In a new chapter that exposes the consequences of the political-judicial framework of Kirchnerism, the so-called “Law of Fiscal Innocence” made it possible to drastically reduce the criminal liability of businessman Lázaro Báez and his environment, despite the large numbers of evasion investigated for years.
The recent application of the so-called Fiscal Innocence Act decisively reconfigured one of the most emblematic causes linked to corruption during the Kirchner governments. The Oral Economic Criminal Court No. 3 decided this Tuesday to order the partial dismissal of businessman Lázaro Báez, his children and others involved in an investigation for millions of dollars in tax debts through the firm Austral Construcciones SA. In a turn that raised strong questions, the judicial decision came at a key moment in
the process.
The decision came after the entry into force of Law 27,799, which significantly increased the minimum amounts necessary to consider tax evasion a crime. As a result of this amendment, a large part of the sums investigated fell below the legal threshold, which resulted in direct benefit for the defendants. The file analyzed the non-payment of Value Added Tax (VAT), Income Tax and the rate established in article 37 of the Income Act, corresponding to the fiscal periods 2010, 2011, 2012, 2013 and 2014
The new regulations state that simple evasion is only configured when it exceeds $100,000,000 per tax and per annual financial year, while aggravated evasion requires a floor of $1,000,000,000.
It also penalizes the use of false invoices only when the economic damage exceeds $100,000,000.
In this context, the defenses requested the dismissal, arguing that the amounts originally investigated no longer reached the new legal minimums. The approach was based on a central principle of Argentine criminal law: the retroactive application of the most benign law for the accused. Attorney General Diego Velasco strongly opposed this interpretation. He argued that Law 27,799 constitutes a mere update of values in the face of monetary depreciation, and not a more favorable rule in criminal terms. Along these lines, he called for the continuity of the process through the conduct of the oral and public trial
.
However, the accusatory stance did not succeed. Since the complaint, lawyer Nicolás Dertinopulos, representative of the Customs Collection and Control Agency (ARCA), adopted a more flexible position and anticipated that he would not object to the dismissal in those cases where the amounts did not exceed the new limits, although he clarified that criminal action should continue for periods that did exceed that floor. Finally, judges Jorge Zabala, Fernando Machado Pelloni and Karina Perilli decided to apply the Fiscal Innocence Act and dismiss the prosecutor's argument. In his vote, Zabala argued that the amounts charged did not meet the requirements established by the new legislation, with the exception of the period corresponding to 2012. For his part, Machado Pelloni, who was drawn to the Hotesur-Los Sauces trial court on February 12, backed the decision based on the doctrine of the Supreme Court of Justice of the Nation, which requires the mandatory and retroactive application of the
most benign criminal law.
Meanwhile, Judge Perilli added arguments based on the spirit of reform. He quoted the message from the National Executive Branch that accompanied the original project, which argues the need to “rationalize existing criminal tax regulations in order to order the exercise of punitive power” and to “punish in a proportional, effective and focused manner those behaviors that involve real and
significant harm to public finances.” Luciana, Leandro and Martín Baez The ruling also detailed the figures involved in the case against Austral Construcciones SA.
In 2010, $23,959,038 in VAT and $46,461,367 in profits were registered.In 2011, the amounts amounted to $99,964,224 in VAT and $90,014,387 in profits.In 2013, $8,753,187 in VAT and $8,495,232 in profits were recorded.In 2014, the values were $59,954,725 in VAT and $22,860,611 in profits. None of these periods exceeded the new $100,000,000 threshold. The only financial year that exceeded that limit was 2012, when Austral Construcciones registered debts of $113,190,286 in VAT and $178,037,143 in Income Tax. For this reason, the judicial process will continue exclusively for that year.
In its decision, the court ordered the partial dismissal of Lázaro Báez and his children Martín Báezand Luciana Báez, while Leandro Báez received a total dismissal.The measure also reached, in whole or in part, other defendants linked to the company: Julio Mendoza, César Andrés, Claudio Bustos, Eduardo Arrejín, Mario Delgado, Tomás Garzón, María Cristina González, Gastón Lemoine, Emilio Martín, Ariel Nieto and Hugo Uribe. In this way, a case that investigated alleged million-dollar evasion maneuvers was significantly reduced, with a single section still standing. The Court ordered the proceedings to continue only with respect to the events related to fiscal year 2012, keeping open a limited portion of a file that for years was a symbol of irregularities in public works during
