Precedents: Amparo and constitutional
497 results. Rulings of the Mexican Supreme Court, the federal courts and the Federal Administrative Court (TFJA) in our practice areas. Each with a brief explanation and, for the most relevant ones, our take.
Tax · Tax litigation · Foreign trade and customs · Labor and social security · Anti-money laundering · Commercial and civil · Administrative and other
Jurisdiction over indirect amparo against the Guidelines for the Identification of Mobile Phone Lines lies with the specialized District Courts in Antitrust, Broadcasting and Telecommunications, based in Mexico City with nationwide jurisdiction.
Official heading (Spanish): COMPETENCIA PARA CONOCER DEL AMPARO INDIRECTO CONTRA LOS LINEAMIENTOS PARA LA IDENTIFICACIÓN DE LÍNEAS TELEFÓNICAS MÓVILES. CORRESPONDE A LOS JUZGADOS DE DISTRITO EN MATERIA ADMINISTRATIVA ESPECIALIZADOS EN COMPETENCIA ECONÓMICA, RADIODIFUSIÓN Y TELECOMUNICACIONES, CON RESIDENCIA EN LA CIUDAD DE MÉXICO Y JURISDICCIÓN EN TODA LA REPÚBLICA.
Amparo claims against the Guidelines for the Identification of Mobile Phone Lines (published December 9, 2025) belong to the specialized antitrust, broadcasting and telecommunications courts. Carriers and users should file there.
Legal standing in indirect amparo. Property-tax payers whose properties have a cadastral value within brackets L, M, N, O and P of the schedule in article 130, section I, of the Mexico City Tax Code have standing to challenge article 132, last paragraph, of that Code and the general rules issuing the guidelines for the related informative return.
Official heading (Spanish): INTERÉS JURÍDICO EN AMPARO INDIRECTO. LO TIENEN LAS PERSONAS OBLIGADAS AL PAGO DEL IMPUESTO PREDIAL RESPECTO DE INMUEBLES CUYO VALOR CATASTRAL SE UBICA EN ALGUNO DE LOS RANGOS L, M, N, O Y P DE LA TARIFA PREVISTA EN EL ARTÍCULO 130, FRACCIÓN I, DEL CÓDIGO FISCAL DE LA CIUDAD DE MÉXICO, PARA RECLAMAR EL DIVERSO 132, ÚLTIMO PÁRRAFO, DEL PROPIO ORDENAMIENTO Y LAS REGLAS DE CARÁCTER GENERAL POR LAS QUE SE EXPIDIERON LOS LINEAMIENTOS PARA LA PRESENTACIÓN DE LA DECLARACIÓN INFORMATIVA RELATIVA.
The informative return on occupancy of residential properties in Mexico City (article 132, last paragraph, of the local Tax Code) is mandatory for property-tax brackets L to P. Those taxpayers therefore have standing and indirect amparo is available.
Complaint appeal (recurso de queja). The appeal under article 97, section I, subsection e), of the Amparo Law is not available against an order that fails or refuses to enforce a warning of fines against the responsible authorities at the judgment-enforcement stage.
Official heading (Spanish): RECURSO DE QUEJA. ES IMPROCEDENTE EL PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO E), DE LA LEY DE AMPARO, CONTRA EL AUTO QUE OMITA O NIEGUE HACER EFECTIVO UN APERCIBIMIENTO DE MULTA A LAS AUTORIDADES RESPONSABLES EN LA ETAPA DE EJECUCIÓN DE SENTENCIA.
A complaint appeal is not available against an order that fails or refuses to fine an authority for not complying with an amparo judgment. The petitioner should press for other enforcement measures or the non-compliance proceeding.
Administrative contracts. Clauses in favor of the authority that are not provided for and regulated by statute are not exorbitant clauses, so acts carried out under them are not acts of authority for amparo purposes.
