Documento ____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ Voces: Concursos ~ Quiebra Tribunal: Cámara Nacional de Apelaciones en lo Comercial, sala DC. Nac. Com.,sala D Fecha: 26/04/2004 Partes: Harduin, Juan P. v. Valentini, Luis A. A. y otros Cita: TR LALEY 35000237 Sumarios: 1 . La conversión del crédito en moneda extranjera al tipo de cambio vigente al día de la declaración de quiebra (art. 127 ley 24522) fue definitiva, careciendo de incidencia las posteriores disposiciones de las leyes 25561 y 25820 y de los decretos 214/2002 y 310/2002 que impusieron la pesificación. 2 . La conversión del crédito en moneda extranjera al tipo de cambio vigente al día de la declaración de quiebra (art. 127 ley 24522) fue definitiva, careciendo de incidencia las posteriores disposiciones de las leyes 25561 y 25820 y de los decretos 214/2002 y 310/2002 que impusieron la pesificación. Texto Completo: 2ª INSTANCIA.- Buenos Aires, abril 26 de 2004.- Considerando: I. Ciertos acreedores hipotecarios de los fallidos Alberto Malandia y Luis A. A. Valentini pidieron en su presentación copiada en fs. 1/3 que se declare la inconstitucionalidad de las normas legales que impusieron la denominada pesificación. Ese planteo fue admitido por la resolución de fs. 61/2. La sindicatura apeló contra esa decisión en fs. 63 (memorial en fs. 67/8). II.a.1. Del análisis del expediente caratulado "Malandia, Alberto s/quiebra" surge que el crédito de aquellos acreedores fue verificado -en la etapa del concurso preventivo- por las sumas de U$S 77.855,34 y $ 1920, con privilegio especial (ver fs. 217/8 y fs. 225/6 de ese expediente). Posteriormente, la decisión de fs. 253/5, dictada el 2/3/2001, declaró la quiebra del entonces concursado Alberto Malandia. La sindicatura actualizó el crédito de los mencionados acreedores de conformidad con lo establecido por el art. 202 Ver Texto LCQ. (1) (ver fs. 300/1). a.2. Por otra parte, del examen del expediente caratulado "Valentini, Luis A. A. s/quiebra" surge que el crédito de los peticionarios de fs. 1/3 fue verificado -también en la etapa del concurso preventivo- por las mismas sumas (esto es: U$S 77.855,34 y $ 1920), con privilegio especial (ver fs. 280/1 y fs. 290/2 de ese expediente). Posteriormente, la decisión de fs. 320/2, que también fue dictada el 2/3/2001, declaró la quiebra del entonces concursado Luis A. A. Valentini. La sindicatura actualizó el crédito de los mencionados acreedores de conformidad con lo establecido por el art. 202 Ver Texto LCQ. (ver fs. 337/9). 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b. El art. 127 Ver Texto LCQ. prevé que "los acreedores de prestaciones... contraídas en moneda extranjera... concurren a la quiebra por el valor de sus créditos en moneda de curso legal en la República Argentina, calculado a la fecha de la declaración o, a opción del acreedor, a la del vencimiento, si éste fuere anterior". Entonces, frente a esa disposición legal estímase que el crédito de los citados acreedores hipotecarios resultó convertido a moneda de curso legal, cuanto más, al tiempo de la declaración de la quiebra. Y, de conformidad con la ley 23928 Ver Texto (2), arts. 1 Ver Texto , 2 Ver Texto y concs. -vigente en el tiempo de la declaración de la quiebra-, ello implicó la conversión de ese crédito a pesos con una relación equivalente U$S 1 = $ 1. Esa conversión fue definitiva -en tanto estuvo destinada a establecer una relación de equivalencia entre los acreedores de los fallidos al tiempo de la declaración de sus quiebras (ver en igual sentido, C. Nac. Com., sala C, 5/8/1977, publicado en LL 1978-B-564)-, y se produjo al tipo de cambio vigente al día de la declaración de la quiebra (ver en igual sentido, C. Nac. Com., en pleno, 14/4/1969, "Max Vitale" Ver Texto , publicado en ED 27-45; C. Nac. Com., sala B, 16/12/1970, publicado en ED 41, p. 243). Recuérdase que la norma legal transcripta antes se funda en la necesaria preservación del principio de igualdad de los acreedores en el proceso, evitando que los acreedores en moneda extranjera puedan beneficiarse -o perjudicarse- por consecuencia de las fluctuaciones de las monedas extranjeras con relación a la de curso legal en el país (Quintana Ferreyra, "Concursos", t. 2, 1986, Ed. Astrea, p. 437; Rivera, Roitman, Vítolo, "Ley de Concursos y Quiebras", 2000, Ed. Rubinzal-Culzoni, p. 254). Sólo se añade que la circunstancia de que el crédito de los referidos acreedores hubiera sido verificado en dólares estadounidenses en la etapa del concurso preventivo de los deudores hipotecarios, no obsta a la conclusión expuesta. Porque la posterior declaración de la quiebra de esos deudores importó la conversión del crédito en los términos del art. 127 Ver Texto LCQ. c. Por derivación de lo señalado precedentemente, resulta forzoso concluir que las disposiciones de las leyes 25561 Ver Texto y 25820 Ver Texto (3), y de los decretos 214/2002 Ver Texto (4) y 310/2002 Ver Texto , que impusieron la denominada pesificación, no inciden en la solución que debe adoptarse aquí. Ello por cuanto, en definitiva, el crédito de los peticionarios de fs. 1/3 ya había sido pesificado al tiempo de la declaración de la quiebra de los deudores hipotecarios -con arreglo a lo prescripto por el art. 127 Ver Texto LCQ.-, producida antes de que entraran en vigencia aquellas normas legales. d. La sala destaca finalmente que esta solución aparece equitativa, pues preserva la incuestionada relación activo-pasivo existente al tiempo de la declaración de la quiebra de los deudores de referencia. III. Por ello se revoca la decisión apelada, con el efecto de establecer que el crédito de los acreedores hipotecarios fue definitivamente convertido a pesos al tipo de cambio vigente al día de la declaración de la quiebra. 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No se imponen costas en atención a la naturaleza de la cuestión objeto de debate, y a que dichos acreedores pudieron creerse con derecho a peticionar como lo hicieron. IV. Adviértese que los procesos falenciales actualmente a la vista de la sala no revelan impulso alguno desde el año 2002. Requiérese en consecuencia a la sindicatura que en el plazo de 5 días adopte la totalidad de las medidas pertinentes para avanzar los procedimientos hacia su clausura o conclusión, debiendo peticionar en consecuencia ante el tribunal de 1ª instancia. V. Devuélvase sin más trámite, confiándose al magistrado de 1ª instancia proveer las diligencias ulteriores (art. 36 Ver Texto inc. 1) y las notificaciones pertinentes. Actúan los suscriptos dado hallarse vacantes las vocalías 10 y 11 (art. 109 Ver Texto RJN. y resolución 16/2004 Ver Texto de la Presidencia de esta Cámara).- María L. Gómez Alonso de Díaz Cordero.- Felipe M. Cuartero. NOTAS: (1) LA 1995-B-1547 - (2) LA 1991-A-100 - (3) LA 2003-D-4160 - (4) LA 2002-A-86. 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