Stock Markets March 27, 2026

U.S. Appeals Court Tosses $16.1 Billion Award Over Argentina's 2012 YPF Takeover

Second Circuit overturns large judgment tied to YPF nationalization amid questions over U.S. jurisdiction; litigation funder Burford stands to receive much of any award that survives further challenges

By Jordan Park
U.S. Appeals Court Tosses $16.1 Billion Award Over Argentina's 2012 YPF Takeover

A three-judge panel of the 2nd U.S. Circuit Court of Appeals in Manhattan on March 27 vacated a $16.1 billion judgment that a lower court awarded to former YPF shareholders who sued Argentina over its 2012 seizure of the state-owned oil company. The appeals court questioned the case's presence in U.S. courts and noted that a UK-based litigation funder, Burford Capital, would be in line to collect much of any award. Argentina had been seeking to set aside the judgment that arose from a September 2023 lower court decision.

Key Points

  • The 2nd U.S. Circuit Court of Appeals vacated a $16.1 billion judgment tied to Argentina's 2012 seizure of YPF.
  • Judges questioned why the matter was in U.S. courts during October 29 oral arguments, given the underlying events occurred in Argentina.
  • Burford Capital, a UK litigation funder, stands to collect much of any award that survives further legal challenges; the award had grown to about $18 billion with interest when the appeal was argued.

NEW YORK - A U.S. appeals court has nullified a $16.1 billion judgment against Argentina stemming from the 2012 takeover of state-owned oil company YPF, delivering a legal win for the Argentine government as it works to address longstanding economic strains. The decision was issued by the 2nd U.S. Circuit Court of Appeals in Manhattan on March 27.

Argentina had contested a lower court ruling that granted that $16.1 billion award in September 2023 to former YPF shareholders Petersen Energia Inversora and Eton Park Capital Management, who alleged losses tied to the nationalization. The appeals court overturned that award.

During oral arguments on October 29, the three-judge panel pressed attorneys on why the dispute was being heard in U.S. courts at all, given that the underlying actions occurred in Argentina and involved alleged breaches of Argentine law. That line of questioning underscored the panel's scrutiny of the case's jurisdictional basis.

The litigation has an added commercial angle: Burford Capital, a UK-based company that provides financing for litigation, is positioned to collect a substantial portion of any money that might ultimately be paid if any portion of the award survives ongoing legal barriers. Argentina's legal team noted that the award had increased to approximately $18 billion with accrued interest by the time the appeal was argued, according to a lawyer representing Argentina.


Summary

The 2nd U.S. Circuit Court of Appeals set aside a $16.1 billion judgment tied to Argentina's 2012 seizure of YPF. The panel questioned why the dispute was litigated in federal courts in the United States and noted the role of a UK-based litigation funder that stands to receive much of any award.

Key points

  • The appeals court vacated the $16.1 billion award handed down by a lower court in September 2023 to former YPF shareholders Petersen Energia Inversora and Eton Park Capital Management.
  • During October 29 oral arguments, judges questioned the appropriateness of U.S. jurisdiction given that the events and alleged legal violations occurred in Argentina.
  • Burford Capital, the UK litigation funder, would be entitled to a large share of any award that survives further legal challenges; Argentina's counsel said the award had grown to about $18 billion with interest at the time of the appeal.

Risks and uncertainties

  • Further appeals or legal maneuvers could alter the ultimate disposition of the damages award, affecting creditors, litigants, and parties with financial stakes in the outcome - with implications for legal, financial, and oil sector participants.
  • Questions over jurisdiction and venue remain central to the dispute and could influence how similar international nationalization claims are litigated in the future, creating uncertainty for cross-border claimants and defendants.

The court's decision represents a pivotal procedural development in a high-value international dispute. It leaves open future legal steps but removes the existing $16.1 billion judgment from the enforceable record as of the appeals court's ruling.

Risks

  • Further appeals or legal proceedings could change the award's status, affecting investors and creditors - impacting legal and financial sectors.
  • Jurisdictional uncertainty could influence how similar international nationalization disputes are brought and resolved, creating continued uncertainty for cross-border litigants.

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