Company: PAM
Filing Date: 2025-04-16
Form Type: 20-F
Source: 0001292814-25-001504
Chunk: 59

Company: Pampa Energy Inc.
Filing Date: 2025-04-16
Form: 20-F
Item: Item 8
Chunk 59
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 a motion for reconsideration  
       of dismissal of appeal before the CSJN and filed an appeal on the grounds of unconstitutionality before the Superior Court of Justice    
            of the Autonomous City of Buenos Aires (“STJBA”). The STJBA sustained the Company's motion for reconsideration of dismissal         
      of appeal and, consequently, requested the Chamber of Commerce to send the file to the STJBA, in order to treat the unconstitutionality   
    appeal filed. The Court of Appeals in Commercial Matters rejected the STJBA order so, consequently, the file was sent to the CSJN to resolve
                                                            the jurisdictional dispute.                                                         
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Table of Contents
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Tax Claims
 
Tax on Liquid Fuels and Natural Gas
 
ARCA claims the payment of Ps. 54 million due to an alleged omission in the payment of the tax on liquid fuels and natural gas for the fiscal periods from January 2006 to August 2011, plus compensatory interest and a fine of Ps. 38 million as a result of alleged tax avoidance. ARCA’s claim is based on the existence of misappropriation of a tax benefit that was meant for sales in regions that are considered by tax law as tax relieved. The proceeding is currently being heard before the NTC, and the evidentiary period has been completed.
Environmental Claims
 
-                                               The Association of Land Owners of Patagonia (ASSUPA)                                           
       has brought a complaint for an indefinite amount against the Company and other companies seeking the restoration of the environment to  
     the state prior to the exploration, exploitation, production, storage and transportation of hydrocarbon works conducted by the defendants 
    and the prevention of alleged future environmental impacts on certain areas in the Austral Basin. The National Government and the Provinces
              of Santa Cruz and Tierra del Fuego have been summoned as third parties. The proceeding is at the complaint answer stage.         
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-                                                  ASSUPA has instituted a complaint before the                                              
     CSJN against 10 companies, including the Company. The National Government and the Provinces of Buenos Aires, La Pampa, Mendoza, Neuquén 
       and Río Negro have been summoned as third parties. The main claim seeks that the defendants should be ordered to redress the alleged  
     environmental damage caused by the hydrocarbon activity developed in the Neuquina Basin and to set up the environmental restoration fund
    provided for by section 22 of the General Environmental Law