality of San José is that the Municipal Code (Ley N. 7794) and the Law for Integrated Waste Management (Ley N. 8839) are subsequent to the creation of the law regulating existing exemptions, repeals, and exceptions (Ley N. 7293); consequently, it cannot be understood that the exemption regime in favor of the UCR includes the rates of Article 83 of the Municipal Code. For its part, the University points out that since the Municipal Code of 1970, these taxes already existed, and therefore the exemption does apply to them. In this regard, the Municipal Code *of 1970 (Ley 4574)*, [currently repealed by Ley N. 7794, Municipal Code], established in Article 87 the following: *"The municipalities shall charge rates for the urban services they provide, which shall be prepared taking into consideration the effective cost of the service and a ten percent profit for its development. The services of public lighting, cleaning of public roads, garbage collection, and maintenance of parks and green areas must be paid by the users even if they do not demonstrate interest in them. The municipalities must increase, by municipal agreement and prior publication in the Official Gazette, the municipal rate for the public lighting service, in the same percentage by which the corresponding institutions approve the reclassification of electric energy rates."* (Highlighting is mine). As can be observed, of the five items currently regulated by the municipal code, that is: a- public lighting; b- cleaning of public roads; c- separate collection, transport, valorization, treatment, and adequate disposal of ordinary waste; d- maintenance of parks and green areas; d- municipal police service and any other municipal service; 4 were already regulated since 1970 (public lighting, cleaning of public roads, maintenance of parks and green areas, and garbage collection, nowadays called separate collection, transport, valorization, treatment, and adequate disposal of ordinary waste), the only rate that, per se, can be considered new is that of Municipal Police, because indeed the code of that era was silent on the matter, consequently with the regulations cited in this regard, the University would not be exempted from paying for this service, since its regulation, as pointed out by the Municipality of San José, is subsequent to the Law Regulating Existing Exemptions, Repeals, and Exceptions; its entry into force occurs specifically with Ley 7794, the Municipal Code in force since 1998. However, public lighting, cleaning of public roads, maintenance of parks and green areas, and garbage collection were indeed regulated, consequently the exception regulated by the law regulating existing exemptions, repeals, and exceptions (Ley N. 7293) applies to them. Now, the Municipality expressly acknowledges that public lighting is no longer charged, so there is no conflict in that regard. A conflict does exist regarding cleaning of public roads, maintenance of parks and green areas, and garbage collection, because these continue to be contemplated, one with a variation in name, but which in the opinion of the writer does not entail a substantial variation that makes it deserving of being a new rate; and the other two, regulated with the same terminology; ergo, the University of Costa Rica enjoys the exemption noted in the preceding lines for these services.

Note that Law 7293 provides a specific exemption for state university institutions of higher education from the payment of all taxes and surcharges for the acquisition of goods and services necessary for the fulfillment of their purposes; consequently, the charging of such services to this university study center is improper, when no change has occurred. The service of garbage or ordinary solid waste collection (recolección de basura o residuos ordinarios) deserves special attention, since the Municipality of San José maintains the thesis that it cannot be considered under an exemption, because its name is different; as stated previously, today this service is called *"separate collection, transport, valorization, treatment, and adequate final disposal of ordinary solid waste" (recolección separada, transporte, valorización, tratamiento y disposición final adecuada de los residuos ordinarios)*, which is why for the municipal entity, it is a different fee. Notwithstanding such analysis, this Court must differ for the reasons that will be stated below. Regarding the tax obligation (obligación tributaria), it is necessary to remember that there are two types of subjects: active and passive, where the former is the State or some lesser public entity (such as municipalities, for example), which holds the so-called power of imperium, from which the financial power derives (article 14 of the Code of Tax Rules and Procedures), through which taxes are created and a certain amount of wealth is coercively obtained from the private sphere of the taxpayer to finance public expenses. The passive subject is the one upon whom the Law imposes obligations and corresponds to the one who is subject to the State's power of imperium. The obligations assumed by the passive subjects consist mainly in the provision of the tax of the substantial tax obligations, with the source of the tax obligation being the taxable event (hecho generador), which can arise only by mandate of a law. The substantial obligation, also called the principal obligation, consists of that provision of a patrimonial nature, which, seen from a double perspective, can be expressed as an obligation to give (the taxpayer) and to receive (the treasury) [...]

In this scenario, it is clear that both the active subject (Municipality of San José) and the passive subject (University of Costa Rica) remain the same, and have not undergone any type of modification regarding the tax obligation. Now then, the object of the tax obligation is where there is divergence between the criteria of the Municipality and the University. In this line of argument, if the genesis provided for in article 87 of Law 4574 is considered, it is clear that since that moment garbage collection was proposed; therefore, the University of Costa Rica is also covered by the exemption provided for in Law No. 7293, and while it is true that the treatment given to these solid waste varied with the Law for Integrated Waste Management (Ley para la Gestión Integral de Residuos, Law No. 8839), it is not true that a new fee was formed, but rather that it underwent updates in accordance with the current reality of the country and the different guidelines that have emerged in environmental matters over the years. However, regardless of the fact that solid waste must now receive a different treatment, the object of the fee remains intact, and it is constituted by the provision of the garbage collection service. It is different that the municipality must give a different treatment to what is collected, but this does not constitute a change in the object of the tax obligation, since, as indicated, the genesis remains the same. Therefore, if the 3 elements of the tax obligation have been maintained over time, the Municipality cannot claim that this is a new tax; doing so only creates legal uncertainty and would be contrary to all current regulations, and even more significantly, it would open a loophole for Municipalities, by changing the name of a tax, to make improper charges to those who are by law exempt, such is the case of the Universities, and in the specific case, the University of Costa Rica [...]".

