The Argentine government suspended the initiation of fiscal execution lawsuits and the seizure of precautionary measures against certain taxpayers, including non-profit organizations, under Resolution No. 17/2024. Later, the Tax and Customs Revenue Agency (ARCA) filed a criminal complaint against the Argentine Football Association (AFA), accusing it of the misappropriation of value-added tax, income tax SICORE, and social security contributions for several fiscal periods. However, according to an expert, in this case, the government has put its own actions in contradiction. The core of the issue lies in a legal principle that prevents a subject from placing themselves in a judicial process in contradiction with their prior conduct. This principle is based on good faith and the protection of the trust generated between the parties. Therefore, from the perspective of a strict legal discourse, the complaint filed against the governing body of Argentine football is questionable.
