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Supreme Court of Mexico Mexico

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International Legal Developments Year in Review: 2023

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Notable Supreme Court Decisions - In 2023, the Mexican Supreme Court addressed several high-profile decisions asserting the limits between public branches and entities to preserve the constitutional order and to protect...more

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Mexico’s Supreme Court Rules That the Cap to Profit Sharing Payments Is Constitutional

On April 3, 2024, the Mexican Supreme Court confirmed the requirement to pay up to three months of base salary for profit-sharing (PTU) payments....more

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Mexican Supreme Court Declares Constitutional the Limit of the Payment of Profit Distributions

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As part of the constitutional review, Amparo No. 633/2023, the Second Chamber of the Mexican Supreme Court of Justice declared constitutional (and thus valid) the limit of three months of the employee’s salary or the average...more

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Se declara inconstitucional el límite temporal de cancelación de CFDI en México

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Nota: La Suprema Corte de Justicia de la Nación (SCJN) declaró como inconstitucional el límite temporal de cancelación de comprobantes fiscales digitales por Internet (CFDI). La Segunda Sala de la SCJN en sesión del 25 de...more

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Supreme Court declares Mexico's controlling beneficiary reform constitutional

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The Second Section of the Mexican Supreme Court of Justice (SCJN) on June 14, 2023, ruled that it is constitutional for the Tax Administration Service (SAT) to request from taxpayers information related to their controlling...more

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SCJN invalida el llamado “Decretazo” y el Presidente emite nuevo en respuesta

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La Suprema Corte de México invalidó el Acuerdo publicado en 2021 por el Presidente de la República en el que declaraba ciertos proyectos a cargo del Gobierno Federal como prioritarios y estratégicos e instruía se les...more

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Jurisprudencia en Materia de Impuesto al Valor Agregado (IVA)

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La Segunda Sala de la Suprema Corte de Justicia de la Nación ha emitido una jurisprudencia en materia de IVA que puede conducir a resultados no lógicos y no comerciales. Las empresas que operan en México deben ser conscientes...more

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Precedent in Value Added Tax in Mexico

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The Second Chamber of the Mexican Supreme Court of Justice has issued a VAT precedent which can lead to counter-intuitive and non-commercial outcomes. Businesses operating in Mexico should be aware of this....more

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Suprema Corte de Justicia de México aclara la compensación civil en relación al pago del IVA

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La Segunda Sala de la Suprema Corte de Justicia de la Nación (SCJN) de México, en la sesión del 15 de marzo de 2023, resolvió la contradicción de tesis 413/2022, prevaleciendo el criterio consistente en que la compensación...more

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Prisión Preventiva por Diversos Delitos Fiscales en México

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El Pleno de la Suprema Corte de Justicia de la Nación (SCJN) de México, el 24 de noviembre de 2022, resolvió la Acción de Inconstitucionalidad 130/2019 y su acumulada 136/2019 en la que se determinó mantener la prisión...more

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Emite SJCN de México jurisprudencia sobre permisos otorgados por la CRE

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La Suprema Corte de Justicia de la Nación (SCJN) de México publicó en el Semanario Judicial de la Federación la tesis de jurisprudencia 1a./J.83/2022 (11a.)  (Jurisprudencia) el 17 de junio de 2022. Este criterio establece...more

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Mexico Supreme Court of National Justice Decision Related to Unconstitutionality Action 64/2021 on the Electricity Industry Law

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Rules Applicable to Unconstitutionality Actions - Unconstitutionality actions are abstract constitutional control mechanisms available to certain Governmental entities.1 The legal standard to accept and initiate these types...more

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Supreme Court of Justice of Mexico Issues Jurisprudence on Actions Based on Negotiable Instruments

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The First Chamber of the Supreme Court of Justice of Mexico issued on Oct. 9, 2020, a jurisprudence that clarifies a recent contradiction of precedents regarding actions based on negotiable instruments. Under Mexican law, the...more

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Mexican Senate proposes new (super) regulator that would merge the antitrust, telecom and energy agencies

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On June 10, 2020, Senator Ricardo Monreal, President of the Senate’s multi-party coordination body, the Junta de Coordinación Política and leader of the ruling party’s senators, proposed a constitutional amendment to articles...more

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Mexico's Supreme Court issues jurisprudence on appropriateness of amparo indirecto

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The 2011 reform that introduced the special proceedings on commercial transactions and arbitration to Mexico's Code of Commerce was intended to regulate on a more expedited and efficient manner the judicial intervention for...more

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Mexican Legal Hot Topics

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With the new administration of President Andrés Manuel Lopez Obrador, Mexico is currently facing numerous political and economic changes. These changes will have a direct impact on business activities in Mexico including the...more

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La Suprema Corte mexicana declara inconstitucionalidad de un precepto normativo con efectos generales - La declaratoria tiene...

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La Suprema Corte de Justicia de la Nación de México emitió una declaratoria general de inconstitucionalidad respecto de una parte del artículo 298, inciso B, fracción IV de la Ley Federal de Telecomunicaciones y...more

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Mexico Supreme Court Declares Unconstitutionality of a Legal Provision with General Effects - The Unprecedented Ruling Affects the...

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Mexico's National Supreme Court of Justice rendered a judgment declaring the unconstitutionality of specific language of Article 298, Section B, Subsection IV of the Telecommunications and Broadcasting Law. The legal precept...more

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La Suprema Corte de Justicia de México Aclara los Limites en Materia de Poderes Generales - La Decision Resuleve una Contradicción...

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• La Primera Sala de la Suprema Corte de Justicia de México ha decidió sobre una contradicción de tesis de los tribunales federales, una decisión que aclara un antiguo punto de controversia en ley mexicana en materia de...more

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Mexico's Supreme Court of Justice Clarifies Limits on General Powers of Attorney - Ruling Resolves Conflicting Precedents...

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Ruling Resolves Conflicting Precedents Regarding Powers for Acts of Management as well as Litigation and Collections The First Chamber of Mexico's Supreme Court of Justice has decided on a conflicting line of precedent set...more

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Boletín Mensual de Comercio Internacional - Agosto - Información con énfasis en la Regulación Comercial y de Arbitraje...

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Durante el mes de agosto destacan los siguientes temas: Comercio, Acceso, Prácticas desleales, Propiedad Intelectual, MIPyMEs y Arbitraje de Inversión....more

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Boletín Mensual de Telecomunicaciones - Junio 2017

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Las siguientes publicaciones fueron hechas por autoridades del gobierno federal durante Junio de 2017 en relación con el Sector de Telecomunicaciones de México....more

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Mexico Telecommunications Update - June 2017

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The following announcements were made by public government authorities in June 2017 regarding Mexico's telecommunications sector: Public Call for Official Approval as Telecommunications and Broadcasting Expert - The...more

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Mexico Supreme Court Upholds One-Year Cap on Back Pay

On January 20, 2016, the Second Chamber of Mexico’s Supreme Court, in plenary session and by a majority vote, issued a decision holding that the reformed Article 48 of the Mexican Federal Labor Law (FLL) does not violate the...more

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Mexico Supreme Court Issues Guidance on Outsourcing

The Second Chamber of the Supreme Court of Justice of the Nation in Mexico recently issued guidance establishing that outsourcing does not violate the constitutional principles of legal certainty and freedom. According...more

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