CONSIDERING

• I)BACKGROUND FIRST: On January 5, 2022, the University of Costa Rica requested the application of the payment exemption for urban services, for the period from April 2020 to February 2021 (image 5 of the judicial file downloaded electronically).

SECOND: In resolution ALCALDÍA-00447-2022 of February 15, 2022, the Municipality of San José rejected the request, considering that the collection of all urban services from the university entity should be maintained (image 8 of the judicial file downloaded electronically).

THIRD: Disagreeing with the decision, in a writ dated February 28, 2022, the university filed a motion for reconsideration with a subsidiary appeal (image 38 of the judicial file downloaded in ascending order).

FOURTH: In resolution ALCALDIA-00782-2022 of April 1, 2022, the Municipality rejected the motion for reconsideration filed and elevated the proceedings for review by this Court (image 68 of the judicial file downloaded in ascending order).

• II)PROVEN FACTS:

FIRST: The University of Costa Rica is exempt from the payment of taxes and surcharges (article 6, law 7293, Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones).

SECOND: The exemption in law 7293 is limited to taxes created after the law itself (article 63 of the Código Tributario).

THIRD: Since 1970, the Código Municipal (law 4574) established the following taxes: public lighting services, street cleaning, garbage collection, and maintenance of parks and green areas (article 87, Código Municipal *Repealed* law 4574).

FOURTH: The current Código Municipal (law 7794), establishes the following taxes: a- public lighting; b- street cleaning; c- separated collection, transportation, recovery, treatment, and proper disposal of ordinary waste; d- maintenance of parks and green areas; d- municipal police service and any other municipal urban service (article 83, Código Municipal, law 7794).

FIFTH: The Municipality of San José does not collect the tax on public lighting (uncontested fact).

SIXTH: The garbage collection service is currently called separated collection, transportation, recovery, treatment, and proper disposal of ordinary waste (uncontested fact).

SEVENTH: The taxpayer and the tax authority of the tax obligation whose taxable event is garbage collection continue to be the University of Costa Rica and the Municipality of San José (the proceedings).

EIGHTH: The object of the tax obligation regarding the separated collection, transportation, recovery, treatment, and proper disposal of ordinary waste continues to be the provision of the public garbage collection service (the proceedings).

NINTH: The Municipal Police service, and the sidewalk maintenance, rehabilitation, and construction service, were created after law 7794 (the proceedings).

TENTH: The University of Costa Rica is covered by the exemption provided in Law 7293 with respect to the following urban services: 1- Public Lighting; 2- Street Cleaning; 3- Maintenance of parks and green areas; 4- Garbage collection (today called "separated collection, transportation, recovery, treatment, and proper final disposal of ordinary waste") (the proceedings).

ELEVENTH: The Municipal Police service and the sidewalk maintenance, rehabilitation, and construction service, being contemplated after the entry into force of Law 7293, fall outside the scope of the exception raised by the cited rule (the proceedings).

• III)UNPROVEN FACTS:

SOLE: That the creation of the garbage collection service (separated collection, transportation, recovery, treatment, and proper final disposal of ordinary waste) constitutes a new tax.

• IV)SYNTHESIS OF ALLEGATIONS (GRIEVANCES): The appellant university considers that the Municipality's rejection of the urban services exemption request fails to consider the exemption regime of law 7293, which has not been repealed, but rather was even ratified by law 8788 of November 18, 2009. It deems that the pronouncement made omits reference to the Código de Normas y Procedimientos Tributarios, such that if there is a special rule that expressly provides an exemption, it must prevail. They state that, in their opinion, no new creation of taxes has occurred, since the tax authority, taxpayer, and taxable event remain the same.
• V)ON TAX EXEMPTIONS: In Tax Law, more specifically in the tax legal relationship, the obligations assumed by taxpayers consist mainly of the provision of the tax from the substantive tax obligations, the source of the tax obligation being the taxable event, which can arise solely by mandate of a law.

In addition to tax collection policy, states develop other development strategies through which exceptions to the application of taxes are created, among which are tax benefits, understood as the granting of protectionist fiscal measures, which may include tax exemptions (exoneraciones tributarias) or the granting of subsidies of various kinds, such as, for example, state bonds for certain activities (productive or cultural), access to official credits with reduced interest rates and deferred amortization periods, customs franchises, among others. These are, then, "support or instrumental stimulus measures through a tax relief mechanism" (SOLER ROCH, M.T. Incentivos a la inversión y justicia tributaria, Civitas, Madrid, 1983, p.20). Exonerations seek to prevent the birth of the tax obligation—total exemption (exención total)—or to reduce the amount of the tax—partial exemption (exención parcial)—through credits or deductions in the face of certain factual situations included within the scope of the taxable event (hecho imponible), whose occurrence does not give rise to the tax payment obligation, constituting an exception to the normal effects derived from the occurrence of the latter. The tax exemption rule has the force to nullify the effects of the rule that creates the tax, as it affects either the subjective or objective element of the taxable event, or the elements of quantification of the tax, that is, the tax base (base imponible) (deductions and reductions) or the tax rate (tipo de gravamen). The classical theory of exemption defines exonerations as a legal dispensation from the tax obligation, either as a repeal of the payment obligation, even though the taxable event occurs, which is the effect they produce, namely the exception from the obligation to contribute to public expenses for certain subjects (subjective exemption, exoneración subjetiva), or for certain situations or facts (objective exemption, exoneración objetiva). Thus, tax exemption takes place when a rule provides that in those cases expressly foreseen by it, even though the taxable event occurs, its main effect does not develop: the duty to pay the tax or tax obligation.

