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, […]
PEMEX’s debt: its absorption by the SHCP to convert it into sovereign debt and its fiscal implications
At a press conference held last Friday, January 27, 2023, President Andrés Manuel López Obrador announced measures whereby the Ministry of Finance and Public Credit (“SHCP”) would convert part of Pemex’s debt with various lenders into a sovereign debt, which implies that the State will pay part of the debt, providing support to such state-owned […]
Publication of the Guidelines for the registration and control of frequencies classified as protected spectrum in the 129.900-132.025 MHz segment for aeronautical operational control.
On January 23, 2023, the Agreement by which the Plenary of the Federal Telecommunications Institute issues the Guidelines for the registration and control of frequencies classified as protected spectrum in the 129.900-132.025 MHz segment for aeronautical operational control (the “Guidelines”) was published in the Official Gazette of the Federation.
Publication of the Regulatory Provisions on Satellite Communication Matters
On January 23, 2023, the Agreement by which the Plenary of the Federal Telecommunications Institute issues the Regulatory Provisions regarding satellite communications (the “Regulatory Provisions”) was published in the Official Gazette of the Federation.
Amendments to the Regulations of the General Law on Tobacco Control
On January 15, 2023, the decree amending, adding and repealing several provisions of the Regulations of the General Law for Tobacco Control (the “Reform”) entered into force. The main purpose of this reform is to tighten restrictions on the exposure, marketing and consumption of everything related to tobacco.
Towards a new reality: teleworking and telecommuting.
More than two years ago, the largest pandemic of modern times began, caused by SARS-coV-2 (COVID-19). Such a pandemic, in the eyes of many of us, began as something distant, as something that would take months to reach Mexico or that would probably not affect us at all, a thought that changed abruptly in the […]
THE IMPORTANCE OF ADVERTISING AND ITS REGULATION IN MEXICO
1. CONTEXT Advertising is one of the most relevant consumer issues at the international level. The power of advertising derives from its ability to affect and shape consumer behavior over a given period of time and convince them to purchase goods and services to the point of modifying their consumption habits. As a result of […]
Digital Justice on the way
There is no doubt that we are living in one of the most technologically and scientifically advanced stages in the world. We have gone from formal, written communication – which involved stamps, post offices, envelopes and paper – to simply picking up our phone and being able to contact anyone around the world.