Official heading (Spanish): CONTRATOS ADMINISTRATIVOS. LAS CLÁUSULAS ESTIPULADAS A FAVOR DE LA AUTORIDAD QUE NO ESTÉN PREVISTAS Y REGULADAS EN UNA LEY NO SON EXORBITANTES, POR LO QUE LOS ACTOS DERIVADOS DE SU EJECUCIÓN NO CONSTITUYEN ACTOS DE AUTORIDAD PARA EFECTOS DEL JUICIO DE AMPARO.
A clause favoring the government in an administrative contract is exorbitant only if a statute provides for and regulates it. Otherwise, acts under it are contractual, not acts of authority, and amparo is not available.
Complaint appeal under article 97, section I, subsection e), of the Amparo Law. It is not available against an order binding an authority other than the responsible ones to comply with the final suspension.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO E), DE LA LEY DE AMPARO. ES IMPROCEDENTE CONTRA EL AUTO QUE VINCULA A UNA AUTORIDAD DIVERSA A LAS RESPONSABLES AL CUMPLIMIENTO DE LA SUSPENSIÓN DEFINITIVA.
A complaint appeal is not available against an order binding an authority not named as responsible to comply with the final suspension. Helpful to petitioners: the judge can extend the injunction to whichever authority is empowered to carry it out.
Dismissal outside the constitutional hearing in indirect amparo. When a violation of the right to petition is claimed and a late-filed report shows the authority answered before the complaint was filed, the petitioner must be personally notified so it may amend the complaint or rebut the record.
Official heading (Spanish): SOBRESEIMIENTO FUERA DE LA AUDIENCIA CONSTITUCIONAL EN AMPARO INDIRECTO. CUANDO SE RECLAMA LA VIOLACIÓN AL DERECHO DE PETICIÓN Y DEL INFORME JUSTIFICADO RENDIDO EXTEMPORÁNEAMENTE SE ADVIERTE QUE LA AUTORIDAD RESPONSABLE DIO RESPUESTA A LA PETICIÓN ANTES DE LA PRESENTACIÓN DE LA DEMANDA, DEBE DARSE VISTA PERSONALMENTE A LA QUEJOSA A EFECTO DE QUE, SI LO ESTIMA CONVENIENTE, AMPLÍE SU DEMANDA O DESVIRTÚE LAS ACTUACIONES.
In right-to-petition amparo claims, if a late report reveals an answer served before the complaint, the judge may not dismiss without first personally notifying the petitioner so it can amend the complaint or challenge that service.
Human right to a healthy environment. Standard for constitutional review.
Official heading (Spanish): DERECHO HUMANO A UN MEDIO AMBIENTE SANO. PARÁMETRO DE CONTROL CONSTITUCIONAL.
In environmental amparo claims, the review standard includes the Constitution, environmental treaties (Paris Agreement, Escazú, Biological Diversity, among others) and the USMCA environmental provisions. Companies with projects affecting the environment should factor in that framework.
Legitimate interest in environmental amparo. The addition of the second paragraph to article 5, section I, of the Amparo Law did not restrict its scope.
Official heading (Spanish): INTERÉS LEGÍTIMO EN EL JUICIO DE AMPARO EN MATERIA AMBIENTAL. LA ADICIÓN DEL PÁRRAFO SEGUNDO A LA FRACCIÓN I DEL ARTÍCULO 5o. DE LA LEY DE AMPARO NO RESTRINGIÓ SUS ALCANCES.
The October 2025 amendment to article 5, section I, of the Amparo Law did not narrow legitimate interest in environmental cases. It suffices that the petitioner benefits from the environmental services of the affected ecosystem; the adjacent-environment doctrine remains in force.
Environmental amparo. Courts must identify imbalances between the parties and gather the evidence needed to decide the case.
Official heading (Spanish): JUICIO DE AMPARO EN MATERIA AMBIENTAL. LOS ÓRGANOS JURISDICCIONALES DEBEN DETECTAR ASIMETRÍAS ENTRE LAS PARTES Y ALLEGARSE DE LOS MEDIOS DE PRUEBA NECESARIOS PARA RESOLVERLO.
In environmental amparo claims over failure to protect natural areas, the judge must identify imbalances between the parties and gather evidence on its own motion when there is minimal evidence of harm. Failing that, the proceeding must be reopened.
