A company argued that the tax violated rights and guarantees enshrined in the National Constitution.
Argentina.- The Superior Court of Justice (STJ) of the province of Formosa rejected a precautionary measure that sought to suspend the gambling tax established by General Resolution No. 23/2024 of the Provincial Tax Administration. The request was submitted by a company that alleged the unconstitutionality of the administrative act and requested that, while the matter was being resolved, a precautionary measure be issued to suspend the tax.
The company argued that the tax violated rights and guarantees enshrined in the National Constitution and in the Constitution of the Province of Formosa, citing key articles from both regulations.
See also: The Formosa Ombudsman asks the BCRA to promote measures to prevent illegal gambling and betting on minors
The case, titled “NEOFORMOSA S.A. s/ Unconstitutionality”, was analyzed by the judges of the STJ, who decided to reject the request for a precautionary measure. According to ministers Ariel Gustavo Coll, Marcos Bruno Quinteros, Claudia María Fernández, Ricardo Alberto Cabrera, and Guillermo Horacio Alucin, the veracity of the right nor the danger of irreparable damage that justified the suspension of the tax was not accredited.
The magistrates pointed out that the allegation of unconstitutionality was not sufficient to meet the requirements of the veracity of the right, considering that such a declaration of unconstitutionality is a measure of last resort that must be analyzed with caution, as it could imply a prejudgment on the merits of the matter.