• VI)ON THE MERITS: In this particular case, the central object of the conflict raises that for the Municipality, the University of Costa Rica is not covered under the exemption contained in Law 7293 of April 3, 1992, which establishes a series of limitations that the exemption the University had been enjoying must have, including its application to taxes existing at the time of its creation. In this way, it considers that the fee for garbage collection, now called separate collection, transport, valorization, treatment, and adequate final disposal of ordinary waste, and maintenance of parks and green areas, constitutes a new tax. They consider the same situation with the municipal police service and the sidewalk rehabilitation and construction service. Regarding the cleaning of public roads and the maintenance of parks and green areas, they argue that the name of the fee changed; therefore, it became a new tax with new characteristics, and consequently, the charging of these fees must be maintained.

In order to resolve the conflict, it is important, firstly, to take into account what is regulated in Law 7293 of 1992, the Law Regulating Existing Exemptions, Repeals, and Exceptions; what was previously indicated in the Municipal Code (Código Municipal); and finally, but no less important, the elements of the tax obligation.

Article 6 of the Law Regulating Existing Exemptions, Repeals, and Exceptions expressly provides: "Exempt the state university institutions of higher education from the payment of all taxes and surcharges for the acquisition of goods and services necessary for the fulfillment of their purposes. Para-university institutions shall continue enjoying the benefits granted in Article 12 of Law No. 6541 of November 19, 1980. Goods acquired under this provision may be sold at any time, upon prior payment of the taxes and duties from which they are exempted." This law provided for a reform to Article 63 of the Code of Tax Rules and Procedures (Código de Normas y Procedimientos Tributarios), which today reads as follows: "Article 63.- Limit of application. Even if there is an express provision of the tax law, the exemption does not extend to taxes established after its creation." This allows concluding that if the tax for which the exemption was requested is subsequent to Law 7293, the exemption cannot be applied. In the specific case, the request concerns the payment of urban services, whose charging is based on what is regulated in Article 83 of the Municipal Code, which provides for 5 items to be paid, namely: a- public lighting; b- cleaning of public roads; c- separate collection, transport, valorization, treatment, and adequate final disposal of ordinary waste; d- maintenance of parks and green areas; d- municipal police service and any other municipal service.

In this regard, the criterion of the Municipality of San José lies in the fact that the Municipal Code (Law No. 7794) and the Law for Comprehensive Waste Management (Law No. 8839) are subsequent to the creation of the law regulating existing exemptions, repeals, and exceptions (Law No. 7293); consequently, it cannot be understood that the exemption regime in favor of the UCR contains the fees of Article 83 of the Municipal Code. For its part, the University points out that since the Municipal Code of 1970, these taxes already existed; therefore, the exemption does apply to them. In this respect, the Municipal Code of 1970 (Law 4574), [currently repealed by Law No. 7794, Municipal Code], established in Article 87 the following: "Municipalities shall charge fees for the urban services they provide, which shall be prepared taking into consideration the effective cost of the service and a ten percent profit for its development. The services of public lighting, cleaning of public roads, garbage collection, and maintenance of parks and green areas must be paid by the users even if they do not demonstrate interest in them. Municipalities must increase, by municipal agreement and after prior publication in the Official Gazette, the municipal fee for the public lighting service, by the same percentage by which the corresponding institutions approve the reclassification of electric energy tariffs." (Emphasis added).

As observed, of the five items currently regulated by the Municipal Code, namely: a- public lighting (alumbrado público); b- street sweeping (limpieza de vías públicas); c- separate collection (recolección separada), transport, recovery (valorización), treatment, and proper disposal of ordinary waste; d- maintenance of parks and green areas; d- municipal police service and any other municipal service; four were regulated since 1970 (public lighting, street sweeping, maintenance of parks and green areas, and garbage collection, now called separate collection, transport, recovery, treatment, and proper disposal of ordinary waste). The only fee that, per se, can be considered new is the Municipal Police, because the Code at that time was indeed silent on the matter; consequently, under the regulations cited in this regard, the University would not be exempted from paying for this service, since its regulation, as the Municipality of San José pointed out, postdates the Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones; it entered into force specifically through Law 7794, the Municipal Code in force since 1998.

However, public lighting, street sweeping, maintenance of parks and green areas, and garbage collection were indeed regulated; consequently, the exception provided for in the law regulating current, repealed, and excepted exemptions (Ley N. 7293) applies to them. Now, the Municipality expressly acknowledges that public lighting is no longer charged, so there is no conflict in that regard. There is a conflict regarding street sweeping, maintenance of parks and green areas, and garbage collection, because these are still contemplated—one with a name change, but which in the opinion of the undersigned does not entail a substantial change that would make it deserving of being a new fee; and the other two, regulated with the same terminology; ergo, the University of Costa Rica enjoys the exemption indicated above for these services.

Note that Law 7293 provides a specific exemption for state university institutions of higher education from the payment of all taxes and surcharges (tributos y sobretasas) on the acquisition of goods and services necessary for the fulfillment of their purposes; consequently, charging for such services to this university is improper, when no change has occurred. The garbage or ordinary waste collection service merits special attention, since the Municipality of San José maintains the thesis that it cannot be considered exempt because its name is different; as previously stated, this service is now called "separate collection, transport, recovery, treatment, and proper final disposal of ordinary waste." Therefore, for the municipal entity, it is a different fee. Nonetheless, this Court must depart from such analysis, for the reasons that will be set forth below.

