Constitutional protection is granted to a taxpayer against misinterpretation and application of a Customs Ruling that denied a refund for undue payment of customs processing fees (“Derecho de Trámite Aduanero”) paid when importing goods under an international trade agreement.
Recently a Collegiate Court in Administrative Matters granted constitutional protection (“Amparo”) in favor of a taxpayer of the automotive sector, recognizing its right to obtain the refund of the amount unduly paid as custom processing fees (Derecho de Trámite Aduanero or “DTA”), in accordance with Article 22 of the Federal Fiscal Code. The background of […]
Tax Reform 2022
On November 12, 2021, the Decree amending, adding and repealing several provisions of the Income Tax Law, the Value Added Tax Law, the Special Tax on Production and Services Law, the Federal New Automobile Tax Law, the Federal Tax Code and other laws (the “Decree”) was published in the Official Gazette of the Federation (“DOF”), […]
Reforms to the Tax Legislation on subcontracting matters
On April 23, 2021, a Decree was published in the Official Gazette of the Federation (“DOF”) amending, adding and repealing several provisions of the Federal Labor Law; the Social Security Law; the Law of the National Workers’ Housing Fund Institute; the Federal Tax Code (“CFF”); of the Income Tax Law (“LISR”); of the Value Added […]
Tax Reform 2021
On December 8, 2020, the Decree amending, adding and repealing several provisions of the Income Tax Law, the Value Added Tax Law and the Federal Tax Code (the “Decree”) was published in the Official Gazette of the Federation (“DOF”), which became effective on January 1, 2021.
The PJF definitively confirms the legality and constitutionality of the tender for the Shared Telecommunications Network.
The constitutional reform on telecommunications, published in June 2013, established the obligation for the federal executive to install a shared wholesale public network.
COFECE files constitutional controversy
On June 22, 2020, the Federal Economic Competition Commission (“COFECE”) issued a statement informing that it filed before the Supreme Court of Justice of the Nation (“SCJN”), a constitutional controversy against the Agreement issuing the Reliability, Safety, Continuity and Quality Policy in the National Electric System, issued by the Ministry of Energy, published in the […]
SENER issues Policy on Reliability, Safety, Continuity and Quality in the National Electric Power System
Last April 29, 2020, the National Energy Control Center (“CENACE”), issued the Agreement to Guarantee the Efficiency, Quality, Reliability, Continuity and Security of the National Electric System (“Agreement”), due to the recognition of the SARS-COv2 virus disease epidemic (COVID-19).
First resolution of modifications to the miscellaneous tax resolution for 2020
On May 12, 2020, the First Resolution of Amendments to the Miscellaneous Tax Resolution for 2020 was published in the Official Gazette of the Federation.
CENACE issues Agreement to guarantee the Efficiency, Quality, Reliability, Continuity and Safety of the National Electric System
Last April 29, 2020, the National Energy Control Center (“CENACE”), issued the Agreement to Guarantee the Efficiency, Quality, Reliability, Continuity and Security of the National Electric System (“Agreement”), due to the recognition of the SARS-COv2 virus disease epidemic (COVID-19).
Protection for medical personnel of the IMSS La Raza National Medical Center.
On May 4, 2020, Acedo Santamarina, S.C., in collaboration with Fundación Barra Mexicana, A.C., filed an amparo lawsuit on behalf of thirty-three specialists and residents in the area of ophthalmology assigned to the High Specialty Medical Unit (UMAE) Hospital General “Dr. Gaudencio González Garza” of the Centro Médico Nacional La Raza of the Instituto Mexicano […]