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Argentina’s Supreme Court Finalizes Tobacco Tax Case, Rejects Otero’s Nullity Bid

The decision finalizes the levy’s constitutionality, enabling authorities to pursue repayment.

Overview

  • Unanimously, the Court dismissed Tabacalera Sarandí’s latest filing as a “nullity for nullity’s sake,” leaving its August 14 ruling intact.
  • The justices said there was no proof the company enrolled in Law 27.743’s tax regularization, rejecting the claimed basis for withdrawing the case.
  • The tribunal reaffirmed that the internal tobacco levy is a valid fiscal and public‑health measure set by Congress, citing WHO guidance on price increases reducing smoking.
  • Government records cited in coverage put Tabacalera Sarandí’s liability at ARS 419,398,257,693, with some outlets reporting totals around US$1.4 billion once calculated.
  • With the ruling final, ARCA and AFIP are positioned to seek recovery of unpaid amounts as separate probes advance into alleged money laundering and falsified fiscal stamps.