Regarding the tax obligation (obligación tributaria), it is necessary to recall that there are two types of subjects: active and passive, wherein the former is the State or some minor public entity (such as municipalities, for example), which holds the so-called power of imperium, from which the financial power derives (Article 14 of the Código de Normas y Procedimientos Tributarios), by means of which taxes are created and a certain amount of wealth is coercively obtained from the private sphere of the taxpayer to finance public expenses. The passive subject is the one upon whom the Law imposes obligations, and corresponds to the one who is subject to the State's power of imperium. The obligations assumed by passive subjects consist mainly of the provision of the tax of the substantive tax obligations, the source of the tax obligation being the taxable event (hecho generador), which can only arise by mandate of law. The substantive obligation, also called the primary obligation, consists of that provision of a patrimonial nature, which, viewed from a dual perspective, can be expressed as an obligation to give (the taxpayer) and to receive (the tax authority). It is the Law that, for the sake of satisfying a higher public interest aimed at fulfilling state obligations, subjects the taxpayer to a regime of additional obligations. The burdens that weigh on the taxpayer, for the sole reason of being one, are imposed by Law, which must make their sphere of private interests yield in favor of a higher public interest.

In this scenario, it is clear that both the active subject (Municipality of San José) and the passive subject (University of Costa Rica) remain the same and have not undergone any modification regarding the tax obligation. Now, the object of the tax obligation is where the criteria of the Municipality and the University diverge. Along this line of argumentation, if one considers the genesis provided for in Article 87 of Law 4574, it is clear that from that moment garbage collection was contemplated; therefore, the University of Costa Rica is also covered by the exception provided in Law N. 7293, and while it is true that the treatment given to this waste changed with the Ley para la Gestión Integral de Residuos (Law N° 8839), it is not true that a new fee was formed; rather, it underwent updates in line with the country's current reality and the various guidelines that have emerged in environmental matters over the years. Nevertheless, regardless of the fact that waste must now receive different treatment, the object of the fee remains unchanged, and it consists of the provision of the garbage collection service. It is a different matter that the municipality must give different treatment to what is collected, but this does not constitute a change in the object of the tax obligation, since, as indicated, the genesis remains the same. Therefore, if the three elements of the tax obligation have been maintained over time, the Municipality cannot pretend that this is a new tax; doing so would only create legal uncertainty (inseguridad jurídica) and would be contrary to all current regulations, and even more significantly, would open a loophole for Municipalities, by changing the name of a tax, to make improper charges to those who are exempt by law, such is the case of Universities, and in this specific case, the University of Costa Rica.

In summary, the University of Costa Rica is covered by the exemption provided in Law 7293 with respect to the following urban services: 1- Public Lighting; 2- Street Sweeping; 3- Maintenance of parks and green areas; 4- Garbage collection (now called "separate collection, transport, recovery, treatment, and proper final disposal of ordinary waste"). On the other hand, regarding the Municipal Police service and the maintenance, rehabilitation, and construction of sidewalks (mantenimiento, rehabilitación y construcción de aceras), as they were contemplated after the entry into force of Law 7293, they would fall outside the scope of the exception established by the cited norm. Consequently, the appealed resolution must be annulled. The Municipality of San José must proceed to resolve the request for exemption filed by the University of Costa Rica, taking into consideration what has been stated in this resolution.

**VIII) ON THE COPY OF THE FILE AND RETURN OF DOCUMENTS:** Since this venue was conducted electronically, the parties may obtain a comprehensive copy containing both the administrative file submitted by the Municipal Corporation and all the documents that make up this appeal, for which they must provide the electronic storage device (USB drive or compact disc).

Likewise, in the event that physical or electronic documentation (plans, photographs, reports, etc.) has been submitted that still remains in the custody of the Office, the party who provided it may withdraw it within a period of 30 business days, in accordance with the provisions of Article 12 of the Reglamento sobre Expediente Electrónico ante el Poder Judicial, approved by the Corte Plena in session No. 27-11 of August 22, 2011, Article XXVI and published in the Boletín Judicial No. 19 of January 26, 2012, as well as in the agreement approved by the Consejo Superior del Poder Judicial, in session No. 43-12 held on May 3, 2012, Article LXXXI.

POR TANTO

In accordance with the foregoing sections, the appeal (recurso de apelación) filed by the UNIVERSIDAD DE COSTA RICA against resolution ALCALDÍA-00447-2022 of February 15, 2022, issued by the Alcaldía Municipal de San José, is hereby declared WITH MERIT, consequently the appealed resolution is ANNULLED. The Municipalidad de San José must proceed to resolve the exoneration request (solicitud de exoneración) filed by the Universidad de Costa Rica, taking into consideration what has been stated in this resolution. The parties have at their disposal the opportunity to obtain a complete copy containing both the administrative record (expediente administrativo) remitted by the Municipal Corporation and all the pieces that make up this appeal. NOTIFÍQUESE. LICDA. ALANA FONSECA LOBO, JUEZA.

Goicoechea, Calle Blancos, 50 metros oeste del BNCR, frente a Café Dorado. Teléfonos: 2545-0107 ó 2545-0099. Ext. 01-2707 ó 01-2599. Fax: 2241-5664 ó 2545-0006. Correo electrónico: [email protected]

EV Generación de Machote: F:\Gestion-Judicial\Servidor de Archivos\Modelos\Contencioso\TCRESOL016.dpj ????????????????

