Overview

• The Federal Casación’s Sala IV revoked the August 2024 acquittal of Oscar Lucas Santiago and his sons, mandating an oral trial on charges of criminal fiscal association
• Prosecutor Carlos Gonella argued and the majority ruled that law 27.743’s amnesty and its executive decree cannot extinguish liability for illicit fiscal association
• The case stems from a 2012 AFIP investigation and 18 raids that uncovered an “operaciones W” scheme allegedly evading over $200 million in taxes by underreporting ice cream sales
• Grido’s owners had earlier deposited $2 million under amnesty law 26.860 for omitted sales, but that payment did not cover association offenses
• The ruling sends the case back to a lower court where further appeals are available, leaving the final outcome unresolved