Subject-matter jurisdiction over indirect amparo against the reform decree on mining and water concessions. It lies with a general administrative District Court.
Official heading (Spanish): COMPETENCIA POR MATERIA PARA CONOCER DEL AMPARO INDIRECTO CONTRA EL DECRETO DE REFORMAS EN MATERIA DE CONCESIONES PARA MINERÍA Y AGUA. CORRESPONDE A UN JUZGADO DE DISTRITO EN MATERIA ADMINISTRATIVA GENÉRICA.
Amparo actions against the decree on mining and water concessions published on May 8, 2023 belong to general administrative District Courts, not to the courts specialized in antitrust, broadcasting and telecommunications. It avoids delays from jurisdictional disputes.
Complaint appeal (recurso de queja) in indirect amparo. It does not lie against the order requiring the responsible authority to comply with the ruling, under warning of a fine, when the authority argues that it is being required to give effects different from, or new to, those ordered in the protective ruling.
Official heading (Spanish): RECURSO DE QUEJA EN AMPARO INDIRECTO. ES IMPROCEDENTE CONTRA EL AUTO QUE REQUIERE A LA AUTORIDAD RESPONSABLE EL CUMPLIMIENTO DE LA SENTENCIA, BAJO APERCIBIMIENTO DE MULTA, CUANDO ÉSTA ALEGA QUE SE LE EXIGEN EFECTOS DISTINTOS O CUESTIONES NOVEDOSAS A LAS ORDENADAS EN EL FALLO PROTECTOR.
An authority cannot use a queja against a compliance order it considers beyond the ruling; it must request the incidental proceeding under article 193, fourth paragraph, of the Amparo Law. This narrows the routes for delaying enforcement of amparos already won.
Review appeal in indirect amparo against general rules. The local judicial administration body, as executing authority, lacks standing to file it when its grievances, although framed against the effects of the protective ruling, in essence challenge the constitutional analysis of the contested rule (article 87 of the Amparo Law).
Official heading (Spanish): REVISIÓN EN AMPARO INDIRECTO CONTRA NORMAS GENERALES. EL ÓRGANO DE ADMINISTRACIÓN JUDICIAL LOCAL, COMO AUTORIDAD EJECUTORA, CARECE DE LEGITIMACIÓN PARA INTERPONERLA CUANDO SUS AGRAVIOS, AUNQUE SE FORMULEN CONTRA LOS EFECTOS DEL FALLO PROTECTOR, COMBATEN EN ESENCIA EL ESTUDIO DE CONSTITUCIONALIDAD DE LA NORMA RECLAMADA (ARTÍCULO 87 DE LA LEY DE AMPARO).
In amparo against general rules, an authority that merely applied the rule cannot appeal to defend its constitutionality; that belongs to the bodies that issued or promulgated it. The applying authority may challenge only the effects of the ruling that bind it.
Appearance of a good legal claim for purposes of suspension in indirect amparo. It is not shown when determining whether the failure to answer a request is unconstitutional requires analyzing whether a negative fictitious ruling (negativa ficta) arose.
Official heading (Spanish): APARIENCIA DEL BUEN DERECHO PARA EFECTOS DE LA SUSPENSIÓN EN AMPARO INDIRECTO. NO SE ACREDITA CUANDO DETERMINAR LA INCONSTITUCIONALIDAD DE LA OMISIÓN DE RESPONDER UNA SOLICITUD REQUIERE ANALIZAR SI SE ACTUALIZÓ LA NEGATIVA FICTA.
Because article 37 of the Federal Tax Code allows a request unanswered for three months to be treated as denied, the unconstitutionality of the silence is not evident and there is no prima facie case for suspension. The case involved renewing a natural gas import permit before the National Customs Agency.
Grounds of violation in direct amparo. Those referring to matters that were not part of the dispute in the original proceeding are ineffective and will not be analyzed.
Official heading (Spanish): CONCEPTOS DE VIOLACIÓN EN AMPARO DIRECTO. SON INOPERANTES LOS QUE SE REFIEREN A CUESTIONES QUE NO FORMARON PARTE DE LA LITIS EN EL JUICIO DE ORIGEN, POR LO QUE NO PROCEDE SU ANÁLISIS.
