The State, at its various levels, wields extensive sanctioning powers: fines, closure orders (clausura), seizures, licence suspensions, disqualifications, and deregistration. Each body with sanctioning authority — ARCA, ANSES, AGIP, ARBA, ANMAT, ENACOM, and their provincial and municipal counterparts — operates under its own regime combining substantive rules (what constitutes an infraction and what sanction applies) with procedural rules (how the inquiry is conducted and how the decision may be challenged).
A sanction left unanswered or not challenged within the statutory deadline can become an enforceable debt, trigger registration restrictions, and create financial liability for years. Effective defence requires acting from the moment of the first demand: a technically sound response, solid evidence, and, when necessary, escalating the challenge all the way through to judicial proceedings.
Although not strictly criminal in nature, administrative sanctioning proceedings are governed by analogous guarantees: the principle of legality (the conduct and the sanction must be established by a pre-existing rule), specificity (precise description of the infraction), fault (no sanction without subjective blame), proportionality (the sanction must bear a reasonable relationship to the gravity of the conduct), due process (notification, the right to be heard, submission of evidence, reasoned decision), non bis in idem (no double punishment for the same act), and limitation periods.
The Supreme Court and legal scholars have extended these guarantees to the administrative sanctioning sphere with certain nuances, recognising its quasi-criminal character. Recent constitutional case law strengthens judicial scrutiny of the reasonableness of sanctions imposed.
Fines for omission, fraud, formal infractions, and withholding violations. Defence in the administrative inquiry, administrative appeals, and where applicable, contentious-administrative or tax court proceedings.
Fines for undeclared employment, violations of Law 25.212, and occupational risk insurance (ART) infractions. The sums at stake are often substantial.
Governed by the Customs Code (Law 22.415): customs infractions, minor smuggling, and inaccurate declarations. Proceedings before the General Customs Directorate (DGA) and the Tax Court (Tribunal Fiscal).
ANMAT, SENASA, and provincial authorities. Closure orders, seizures, and fines imposed on establishments and professionals.
Professional associations (bar associations, medical colleges, accounting boards) exercise disciplinary power, the decisions of which are subject to judicial review.
Fines on companies for failure to comply with Law 24.240. COPREC and consumer protection agencies at the national and provincial level.
Federal regime (Law 24.449) and municipal/provincial legislation. Speed-camera fines, drink-driving violations, and serious infractions carrying licence disqualifications.