Argentina's Federal Criminal Court Issues Key Rulings on Prison Domicile and Tax Law

Argentina’s Cámara Federal de Casación Penal ordered a re‑examination of the denial of prison‑house arrest for former construction magnate Lázaro Báez. The court sent the case back to Tribunal Oral Federal No. 4, citing new evidence about Báez’s health and family circumstances that could affect his eligibility for a less restrictive sentence.

In a separate decision, the same appellate chamber affirmed the retroactive application of the Law of Fiscal Innocence, overturning a tax‑evasion indictment. The ruling declares that the more lenient statute can be applied to conduct that occurred before its enactment, setting a precedent that could be invoked by other taxpayers and public figures, including names such as Claudio Tapia, Pablo Toviggio and the Argentine Football Association.

Both judgments underscore the court’s willingness to revisit prior rulings in light of evolving legal interpretations and emerging facts.