The First Chamber of Mexico’s Supreme Court of Justice established that Article 101 of Mexico’s Federal Tax Code (Código Fiscal dela Federación) is constitutional and does not violate Article 21 of the Mexican Constitution. The substitution and commutation ofsanctions or other interests of parties convicted of tax crimes involving illegal contraband or fiscal fraud is improper. The idea ofsubstituting the sanction was based on Article 18 of the Constitution. The substitution will be effective once the judicial decision isissued and the party granting judgment may or may not grant it to the prisoner, it being a condition that the state substitute the originalsanction if the judicial authority considers it will be of lesser severity.
Recent Case Decision on Issues Related to Sanctions for Tax Fraud and Trafficking in Contraband.
October 24, 2007