Direct amparo will not review arguments that could have been raised in the original proceeding but were not. Here, the worker first alleged an outsourcing arrangement among three defendant companies in the amparo. Every argument must be raised in the complaint or the answer.
Complaint for noncompliance with a general declaration of unconstitutionality. It may not be dismissed as untimely, since the Amparo Law sets no deadline to file it and the period for filing an amparo complaint cannot be applied by analogy.
Official heading (Spanish): DENUNCIA POR INCUMPLIMIENTO DE LA DECLARATORIA GENERAL DE INCONSTITUCIONALIDAD. ES IMPROCEDENTE DESECHARLA POR EXTEMPORÁNEA, AL NO PREVER LA LEY DE AMPARO UN PLAZO PARA PRESENTARLA NI SER VÁLIDA LA APLICACIÓN POR ANALOGÍA DEL TÉRMINO PREVISTO PARA LA DEMANDA DE AMPARO.
The complaint under article 210 of the Amparo Law against acts applying a rule already declared unconstitutional with general effects has no deadline and cannot be dismissed as untimely. It is a tool against acts issued after the declaration.
Precautionary measures in ordinary civil proceedings. Before filing an indirect amparo against the decision granting or denying them, an appeal or a motion for revocation must be exhausted, depending on the amount at stake [applicability of binding precedent PR.A.C.CS. J/27 C (11a.)].
Official heading (Spanish): PROVIDENCIAS PRECAUTORIAS EN EL JUICIO ORDINARIO CIVIL. CONTRA LA DETERMINACIÓN QUE LAS DECRETA O NIEGA, DEBE AGOTARSE EL RECURSO DE APELACIÓN O EL DE REVOCACIÓN, SEGÚN EL MONTO O CUANTÍA DEL ASUNTO, PREVIO A PROMOVER EL AMPARO INDIRECTO [APLICABILIDAD DE LA TESIS JURISPRUDENCIAL PR.A.C.CS. J/27 C (11a.)].
Against a ruling granting or denying precautionary measures in an ordinary civil proceeding, an appeal or revocation motion must be exhausted, depending on the amount, before filing indirect amparo. Going straight to amparo leads to dismissal for failure to exhaust remedies.
Confession evidence in amparo proceedings. It is admissible in its spontaneous form, and that label need not be stated when offering it.
Official heading (Spanish): PRUEBA CONFESIONAL EN EL JUICIO DE AMPARO. RESULTA ADMISIBLE EN SU MODALIDAD ESPONTÁNEA, SIN QUE SEA NECESARIO PRECISAR ESA DENOMINACIÓN AL OFRECERLA.
Spontaneous confession, such as statements the complainant makes under oath in its complaint, is admissible in amparo even if offered simply as “express confession.” What is barred is examination through sworn questions. The factual background of a complaint should be drafted with care.
Complaint appeal (recurso de queja). Evidence beyond what the amparo judge considered, or should have considered, when ruling on provisional suspension is inadmissible [article 97, section I, subsection b), of the Amparo Law].
Official heading (Spanish): RECURSO DE QUEJA. ES IMPROCEDENTE LA ADMISIÓN DE PRUEBAS ADICIONALES A LAS QUE LA PERSONA JUZGADORA DE AMPARO TOMÓ O DEBIÓ TOMAR EN CONSIDERACIÓN AL RESOLVER SOBRE LA SUSPENSIÓN PROVISIONAL [ARTÍCULO 97, FRACCIÓN I, INCISO B), DE LA LEY DE AMPARO].
In a queja against a provisional suspension ruling, the Collegiate Circuit Court weighs only what the judge had or should have had before it; new evidence is not admitted. File everything supporting the suspension with the complaint.
Ruling that upholds a motion to annul service of notice. It does not affect the dismissal of a direct amparo complaint as untimely if the notice was valid when the complaint was filed.
