LANGUAGE

British American Tobacco Central América, S.A. v. Guatemala

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.