JERARQUIA IMPROPIA (Municipal) ACTOR/A:

UNIVERSIDAD DE COSTA RICA (UCR) DEMANDADO/A:

MUNICIPALIDAD DEL CANTÓN CENTRAL DE SAN JOSÉ Nº N° 2023003612 TRIBUNAL CONTENCIOSO ADMINISTRATIVO Y CIVIL DE HACIENDA, SEGUNDO CIRCUITO JUDICIAL, SAN JOSÉ, GOICOECHEA, a las catorce horas con treinta y uno minutos del ventiuno de Setiembre del dos mil ventitres.- Conoce este Tribunal, como CONTRALOR NO JERÁRQUICO DE LEGALIDAD, del recurso de apelación interpuesto por la UNIVERSIDAD DE COSTA RICA, representado por GUSTAVO GUTIERREZ ESPELETA, en su condición de Rector; en contra de la resolución ALCALDÍA-00447-2022 del 15 de febrero del 2022, dictada por la Alcaldía Municipal de San José.

CONSIDERANDO

• I)ANTECEDENTES PRIMERO: En fecha 5 de enero del 2022, la Universidad de Costa Rica, solicitó la aplicación de la exención de pago por concepto de servicios urbanos, del período de abril 2020 a febrero 2021 (imagen 5 del expediente judicial descargado de forma electrónica).

SEGUNDO: En resolución ALCALDÍA-00447-2022 del 15 de febrero del 2022, la Municipalidad de San José rechazó la gestión al considerar que se debía mantener el cobro de todos los servicios urbanos al ente universitario (imagen 8 del expediente judicial descargado de forma electrónica).

TERCERO: Inconforme con lo resuelto, en escrito del 28 de febrero del 2022, la universidad interpuso recurso de revocatoria y apelación en subsidio (imagen 38 del expediente judicial descargado de forma ascendente).

CUARTO: En resolución ALCALDIA-00782-2022 del 1 de abril del 2022, l Municipalidad rechazó el recurso de revocatoria interpuesto y elevó los autos para ser conocidos por este Tribunal (imagen 68 del expediente judicial descargado de forma ascendente).

• II)HECHOS PROBADOS:

PRIMERO: La Universidad de Costa Rica se encuentra exenta del pago de tributos y sobre tasas (artículo 6 ley 7293, Ley Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones).

SEGUNDO: La exoneración de la ley 7293, está limitada a trinutos posteriores a la creación de la misma (artículo 63 del Código Tributario).

TERCERO: Desde el año 1970, el Código Municipal (ley 4574) establecía los siguientes tributos: servicios de alumbrado público, limpieza de las vías públicas, recolección de basura y mantenimiento de parques y zonas verdes (artículo 87, Código Municipal *Derogado* ley 4574).

CUARTO: El código municipal vigente (ley 7794), establece los siguientes tributos: a- alumbrado público; b- limpieza de vías públicas; c- recolección separada, transporte, valorización, tratamiento y disposición adecuada de los residuos ordinarios; d-mantenimiento de parques y zonas verdes; d-servicio de policía municipal y cualquier otro servicio municipal (artículo 83, Código Municipal, ley 7794).

QUINTO: La Municipalidad de San José no cobra el tributo sobre el alumbrado público (hecho no controvertido).

SEXTO: El servicio de recolección de basura actualmente se denomina recolección separada, transporte, valorización, tratamiento y disposición adecuada de los residuos ordinarios (hecho no controvertido).

SÉTIMO: Los sujetos pasivo y activo, de la obligación tributaria cuyo hecho generador es la recolección de basura siguen siendo la Universidad de Costa Rica y la Municipalidad de San José (los autos).

OCTAVO: El objeto de la obligación tributaria sobre la recolección separada, transporte, valorización, tratamiento y disposición adecuada de los residuos ordinarios lo sigue constituyendo la prestación del servicio público de recolección de basura (los autos).

NOVENO: El servicio de Policía Municipal, y el servicio de mantenimiento, rehabilitación y construcción de aceras, fueron creados posteriores a la ley 7794 (los autos).

DÉCIMO: a la Universidad de Costa Rica, la cobija la exoneración prevista en la Ley 7293 respecto a los siguientes servicios urbanos: 1- Alumbrado Público; 2-Limpieza de vías Públicas, 3-Mantenimiento de parques y zonas verdes; 4- Recolección de basura (hoy en día denominado "recolección separada, transporte, valorización, tratamiento y disposición final adecuada de los residuos ordinarios" (los autos).

UNDÉCIMO: El servicio de Policía Municipal y el mantenimiento, rehabilitación y construcción de aceras, al estar contempladas con posterioridad a la entrada en vigencia de la Ley 7293, quedan fuera del alcance de la excepción que plantea la norma citada (los autos).

• III)HECHOS NO PROBADOS:

ÚNICO: Que la creación del servicio de recolección de basura (recolección separada, transporte, valorización, tratamiento y disposición final adecuada de los residuos ordinarios) constituya un nuevo tributo.