Official heading (Spanish): RESOLUCIÓN QUE DECLARA FUNDADO UN INCIDENTE DE NULIDAD DE NOTIFICACIONES. NO INCIDE EN EL DESECHAMIENTO DE UNA DEMANDA DE AMPARO DIRECTO POR EXTEMPORÁNEA, SI AL MOMENTO EN QUE ÉSTA SE PRESENTÓ, LA NOTIFICACIÓN ERA VÁLIDA.
Once a direct amparo has been dismissed as untimely, later annulling the notice does not revive the deadline. A motion to annul service must be filed before, or together with, the amparo complaint.
Adhesive review. It is available against interlocutory rulings issued in the suspension proceeding, not only against judgments deciding the indirect amparo.
Official heading (Spanish): REVISIÓN ADHESIVA. PROCEDE CONTRA LAS RESOLUCIONES INTERLOCUTORIAS EMITIDAS EN EL INCIDENTE DE SUSPENSIÓN Y NO SÓLO RESPECTO DE LAS SENTENCIAS QUE RESUELVEN EL JUICIO DE AMPARO INDIRECTO.
A party that obtained a definitive suspension may join the review appeal filed by its opponent to reinforce or improve the judge’s reasoning. It is a tool to defend suspensions against assessments or other authority acts.
Suspension in indirect amparo. Its scope cannot exceed that of an eventual grant of amparo.
Official heading (Spanish): SUSPENSIÓN EN AMPARO INDIRECTO. SUS ALCANCES NO PUEDEN REBASAR LOS DE UNA EVENTUAL CONCESIÓN DEL AMPARO.
Suspension cannot grant more than the final ruling could. Where the claim is the failure to answer a permit renewal request, an amparo would only compel an answer, not approval; so suspension cannot allow natural gas imports to continue.
Direct amparo on review. As a general rule, the ruling issued in the reclamación appeal regarding its admission constitutes res judicata as to the admissibility requirements.
Official heading (Spanish): AMPARO DIRECTO EN REVISIÓN. POR REGLA GENERAL LA RESOLUCIÓN DICTADA EN EL RECURSO DE RECLAMACIÓN SOBRE SU ADMISIÓN CONSTITUYE COSA JUZGADA RESPECTO DE LOS REQUISITOS DE PROCEDENCIA
As a general rule, the reclamation appeal ruling on admission of a direct amparo review is res judicata on admissibility requirements. Present a strong admissibility argument from the start.
Indirect amparo. Elements to be examined to determine its admissibility against the failure to quantify default interest in the enforcement of a final labor award.
Official heading (Spanish): AMPARO INDIRECTO. ELEMENTOS QUE DEBEN EXAMINARSE PARA DETERMINAR SU PROCEDENCIA CONTRA LA OMISIÓN DE CUANTIFICAR LOS INTERESES MORATORIOS EN LA EJECUCIÓN DE UN LAUDO FIRME
To decide whether indirect amparo lies against the omission to quantify default interest when enforcing a final award, the court must examine the enforcement record and the responsible authority's report.
Witness evidence in labor matters. Testimony lacks credibility as to facts whose information is supplied by the offering party in framing the questions rather than by the witnesses themselves.
Official heading (Spanish): PRUEBA TESTIMONIAL EN MATERIA LABORAL. CARECE DE VERACIDAD LO NARRADO POR LAS PERSONAS TESTIGO RESPECTO DE LOS HECHOS CUYA INFORMACIÓN ES APORTADA POR LA PARTE OFERENTE AL FORMULAR LAS INTERROGANTES Y NO POR LOS PROPIOS DECLARANTES.
What witnesses state lacks credibility on facts supplied by the offering party's questions rather than by the witnesses themselves. Witnesses must recount in their own words what they know. Prepare witnesses with firsthand, unprompted knowledge.
Supplementing deficient complaints (suplencia de la queja). It applies when the underlying proceeding is dismissed in disregard of the applicable legal framework.
