Recent Case Decision – Evidentiary Value of Invoices

December 17, 2010
Recent Case Decision – Evidentiary Value of Invoices

Recently, Mexico’s Supreme Court of Justice (SCJN) published in the Judicial Weekly of the Federation casedecision I.5o.C.J/10 captioned “Invoices. Evidence of a commercial act, receipt of the merchandise by the purchaserand services that are the subject of a commercial transaction.” In such case decision, the SCJN held that the MexicanCommercial Code (Código de Comercio) does not contain any provision whatsoever regarding the evidentiary valueof invoices. Through experience in commercial customs and practices, this class of documents has been given theplace of serving as a basis for deeming that merchandise or merchandise involved in a commercial transaction,including when such has not been duly objected to, considering that the acquisition of merchandise ordinarily isaccompanied by invoices or receipts documenting such transaction, which are delivered to the acquiring party toprove receipt and, as the case may be, payment for the merchandise. The SCJN also concluded that the abovereasoning “is supported even more if one takes into account that in accordance with Mexican tax law, the invoicesmeet tax law requirements, and thus serve as evidence of the purchase and sale of the goods and services of acommercial transaction.”

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