Unconstitutionality of Solidary Responsibility in the Province of Buenos Aires: The “Toledo” Ruling

On August 30, 2021, the Supreme Court of the Province of Buenos Aires (SCPBA) ruled in the case “Toledo, Juan Antonio vs. A.R.B.A. Incidente de revisión”, in which the constitutionality of the articles of the Tax Code of the Province of Buenos Aires that regulate the joint and several liability of the members of the administrative bodies of companies for the taxes and fines owed by the company they are part of was discussed. MORE.