Dear clients and friends:

We are delighted to announce that our firm was honored with 7 recogni­tions at The Legal 500 Mexico Awards 2024, which took place in Mexico City on April 16th, 2024:

On April 3, 2024, the First Chamber of the Supreme Court of Justice of the Nation (“SCJN”) issued judgment to an amparo in review procedure, considering that the limitation to the term granted to taxpayers to cancel Digital Tax Invoices Via Internet (“CFDI”) is unconstitutional, as it violates the principle of legal certainty of taxpayers.

On March 26, 2024, a decree was published in the Official Federal Gazette, amending, adding, and repealing various provisions of the Credit Instruments and Operations General Law (“LGTOC”) and the Law of Credit Organizations and Auxiliary Activities (“LGOAAC”), marking a significant milestone in the regulation of negotiable instruments and the operation of credit organizations and auxiliary credit activities in Mexico.

Through Operation Agreement A/2024/CTN/AO, the Taxpayer Advocate Service (“PRODECON”) has established that, in consideration of the workload of the Administrative Units of said entity, the processing of Conclusive Agreements will be handled according to the following criteria:

On February 21, 2024, the Ministry of Labor and Social Welfare (“STPS”) published in the Federal Official Gazette the Resolution amending the General Provisions for the registration of natural or legal persons who provide specialized services or execute specialized works referred to in article 15 of the Federal Labor Law (the “Resolution”).

It is a pleasure to inform you that in the session held on February 1, 2024, the Twenty Fourth Collegiate Court in Administrative Matters resolved to grant the amparo protection in an amparo trial sponsored pro bono by our Firm. In this matter we challenged the unconstitutionality of a rule that unjustifiably restricted the access to the reduction of the payment of the Property Tax for senior citizens in vulnerable situations, when the cadastral value of the property exceeds $2’432,573.00 pesos.

Yesterday, the Second Chamber of the Supreme Court of Justice of the Nation (“SCJN”) voted and approved a draft ruling (“Ruling”) resolving the motion for review 164/2023 derived from an amparo filed against the Decree that amends several sections of the Electricity Industry Law published on March 9, 2021 (hereinafter, the “Decree”).

On January 31, 2024, the “Agreement SS/4/2024, which amends the Bylaws of the Federal Court of Administrative Justice” was published in the Official Gazette of the Federation. This amendment signifies the reclassification of the three Specialized Chambers in Foreign Trade Matters, converting them back to Ordinary Regional Chambers.

Mexico’s competition agency, the Federal Economic Competition Commission (“COFECE”), made public the initiation of an investigation, ex officio, into the market for public railroad freight transportation services and related services and rights in the national territory (the “Investigated Market”) for the possible existence of barriers to competition and free market and/or essential inputs.

Today the resolution of the Board of Representatives of the National Minimum Wage Commission (CONASAMI) that establishes the general minimum and professional wages that will be in force beginning on January 1, 2024, was published in the Official Federal Gazette.