The Argentine Football Association (AFA) suffered a new judicial setback in the case that investigates alleged irregularities in the management of funds. The Economic Criminal Chamber rejected an argument put forward by the corrupt Claudio "Chiqui" Tapia and his right hand man, Pablo Toviggino, who sought to be dismissed for "the absence of
a crime “.The ruling, signed by judges Roberto Hornos and Carolina Robiglio, confirmed that the investigation will continue and supported what has been done so far by Judge Diego Amarante, who is in charge of the file. The resolution also aligned with the position of prosecutor Claudio Navas Rial and the complainant body, the Customs Collection and Control Agency
(ARCA).Depending on the case, the alleged undue withholding of more than 19 billion pesos corresponding to taxes, such as VAT and profits, and social security contributions, is being investigated in different periods between March 2024 and September 2025. According to the fiscal hypothesis, these funds would have been withheld by the AFA, but not deposited within the legal deadlines, which establish a limit of 30 days after expiration
.
One of the central arguments of the defense was that there were resolutions of the Ministry of Economy and the Tax Collection Agency that suspended tax executions against non-profit entities, such as the AFA. However, the House dismissed that interpretation, arguing that these measures did not eliminate the obligation to pay, but only temporarily limited collection actions
