Judge Diego Amarante in Argentina's Economic Criminal Court rejected the motion by the Argentine Football Association (AFA) and its president, Claudio 'Chiqui' Tapia, to be acquitted from charges of improper retention involving 19 billion pesos of tax and employer contributions. This legal challenge was also informed by the opinions of prosecutor Claudio Navas Rial and the Customs Revenue and Control Agency (ARCA), who are both involved in the case as complainants.

The defense argued that the AFA and Tapia were not obliged to make these contributions due to existing resolutions from ARCA and the National Ministry of Economy that temporarily suspend the execution of tax debts for entities until July of this year. However, the judge stated that these defenses did not sufficiently invalidate the charges against them, thus upholding the continuity of the case. Despite the ruling, Tapia and the AFA can appeal the decision to seek another chance for dismissal of the charges.

This case raises significant implications regarding fiscal responsibility and governance in Argentine football. As the public and sports communities continue to scrutinize the AFA's financial management, the judicial process may impact its reputation and operational abilities moving forward. The pending appeal emphasizes the importance of legal processes in maintaining accountability within sports organizations in Argentina.