• IV)SÍNTESIS DE ALEGACIONES (AGRAVIOS): La universidad recurrente considera que el rechazo de la solicitud de exoneración de servicios urbanos realizado por la Municipalidad no toma en cuenta el régimen de exoneraciones de la ley 7293, la cual no ha sido derogada, sino que más bien incluso fue ratificada mediante ley 8788 del 18 de noviembre del 2009. Estima que el pronunciamiento realizado omite referirse al código de Normas y Procedimientos Tributarios, de manera que si se tiene una norma especial que expresamente dispone una exención, esta debe prevalecer. Expresan que a su criterio no se ha dado ninguna creación nueva de tributos, puesto que tanto sujeto activo, pasivo y hecho generador sigue siendo el mismo.
• V)SOBRE LAS EXENCIONES TRIBUTARIAS: En el Derecho Tributario, más concretamente en la relación jurídico impositiva, las obligaciones que asumen los contribuyentes, consisten principalmente en la prestación del tributo de las obligaciones tributarias sustanciales, siendo la fuente de la obligación tributaria el hecho generador, el cual puede surgir únicamente por mandato de una ley. Aunado a la política de recaudación tributaria, los estados desarrollan otras estrategias de desarrollo por medio de las cuales se crean excepciones a la aplicación de los tributos, dentro de los que se encuentran los beneficios fiscales, que se entienden como la concesión de medidas fiscales proteccionistas, que pueden comprender las exoneraciones tributarias o el otorgamiento de subvenciones de diversa índole, como por ejemplo, bonos del Estado para determinadas actividades (productivas o culturales), el acceso a créditos oficiales con tasas de interés reducidas y plazos dilatorios de amortización, las franquicias aduaneras, entre otros. Se trata entonces de "medidas de apoyo o estímulo instrumental a través de un mecanismo desgravatorio del tributo" (SOLER ROCH,M.T. Incentivos a la inversión y justicia tributaria, Civitas, Madrid, 1983, p.20). Las exoneraciones buscan impedir el nacimiento de la obligación tributaria -exención total-, o reducir la cuantía del tributo -exención parcial-, a través de bonificaciones o deducciones ante ciertos supuestos de hecho incluidos en el ámbito del hecho imponible cuya realización no da lugar al surgimiento de la obligación tributaria de pago, constituyendo una excepción a los efectos normales derivados de la realización de aquel. La norma de exención del tributo tiene la fuerza de enervar los efectos de la que lo crea, pues afecta, o al elemento subjetivo u objetivo del hecho imponible, o los elementos de cuantificación del tributo, o sea, en la base imponible (deducciones y reducciones) o en el tipo de gravamen. La teoría clásica de la exención define las exoneraciones como una dispensa legal de la obligación tributaria, sea como una derogación de la obligación de pago, no obstante producirse el hecho imponible, que es el efecto que producen, sea la excepción de la obligación de contribuir con los gastos públicos determinados sujetos (exoneración subjetiva), o a determinadas situaciones o hechos (exoneración objetiva). Así, la exención tributaria tiene lugar cuando una norma contempla que en aquellos supuestos expresamente previstos por ella, no obstante producirse el hecho imponible, no se desarrolla su efecto principal: el deber de pagar el tributo u obligación tributaria.
• VI)SOBRE EL FONDO: En el caso en particular, el objeto central del conflicto suscita que para la Municipalidad, la Universidad de Costa Rica, no está cobijada sobre la exención que contiene la ley 7293 del 3 de abril de 1992, la cual establece una serie de limitaciones que debe tener la exención que había venido gozando la Universidad, entre ellos la aplicación a tributos existentes al momento de su creación. De esta forma estima que la tasa por recolección de basura, ahora denominada recolección separada, transporte, valorización, tratamiento y disposición final adecuada de los residuos ordinarios, mantenimiento de parques y zonas verdes, constituye un nuevo impuesto. Igual situación consideran con el servicio de policía municipal y el de rehabilitación y construcción de aceras. En cuanto a la limpieza de las vías públicas y el mantenimiento de parques y zonas verdes, argumentan que el nombre de la tasa varió por ello, pasó a ser un nuevo tributo con características nuevas, y en consecuencia se debe mantener el cobro de los mismos.

Para poder resolver el conflicto deviene en importancia en primer lugar tomar en cuenta lo regulado en la Ley 7293 de 1992, Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones; lo señalado anteriormente en el Código Municipal, y finalmente, pero no menos importante, los elementos de la obligación tributaria.

El artículo 6 de la Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones; dispone expresamente: "Exonérase a las instituciones universitarias estatales de educación superior del pago de todo tributo y sobretasas para la adquisición de mercancías y servicios necesarios para la realización de sus fines. Las instituciones parauniversitarias continuarán gozando de los beneficios otorgados en el artículo 12 de la Ley Nº 6541 del 19 de noviembre de 1980. Los bienes adquiridos al amparo de esta disposición podrán ser vendidos en cualquier momento, previo pago de los impuestos y tributos de los que se exoneren".

Esta ley, dispuso una reforma al artículo 63 del Código de Normas y procedimientos Tributarios, el cuál el día de hoy se lee de la siguiente forma: "Artículo 63.- Límite de aplicación. Aunque haya disposición expresa de la ley tributaria, la exención no se extiende a los tributos establecidos posteriormente a su creación". Esto permite concluir que si el tributo sobre el cual se solicitó la exoneración resulta posterior a la Ley 7293, la exoneración no puede ser aplicada. En el caso concreto, la solicitud versa sobre el pago de servicios urbanos, cuyo cobro tiene asidero en lo regulado en el artículo 83 del código municipal, el cual dispone 5 rubros a pagar, a saber: a- alumbrado público; b- limpieza de vías públicas; c- recolección separada, transporte, valorización, tratamiento y disposición adecuada de los residuos ordinarios; d-mantenimiento de parques y zonas verdes; d-servicio de policía municipal y cualquier otro servicio municipal.

