Overview
- The Court unanimously rejected a nullity filing tied to a purported withdrawal based on Law 27.743, finding the company showed no proof of lawful enrollment in the moratoria.
- The ruling leaves firm the August 14 decision that upheld the internal minimum tobacco tax as a constitutional, extrafiscal public‑health measure, citing WHO guidance on price and consumption.
- Government figures cited in the coverage report fiscal arrears of ARS 419,398,257,693 for Tabacalera Sarandí, reflecting capital and accrued interest through recent periods.
- With the legal barrier removed, ARCA and AFIP can press collection for the years the tax went unpaid, even as the current regime now applies a single sector rate following the Ley Bases.
- Parallel probes continue, including an ARCA‑driven laundering case over more than ARS 33,000 million routed via distributors in 2021–2023 and a Mar del Plata case on alleged falsified fiscal stamps.