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Evidentiary value of electronic invoices

In 2011, in resolving the contradiction of decisions between different collegiate circuit courts, the First Chamber of the Supreme Court of Justice of the Nation issued the jurisprudence entitled: “INVOICES. PROBATORY VALUE BETWEEN WHO ISSUED THEM AND WHO ACQUIRED THE GOODS AND SERVICES”, in which it is argued that the invoice is a private document […]

Mergers, Acquisitions, and Nearshoring – challenges and Opportunities for 2023

During 2021 and 2022, the M&A market in Mexico will grow 44% compared to 2019 and 2020, having the effect of mobilizing approximately USD$16,000’000,000.00, according to Transactional Track Record Data’s (TTR Data) 2022 annual report. This growth is due to several factors, highlighting the following (I) market recovery to pre-pandemic levels, (ii) increased need for […]

Federal Cybersecurity Law initiative

The use of information and telecommunication technologies has become a fundamental part of people’s lives, as they function as important tools for the proper development of the public and private sectors. It should be remembered that in this digital era, the use of technologies implies an exchange of information through a cyberspace made up of […]


As previously announced, last June 7, the Decree implementing the National Civil and Family Procedures Code (“CNPCF”) was published in the Official Gazette of the Federation.   Throughout its 1,191 articles distributed among 10 books, the CNPCF reduces procedural formalities and favors orality, which implies the simplification of procedures to guarantee access to justice in […]

New National Civil and Family Procedures Code

For several years there has been a need to unify judicial procedures at a national level. This was not only requested by attorneys, but also by the parties themselves in the trials and even by the judges and their staff as they realized that the judicial lag was increasing every year.   Through the Decree […]

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.

The fundamental right to one’s own image

The Supreme Court of Justice of the Nation has developed a doctrine in which it recognizes the right to one’s own image as a fundamental right derived from human dignity, a concept expressly mentioned in Article 1 of the Constitution. According to the Supreme Court, human dignity is the basis for all other fundamental rights, […]