Mexico does not require a trademark to be registered in order to be used; however, failure to register a mark may cause aninfringement of the intellectual property rights of third parties if such third parties have registered a mark that is the same orsimilar in "degree of confusion" and, consequently, may cause sanctions under Mexican law. When a trademark is registeredin Mexico, any third party alleging infringement may oppose the mark in the following cases: (i) when third parties use thesame or similar mark in good faith beginning on a date prior to the date the registered mark was applied for; (ii) in the case ofparallel importations, which is to say when third parties have used, commercialized, distributed or exploited the mark as aconsequence of introducing said mark into the stream of commerce in a legal manner by the holder of the registration or anyparty to whom a license to use the mark has been granted; and (iii) when a party (whether an individual or entity) appliestheir name, corporate name or corporate identity to the products they manufacture or distribute, the services that they provideor their establishments, so long as such use is in a customary form and has characteristics that distinguish it from itshomonym.
For Cause Termination of Managerial Employees. Mexico's Federal Labor Law (Ley Federal del Trabajo) recognizes thestatus of certain management employees who provide executive services, such as directors, treasurers, auditors, etc. When anemployer terminates the labor relationship with such a worker based on a justified cause, notice of such termination must bedelivered to the employee in writing. If the employee rejects such notice of termination, the employer must deliver the noticein the presence of two (2) witnesses and file the notice with the local Labor Conciliation and Arbitration Board within five(5) days following the termination date. The Mexican Supreme Court of Justice recently held that loss of confidence or trustin a management employee is a justified cause for termination (when there is evidence of such cause), and the employer isnot obligated to provide notice to the employee in writing or file such notice with the Labor Board. Resignation of Employees Submitted on Pre-Printed Forms. The Federal Labor Law does not contemplate in any of itsprovisions the resignation of an employee who submits a resignation letter on a pre-printed form or template, so the intent ofthe employee not to continue working for the employer may be submitted on such a preprinted format. In any case, theMexican Supreme Court of Justice has determined that the employee has the burden of proof to show that a signature on apre-printed resignation form was given under duress.
Mexico's Customs Law (Ley Aduanera) provides that companies that comply with certain requirements may request from theMexican Taxpayer Administration Services (SAT) registration as a certified IMMEX company. For its part, the Decree forthe Development of the Manufacturing, Maquiladora and Export Services Industry (IMMEX Decree) establishes thatcompanies with IMMEX programs may enjoy additional benefits such as: (i) the ability to import items necessary for theirproduction without the necessity of processing program extensions/modifications; (ii) authorization to engage in foreigncommerce transactions through multiple customs ports of entry; (iii) exemption from the obligation to register on theSectorial Importers Registry (Padrón Sectorial de Importadores); (iv) the possibility to treat items that are rejected forquality or obsolescence as waste; (v) reduced penalties; and (vi) reduced processing times for reimbursement of Value AddedTax resulting from the exportation of goods or services from 20 to five (5) working days. The main requirements forapplying for registration as a certified company include: (i) compliance with all tax and customs obligations; (ii) presentationof audited financial statements for the past five (5) years, or since the company was incorporated; and (iii) having carried outimportations during the immediately prior six (6) month period in an amount of at least $200 million pesos (approximately$18.5 million dollars).