Official heading (Spanish): SUPLENCIA DE LA QUEJA DEFICIENTE. PROCEDE CUANDO SE SOBRESEE EN EL JUICIO DE ORIGEN INOBSERVANDO EL MARCO JURÍDICO APLICABLE
Suppletion of deficient claims applies when the underlying case was dismissed without following the applicable legal framework, improperly denying access to jurisdiction. The amparo court may correct the analysis even if the claimant did not frame it precisely.
Definitive suspension in indirect amparo. It is available against the mandatory order of priority for securing the tax interest under article 141 of the Federal Tax Code (legislation in force until April 9, 2026).
Official heading (Spanish): SUSPENSIÓN DEFINITIVA EN AMPARO INDIRECTO. PROCEDE RESPECTO DEL ORDEN DE PRELACIÓN OBLIGATORIO PARA GARANTIZAR EL INTERÉS FISCAL PREVISTO EN EL ARTÍCULO 141 DEL CÓDIGO FISCAL DE LA FEDERACIÓN (LEGISLACIÓN VIGENTE HASTA EL 9 DE ABRIL DE 2026)
Definitive suspension is available against the mandatory priority order for guaranteeing tax interest in Article 141 of the Federal Tax Code (in force until April 9, 2026). Denying it would harm the claimant's liquidity and assets. It can help avoid guarantees that strain cash flow.
Queja appeal under article 97, section I, subsection e), of the Amparo Law. It lies against the ruling, issued at the incidental hearing, that declares the suspension incident moot.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO E), DE LA LEY DE AMPARO. PROCEDE CONTRA LA RESOLUCIÓN QUE DECLARA SIN MATERIA EL INCIDENTE DE SUSPENSIÓN, DICTADA EN AUDIENCIA INCIDENTAL
A recurso de queja under Article 97, section I, subsection e), of the Amparo Law is the proper remedy against a ruling at the incidental hearing declaring the stay incident moot.
Incident for excess or default in complying with provisional suspension. It is inadmissible when the suspension is revoked through a queja appeal.
Official heading (Spanish): INCIDENTE POR EXCESO O DEFECTO EN EL CUMPLIMIENTO DE LA SUSPENSIÓN PROVISIONAL. ES IMPROCEDENTE CUANDO ES REVOCADA CON MOTIVO DE LA RESOLUCIÓN DE UN RECURSO DE QUEJA
The incident for excess or default in complying with a provisional suspension is inadmissible when the suspension was revoked in a queja appeal. Once revoked, there is no basis to demand compliance.
Direct amparo judgment issued by a Collegiate Circuit Court. The order to serve it by list reveals the preliminary view that it involved no genuinely constitutional issue and becomes final by operation of law; therefore, merely filing an appeal (revisión) against it does not deprive it of procedural finality or reinstate the suspension of the challenged act.
Official heading (Spanish): SENTENCIA DE AMPARO DIRECTO EMITIDA POR UN TRIBUNAL COLEGIADO DE CIRCUITO. LA ORDEN DE NOTIFICARLA POR LISTA REVELA EL CRITERIO PRELIMINAR DE QUE EN ELLA NO HUBO UNA CUESTIÓN PROPIAMENTE CONSTITUCIONAL Y QUE DEBE CAUSAR EJECUTORIA POR MINISTERIO DE LEY, POR LO QUE LA SOLA INTERPOSICIÓN DEL RECURSO DE REVISIÓN EN SU CONTRA NO LA PRIVA DE FIRMEZA PROCESAL NI PROVOCA QUE LA SUSPENSIÓN DEL ACTO RECLAMADO RECOBRE SU VIGENCIA
If a Collegiate Circuit Court orders its direct amparo judgment notified by list, it signals that no constitutional issue arose and that the ruling is final by operation of law. A review appeal neither removes finality nor revives the suspension.
Provisional suspension. Statements made under oath in the amparo complaint are, by themselves, insufficient to establish the existence of the challenged act under article 128, section I, of the Amparo Law.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL. SON INSUFICIENTES, POR SÍ SOLAS, LAS MANIFESTACIONES REALIZADAS BAJO PROTESTA DE DECIR VERDAD EN LA DEMANDA DE AMPARO PARA TENER POR EXISTENTE EL ACTO RECLAMADO EN TÉRMINOS DEL ARTÍCULO 128, FRACCIÓN I, DE LA LEY DE AMPARO.
