Recent Case Decision – Consultations with Tax Authorities

May 18, 2009
Recent Case Decision – Consultations with Tax Authorities

The First Chamber of Mexico’s Supreme Court of Justice recently approved case decision 1A./J21/2009 under the heading “Tax Consultations. Article34 of the Fiscal Code of the Federation does not violate due process guarantees (legislation in force from January 1, 2007).” In such case decision,Mexico’s highest court held that article 34 of the Fiscal Code of the Federation, which provides that tax guidance resulting from tax consultations withMexican tax authorities is not obligatory on individual parties, and that such may serve only to reverse final resolutions of the authorities applying thecriteria contained in such guidance, which does not violate guarantees of access to justice in Mexico. The forgoing, considering that guidance resultingfrom tax consultations serves as a measure of certainty in regard to the criteria applied by the Department of Finance and Public Credit in relation toreal and concrete situations, without implying a legal deprivation of citizens’ rights when there are no elements to challenge such criteria and for acourt to adjudicate, it is thus necessary that a law affects the rights of those governed by it, which is the case when authorities apply such criteria to afinal ruling.

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