Obligations of the Carta Porte Complement and its validation by the Mexican Supreme Justice Court
Last June 7, 2023, the Second Chamber of the Supreme Justice Court (“SCJN” per its acronym in Spanish) validated the modifications made to the Federal Fiscal Code that entitles the Tax Administration Service (“SAT” per its acronym in Spanish) to establish the rules for issuing Digital invoices (“CFDI” per its acronym in Spanish) with the […]
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 […]
ACSAN News – March 2023
Here, you will find our ACSAN NEWS for the month of March. This newsletter gathers the most important and relevant legal news of the past month.
ACSAN News – November 2022
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ACSAN NEWS – MARCH 2022
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