Buenos Aires, Jan 2 (NA) — Federal Judge Federico Villena will continue to lead the investigation stemming from the complaint filed by ARCA (ex AFIP), which references operations linked to football associations, including the Argentine Football Association (AFA).
The ruling comes from a decision by the La Plata Federal Court of Appeals (Section II), which rejected a request from the Federal Prosecutor's Office No. 2 of Lomas de Zamora to transfer the case due to its supposed connection to another ongoing case.
The court thus confirmed the jurisdiction of the Federal Court No. 1 of Lomas de Zamora, led by Villena, in case file FLP 50354/2025. This case investigates the firm Sur Finanzas PSP S.A. for alleged aggravated tax evasion and money laundering, according to the Argentine News Agency.
According to ARCA's complaint, tax evasion on debits and credits was estimated at $3.327 billion, and the total volume of suspicious operations could amount to $818 trillion.
The accusation alleges that the company allowed subjects without real economic capacity—including unregistered taxpayers, low-profile monotributistas, and fictitious taxpayers—to operate and facilitated the entry of funds of presumably illicit origin into the financial system.
IP
The Court of Appeals, at least at this stage, dismissed the existence of objective or subjective connexity with case FLP 29107/2025, linked to a €2 million international loan to Club Atlético Banfield.
Among other points, it emphasized that the accused parties, the facts, and the origin of the money do not directly coincide, and the Banfield Reconstruction Trust—mentioned as an operator—appears without declared amounts, which prevents its integration into the denounced economic universe.
With this decision, the investigation promoted by ARCA, which mentions associative structures in the football sphere, will remain based at Villena's court and will proceed separately from the Banfield case, as no risk of contradictory rulings or sufficient identity of facts and subjects has been proven.
