Open Source Content Management

It is a pleasure to inform you that in the session held on February 1, 2024, the Twenty Fourth Collegiate Court in Administrative Matters resolved to grant the amparo protection in an amparo trial sponsored pro bono by our Firm. In this matter we challenged the unconstitutionality of a rule that unjustifiably restricted the access to the reduction of the payment of the Property Tax for senior citizens in vulnerable situations, when the cadastral value of the property exceeds $2’432,573.00 pesos.

Yesterday, the Second Chamber of the Supreme Court of Justice of the Nation (“SCJN”) voted and approved a draft ruling (“Ruling”) resolving the motion for review 164/2023 derived from an amparo filed against the Decree that amends several sections of the Electricity Industry Law published on March 9, 2021 (hereinafter, the “Decree”).

On January 31, 2024, the “Agreement SS/4/2024, which amends the Bylaws of the Federal Court of Administrative Justice” was published in the Official Gazette of the Federation. This amendment signifies the reclassification of the three Specialized Chambers in Foreign Trade Matters, converting them back to Ordinary Regional Chambers.

Mexico’s competition agency, the Federal Economic Competition Commission (“COFECE”), made public the initiation of an investigation, ex officio, into the market for public railroad freight transportation services and related services and rights in the national territory (the “Investigated Market”) for the possible existence of barriers to competition and free market and/or essential inputs.

Today the resolution of the Board of Representatives of the National Minimum Wage Commission (CONASAMI) that establishes the general minimum and professional wages that will be in force beginning on January 1, 2024, was published in the Official Federal Gazette.

On November 16, 2023, the decree (the “Decree”) reforming various provisions of the Regulation of the Federal Gaming and Raffles Law (the “Regulation”) was published, coming into force on November 17, 2023.

On November 13, 2023, the Official Federal Gazette published (i) the Decree of the Federal Revenue Law for Fiscal Year 2024 (“Revenue Law”), (ii) the Decree amending several provisions of the Federal Fees Law, and (iii) the Decree amending several provisions of the Federal Law on Budget and Fiscal Responsibility, in order to include the Cross-Sectional Anti-Corruption Exhibit.

In recent days, the Organization for Economic Cooperation and Development (OECD) published the report on the statistics of mutual agreement procedures (MAPs) initiated and resolved in 2022. MAPs are dispute resolution mechanisms provided in agreements to avoid double taxation with the aim of assisting taxpayers in resolving international taxation disputes, in collaboration with the tax authorities of the involved jurisdictions.

As you may recall, on June 8, 2023, NOM-037-STPS-2023 issued by the Ministry of Labor and Social Welfare (“STPS”) was published in the Federal Official Gazette (“DOF”).

On October 30, 2023, the “Decree granting several tax benefits to taxpayers in the areas affected by the severe rains and strong winds during October 24, 2023” (the “Decree”) was published in the Federal Official Gazette, through which the Ministry of Finance and Public Credit seeks to contribute to the reactivation of the productive plant and the preservation of sources of employment in the areas affected by Hurricane Otis in the state of Guerrero by granting tax benefits to taxpayers of the affected areas.