En este sentido, el criterio de la Municipalidad de San José, radica en que el Código Municipal (Ley N. 7794) y la ley para la Gestión Integral de Residuos (Ley N. 8839), son posteriores a la creación de la ley reguladora de exoneraciones vigentes, derogatorias y excepciones (Ley N. 7293); consecuentemente no puede entenderse que el régimen exonerativo a favor de la UCR , contenga las tasas del artículo 83 del Código Municipal. Por su parte, la Universidad señala que desde el Código Municipal del año 1970 ya existían estos tributos, por ello sí les aplica la exoneración. Al respecto, el Código Municipal de 1970 (Ley 4574), [derogada actualmente por la Ley N. 7794, Código Municipal], establecía en el artículo 87 lo siguiente: "Las municipalidades cobrarán tasas por los servicios urbanos que presten, las que serán elaboradas tomando en consideración el costo efectivo del servicio y un diez por ciento de utilidad para su desarrollo. Los servicios de alumbrado público, limpieza de las vías públicas, recolección de basura y mantenimiento de parques y zonas verdes, deberán pagarlos los usuarios aunque no demuestren interés en ellos. Las municipalidades deberán aumentar, por acuerdo municipal y previa publicación en el Diario Oficial, la tasa municipal de servicio de alumbrado público, en el mismo porcentaje en que las instituciones correspondientes aprueben las recalificaciones de tarifas por energía eléctrica." (Lo resaltado es propio). Cómo se observa, de los cinco rubros que regula actualmente el código Municipal, sean estos: a- alumbrado público; b- limpieza de vías públicas; c- recolección separada, transporte, valorización, tratamiento y disposición adecuada de los residuos ordinarios; d-mantenimiento de parques y zonas verdes; d-servicio de policía municipal y cualquier otro servicio municipal; 4 se regulaban desde el año 1970 (alumbrado público, limpieza de vías públicas, mantenimiento de parques y zonas verdes, y recolección de basura, hoy en día denominado recolección separada, transporte, valorización, tratamiento y disposición adecuada de los residuos ordinarios), la única tasa, que per se, se puede considerar como nueva es el de Policía Municipal, porque efectivamente el código de aquella época era omiso al respecto, consecuentemente con la normativa citada al respecto, la Universidad no estaría exonerada del pago de este servicio, pues su regulación, tal y como lo señaló la Municipalidad de San José, es posterior a la Ley Reguladora de Exoneraciones Vigentes, Derogatorias y Excepciones; su entrada en vigor se da específicamente con la Ley 7794, Código Municipal Vigente desde 1998. No obstante, el alumbrado público, la limpieza de vías públicas, el mantenimiento de parques y zonas verdes, y la recolección de basura sí estaban reguladas, consecuentemente les aplica la excepción que regula la ley reguladora de exoneraciones vigentes, derogatorias y excepciones (Ley N. 7293). Ahora bien, la Municipalidad expresamente reconoce que el alumbrado público ya no se cobra, por lo que al respecto no existe ningún conflicto. Sí lo existe en cuanto a la limpieza de vías públicas, el mantenimiento de parques y zonas verdes, y la recolección de basura, porque las mismas siguen contempladas, una con una variación de nombre, pero que a criterio de quien redacta no conlleva una variación sustancial que la haga merecedora de ser una nueva tasa; y las otras dos, reguladas con la misma terminología; ergo, sobre estos servicios la Universidad de Costa Rica goza de la exoneración señalada líneas atrás. Nótese que la Ley 7293, dispone la exoneración específica a las instituciones universitarias estatales de educación superior del pago de todo tributo y sobretasas para la adquisición de mercancías y servicios necesarios para la realización de sus fines, consecuentemente es improcedente el cobro de tales servicios para este centro de estudios universitarios, cuando no ha mediado ningún tipo de cambio. Especial atención merece el servicio de recolección de basura o residuos ordinarios, puesto que la Municipalidad de San José, sostiene la tesis que no puede ser considerada en exoneración, porque su nombre es otro; como se dijo anteriormente, al día de hoy este servicio se le denomina "recolección separada, transporte, valorización, tratamiento y disposición final adecuada de los residuos ordinarios" , por ello para el ente Edil, se trata de una tasa distinta. No obstante de tal análisis, este Tribunal debe separarse por las razones que de seguido se dirán. En lo que respecta a la obligación tributaria es menester recordar que existen dos tipos de sujetos: activos y pasivos, en donde el primero es el Estado o algún ente público menor (como las municipalidades, por ejemplo), el cual ostenta la llamada potestad de imperio, de la que deriva la potestad financiera (artículo 14 del Código de Normas y Procedimientos Tributarios) por medio de la cual se crean tributos y se obtiene coactivamente de la esfera privada del contribuyente cierta cantidad de riqueza para financiar gastos públicos. El sujeto pasivo es aquel al que la Ley le impone obligaciones y corresponde a quien se encuentra sometido a la potestad de imperio del Estado. Las obligaciones que asumen los sujetos pasivos, consisten principalmente en la prestación del tributo de las obligaciones tributarias sustanciales, siendo la fuente de la obligación tributaria el hecho generador, el cual puede surgir únicamente por mandato de una ley. La obligación sustancial o también llamada obligación principal, consiste en aquella prestación de carácter patrimonial, que vista desde una doble perspectiva puede ser expresada en una obligación de dar (el contribuyente) y recibir (el fisco). Es la Ley la que, en aras de la satisfacción de un interés público superior, destinado al cumplimiento de las obligaciones estatales, somete al contribuyente a un régimen de obligaciones adicionales. Las cargas que pesan sobre el contribuyente, por su sola razón de ser tal, son impuestas por Ley, el cual debe hacer ceder su esfera de intereses particulares en favor de un interés público superior. En este escenario, es claro que tanto el sujeto activo (Municipalidad de San José) y sujeto pasivo (Universidad de Costa Rica), siguen siendo los mismos, y no han sufrido ningún tipo de modificación respecto de la obligación tributaria. Ahora bien, el objeto de la obligación tributaria, es el que tiene divergencia entre los criterios de la Municipalidad y la Universidad. En esta línea argumentativa, si se considera la génesis prevista en el artículo 87 de la Ley 4574, es claro que desde ese momento se planteaba la recolección de basura, por ello, también está cobijada la Universidad de Costa Rica por la excepción prevista en la ley N. 7293, y si bien es cierto, el tratamiento que se le da a estos residuos varió con la Ley para la Gestión Integral de Residuos (Ley N° 8839), no es cierto que se conformó una nueva tasa, sino que sufrió actualizaciones acordes a la realidad actual del país y los distintos lineamientos que han surgido en materia ambiental a lo largo de los años. Sin embargo, independientemente, de que ahora, los residuos deban tener un tratamiento diferente, el objeto de la tasa se mantiene incólume, y lo constituye la prestación del servicio de recolección de basura. Distinto resulta que la municipalidad deba dar un tratamiento diferente a lo recolectado, más no por ello, se constituye un cambió en el objeto de la obligación tributaria, pues como se indicó la génesis sigue siendo la misma. Entonces, si los 3 elementos de la obligación tributaria se han mantenido a lo largo del tiempo, no puede pretender la Municipalidad, que se trate de un nuevo tributo, hacerlo de esa forma solo crea inseguridad jurídica y sería contrario a toda la normativa vigente, y más significativo aún, abriría un portillo para que las Municipalidades al cambiar el nombre de un tributo, puedan realizar cobros indebidos a quienes por ley se encuentran exonerados, tal es el caso de las Universidades, y en el caso concreto a la Universidad de Costa Rica. En síntesis, a la Universidad de Costa Rica, la cobija la exoneración prevista en la Ley 7293 respecto a los siguientes servicios urbanos: 1- Alumbrado Público; 2-Limpieza de vías Públicas, 3-Mantenimiento de parques y zonas verdes; 4- Recolección de basura (hoy en día denominado "recolección separada, transporte, valorización, tratamiento y disposición final adecuada de los residuos ordinarios". Por otra parte, en cuanto al servicio de Policía Municipal y el mantenimiento, rehabilitación y construcción de aceras, al estar contempladas con posterioridad a la entrada en vigencia de la Ley 7293, quedarían fuera del alcance de la excepción que plantea la norma citada. En consecuencia, la resolución venida en alzada debe ser anulada. Deberá proceder la Municipalidad de San José a resolver la solicitud de exoneración planteada por la Universidad de Costa Rica, tomando en consideración lo dicho en la presente resolución.

