Tabacalera Sarandí S.A. v. Argentine Tax Authority (AFIP)

Tabacalera Sarandí S.A. had obtained a preliminary injunction to suspend the application of the minimum amount of a tax established for the commercialization of tobacco. Thus, the company could apply the tax rate (70%) on the retail price without considering the minimum amount. The company argued that this minimum put it at a disadvantage with other multi-national tobacco companies. The Argentine Tax Authority appealed the decision, saying that the ruling affected the public interest and the extra-fiscal purpose of the tax, which is the protection of public health. The Supreme Court ruled that the tobacco company had not sufficiently demonstrated its injury and did not prove the requirements to be granted with the injunction. Thus, the Court revoked the injunction.

DOWNLOAD DOCUMENT

Tabacalera Sarandí S.A. v. Argentine Tax Authority, CAF 8093/2018/1/RH1, Supreme Court of Justice (2021).

  • Argentina
  • May 13, 2021
  • Corte Suprema de Justicia de la Nación

Parties

Plaintiff Tabacalera Sarandí S.A.

Defendant EN – AFIP–DGI

Cited Legislation

Constitution of Argentina

Law 24.674 (as amended by Law 27.430)

Related Documents

Type of Litigation

Tobacco Control Topics

Substantive Issues

Type of Tobacco Product

None