---
title: "#CostaRica 🇨🇷 #APriori_Informs: Tax Court Restores Full Functionality of the RTBF by Denying Injunctive Relief"
description: RTBF
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##### Aug 20, 2025 1:27:10 PM

##### 1 min. read

# #CostaRica 🇨🇷 #APriori\_Informs: Tax Court Restores Full Functionality of the RTBF by Denying Injunctive Relief

By resolution issued on **April 10, 2025,** the Administrative and Civil Tax Court, denied the injunctive relief filed by the **Costa Rican Bar Association** against the State and the **Costa Rican Drug Institute (ICD in Spanish),** under Case File No. 24-002389-1027-CA.

With this decision, the **provisional suspension** that had been imposed on the third paragraph of Article 5 of Executive Decree No. 44390-H, which contained the Regulation on the Registry of Transparency and Ultimate Beneficial Owners (RTBF in Spanish), **has been lifted**.

The Court concluded that no evidence of the alleged serious damage was produced to warrant the requested relief and, consequently, that the public interest in **tax transparency, security, and the fight against corruption** must prevail over the claims put forward.

As an immediate effect, this decision **restores the full force of the original wording of the regulation**, reinstating the functionality of the RTBF as envisaged by the Executive Branch. However, the **main proceedings remain pending**, and the substantive legality of the decree will be resolved in due course.

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