• VII)DE LA COPIA DEL EXPEDIENTE Y DEVOLUCIÓN DE DOCUMENTOS: Al haberse sustanciado esta sede en forma electrónica, queda a disposición de las partes obtener una copia integral que contiene tanto el expediente administrativo remitido por la Corporación Municipal así como la totalidad de las piezas que conforman la presente alzada, para lo cual deberá aportar el dispositivo electrónico de almacenamiento (llave maya o disco compacto). Asimismo, en caso que hubiere ingresado documentación física o electrónica (planos, fotografías, informes, etc) que permanezca aún en custodia el Despacho, podrá retirarla quien la aportó en un plazo de 30 días hábiles, de conformidad con lo dispuesto en el artículo 12 del Reglamento sobre Expediente Electrónico ante el Poder Judicial, aprobado por la Corte Plena en sesión n.° 27-11 del 22 de agosto del 2011, artículo XXVI y publicado en el Boletín Judicial n.° 19 del 26 de enero del 2012, así como en el acuerdo aprobado por el Consejo Superior del Poder Judicial, en la sesión n.° 43-12 celebrada el 3 de mayo del 2012, artículo LXXXI.

POR TANTO

De conformidad con lo expuesto en los apartados precedentes se declara CON LUGAR el recurso de apelación interpuesto por la UNIVERSIDAD DE COSTA RICA, en contra de la resolución ALCALDÍA-00447-2022 del 15 de febrero del 2022, dictada por la Alcaldía Municipal de San José, consecuentemente SE ANULA la resolución recurrida. Deberá proceder la Municipalidad de San José a resolver la solicitud de exoneración planteada por la Universidad de Costa Rica, tomando en consideración lo dicho en la presente resolución. Queda a disposición de las partes obtener una copia integral que contiene tanto el expediente administrativo remitido por la Corporación Municipal así como la totalidad de las piezas que conforman la presente alzada. NOTIFÍQUESE. LICDA. ALANA FONSECA LOBO, JUEZA.

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Goicoechea, Calle Blancos, 50 metros oeste del BNCR, frente a Café Dorado. Teléfonos: 2545-0107 ó 2545-0099. Ext. 01-2707 ó 01-2599. Fax: 2241-5664 ó 2545-0006. Correo electrónico: [email protected]