Limitations regarding the use of quotes
The quotes provided here reflect statements from a specific decision. Accordingly, the International Legal Consortium (ILC) cannot guarantee that an appellate court has not reversed a lower court decision which may influence the applicability or influence of a given quote. All quotes have been selected based on the subjective evaluations undertaken by the ILC meaning that quotes provided here may not accurately or comprehensively represent a given court’s opinion or conclusion, as such quotes may have originally appeared alongside other negative opinions or accompanying facts. Further, some quotes are derived from unofficial English translations, which may alter their original meaning. We emphasize the need to review the original decision and related decisions before authoritatively relying on quotes. Using quotes provided here should not be construed as legal advice and is not intended to be a substitute for legal counsel on any subject matter in any jurisdiction. Please see the full limitations at https://www.tobaccocontrollaws.org/about.
British American Tobacco Central América (BAT) claimed that the provisions of the Law for Tobacco and Its Derivatives was unconstitutional because it involves double taxation on imported cigarettes sold in Guatemala, violating the constitutional principle of equality under the law by providing different treatment to imported products. The Court emphasized previous holdings where it was decided that it was unconstitutional to calculate the tax percentage over an amount that already included previous tax rates. Consequently, the Court ruled in favor of BAT, finding the Law for Tobacco and Its Derivatives to be unconstitutional.