The Argentine Football Association (AFA) suffered a setback on Tuesday in the case initiated by the Revenue and Customs Collection Agency (ARCA) for possible improper withholding of taxes, as the Chamber's 'Sala A' confirmed the ruling issued in the first instance and determined that it is not appropriate to close the file at this stage, so the investigation will continue. The court also ratified the imposition of costs on the defendants who pushed the motion. The case originated from a complaint by the state's revenue authority, which claimed that the AFA had withheld taxes and contributions to the social security system without depositing them within the legal deadline. According to the fiscal request, the amounts in question correspond to different periods between March 2024 and September 2025, with figures that far exceed the thresholds established by tax criminal law. In this context, the intervening court had already ordered the prosecution of several leaders, including Tapia, as well as other officials linked to the entity's management. The defense argued that at the time of the due dates, resolutions of the Ministry of Economy were in force that suspended the initiation of tax executions against non-profit entities, a category in which the AFA falls. On this basis, it argued that there was no enforceable obligation and, therefore, no crime. However, the judges rejected this interpretation.
