Overview

• Sala I of the Cámara Federal de La Plata vacated the injunction that had suspended ARBA’s Resolución Normativa 26/2024.
• The ruling orders DNRPA section chiefs in Buenos Aires to continue acting as collection agents for Automotor and Stamp taxes during vehicle filings.
• The court cited an uninterrupted practice spanning more than three decades and found no damage to the national state from its continuation.
• Judges Agustín Lemos Arias and César Álvarez emphasized the presumption of validity of administrative acts and said the strict tests for precautionary measures were not met.
• The decision is a setback for the national Justice Ministry’s 2024 deregulation initiative, which had told registries to stop collecting local levies and then sought to block ARBA’s rule.