Legal Alert: Major Reforms to Mexico´s Amparo Law

Carlos Aguerrebere - Founder BLACKBOX

The decree modifying the Amparo Law, the Federal Tax Code, and the Organic Law of the Federal Court of Administrative Justice has been published. These changes, already in effect, will directly impact litigation and interim measures.
What you need to know:
1. Digitalization & Communications
• The Electronic Signature (Firma Electrónica) is now the official means of access to the Judiciary's electronic system.
• All authorities involved in an amparo proceeding must create a user on the Online Services Portal.
• Notifications to authorities will be primarily electronic.
2. Limitation of Access to Amparo via Legitimate Interest
• To access amparo proceedings by claiming "legitimate interest," it's now necessary to prove a real and differentiated individual or collective legal injury. This may lead judges to dismiss more claims without an in-depth analysis.
3.Restrictions on the Suspension of the Challenged Act
• Key Point: In amparo proceedings challenging general norms, the suspension will NEVER be granted with general effects.
• Suspension will require a balanced analysis of the prima facie case (apparent good right) and social interest.
• In tax matters, the suspension of the collection of final tax credits will be discretionary and will require a guarantee.
4.Other Key Changes
• Appeals under the Federal Tax Code against acts requiring the payment of final tax credits are now inadmissible.
• The Federal Court of Administrative Justice (TFJA) will no longer have jurisdiction over these cases.
Bottom Line: These reforms aim to streamline the system and limit the use of the amparo for dilatory purposes, particularly in tax matters. It is essential for lawyers, accountants, and managers to review their legal strategies.
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