I personally think the other provinces need the money more than CABA does, so I'm sympathetic to that underlying claim (ignoring the fact that Provincia is the Ks' firewall so they're also biased against the city) but that's not what is at issue here. The Supreme Court has made a ruling and he must follow it. Alberto Fernandez is many things (including a lawyer, apparently), but Andrew Jackson he is not; this isn't Worcester v. Georgia, there's no army waiting for Alberto's command, he's no hero of 1812.
The fundamental issue here is that Alberto/the Ks are trying to make the claim that the Supreme Court's ruling was arbitrary and capricious, but you don't get to do that with the Supreme Court in Argentina, or anywhere else in the world. Supreme Courts by their vary nature are the end of the line, and their decision is quite literally law, si o si. In republican forms of government they get to solve disagreements between the various branches, in this case inter-provincial and provincial-federal, and they have decided against the federal government and the Buenos Aires provincial government. Even if you believe their ruling is arbitrary and capricious, or is factually wrong, or the court is rigged you make that case in the court of public opinion or reform the Supreme Court (as they have tried and failed), because the Supreme Court has already ruled against you.
All that being said, Alberto, Kicillof, the directors of Banco Provincia and Banco La Nacion are free to ignore this ruling, but they do so at their own peril, and can subsequently be charged both professionally and personally, up to and including sedition as Nikad said. Also it's important to note that you can't arbitrarily accept the legitimacy of the Supreme Court as the Civic Coalition's lawyers stated in their denuncia of Alberto et. all: the federal government previously, both for this issue, and all other issues during their administration have accepted the legitimacy of the Supreme Court and it's rulings, but don't want to now because they don't agree with it.
If they truly believe they have a right to do this then they are opening up pandora's jurisprudence box, and pulling at the strings of societal order more broadly. The question then becomes why stop here, and why stop at the federal level? Almost all the physical dollars in the country are in CABA, what if Larreta says all these dollars must stay here, it is now illegal to leave CABA with dollars other provincial government denounce him, a court rules against him, and like Alberto he simply says "Blow me"? Forget the government, what about regular citizens; I think all of us here agree there is a high level of bipartisan corruption in Argentina, right? What if one of us stops paying taxes because of this, is denounced by AFIP for it, we're ruled against, and we simply say "I disagree, the judges are just ideologues in cahoots with AFIP." Very few people would accept that argument on it's face, yet that is what the Ks are asking people to do now; you don't get to only follow the laws you agree with, and even less the legal rulings of courts.
The fact that Alberto is a lawyer makes this all the worse too, at the very least he should be disbarred for completely undermining the system he's sworn to uphold, and if he continues with these shenanigans, acting above the law, he should be impeached and criminally prosecuted like any regular citizen would be for doing the same.
