José María Cantos was the owner of multiple businesses in the province of Santiago del Estero in Argentina. In March 1972, the Revenue Department of the Province conducted a series of searches in the administrative offices of Mr. María Canto’s companies, owing to an alleged violation of the Stamp Act. During these procedures, all the accounting documentation, company books and records, receipts and supporting documents of payments by those companies to third parties and suppliers, as well as numerous shares and securities were seized without being inventoried. The seizure of company documents caused the company severe financial losses. Following multiple lawsuits filed against the Revenue Department, the Revenue Department acknowledged a debt towards some of Mr. María Cantos' businesses, and established a compensatory amount, but the compensation was never paid. The Court found that the State violated the American Convention on Human Rights.
Case Summary: Cantos v. Argentina