Statements under oath in the complaint are a starting point but alone do not establish the existence of the challenged act for provisional suspension (Article 128, section I, Amparo Law). Attach supporting documents.
Electronic filings due on the last day in amparo. They are timely when, according to the records generated by the Federal Judiciary's Online Services Portal, they are logged within the time limit set by article 21, second paragraph, of the Amparo Law.
Official heading (Spanish): PROMOCIONES ELECTRÓNICAS DE TÉRMINO EN EL AMPARO. SON OPORTUNAS CUANDO, CONFORME A LOS REGISTROS GENERADOS POR EL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN, QUEDEN DOCUMENTADAS DENTRO DEL LÍMITE TEMPORAL PREVISTO EN EL ARTÍCULO 21, PÁRRAFO SEGUNDO, DE LA LEY DE AMPARO.
Electronic filings in amparo are timely if the Federal Judiciary portal records place them within the limit of Article 21, second paragraph, of the Amparo Law. Courts may not create exceptions to that limit.
Definitive suspension in indirect amparo. It is not available against the suspension of registration in the Company Certification Scheme ordered as part of the cancellation procedure, as it would contravene public-order provisions and harm the public interest.
Official heading (Spanish): SUSPENSIÓN DEFINITIVA EN AMPARO INDIRECTO. ES IMPROCEDENTE CONTRA LA SUSPENSIÓN DEL REGISTRO EN EL ESQUEMA DE CERTIFICACIÓN DE EMPRESAS, ORDENADA CON MOTIVO DEL PROCEDIMIENTO DE CANCELACIÓN, AL CONTRAVENIR DISPOSICIONES DE ORDEN PÚBLICO Y SEGUIR PERJUICIO AL INTERÉS SOCIAL.
A definitive suspension is unavailable against suspension of registration in the company certification scheme ordered during a cancellation proceeding, as it affects public order and the social interest. Maintain continuous compliance.
Complaint appeal (recurso de queja). A second appeal filed against the ruling on suspension of a labor award in direct amparo is inadmissible, as preclusion by exhaustion applies.
Official heading (Spanish): RECURSO DE QUEJA. ES IMPROCEDENTE EL INTERPUESTO POR SEGUNDA VEZ CONTRA LA RESOLUCIÓN QUE PROVEYÓ SOBRE LA SUSPENSIÓN DE UN LAUDO EN AMPARO DIRECTO, AL ACTUALIZARSE LA PRECLUSIÓN POR CONSUMACIÓN
A second queja appeal against the ruling on suspension of an award in direct amparo is inadmissible due to preclusion by consummation. A challenge to the omission to set the subsistence amount must be exhausted in a single appeal.
Indirect amparo. It is not available against a garnishment ordered at the judgment enforcement stage solely for the liquid amount imposed as the award in the proceeding.
Official heading (Spanish): AMPARO INDIRECTO. ES IMPROCEDENTE CONTRA EL EMBARGO DECRETADO EN LA ETAPA DE EJECUCIÓN DE SENTENCIA, EXCLUSIVAMENTE POR LA CANTIDAD LÍQUIDA IMPUESTA COMO CONDENA EN EL JUICIO.
Indirect amparo is inadmissible against an attachment ordered during enforcement solely for the liquid sum awarded in the judgment. The defense must be raised within the enforcement proceeding.
Computation of the deadline to file a review appeal against the ruling on the definitive suspension. Days of the District Court's vacation period must be excluded.
Official heading (Spanish): CÓMPUTO DEL PLAZO PARA INTERPONER EL RECURSO DE REVISIÓN CONTRA LA RESOLUCIÓN QUE DECIDE SOBRE LA SUSPENSIÓN DEFINITIVA. DEBEN EXCLUIRSE LOS DÍAS CORRESPONDIENTES AL PERIODO VACACIONAL DEL JUZGADO DE DISTRITO
When counting the ten-day period under Article 86 of the Amparo Law to appeal the ruling on the definitive suspension, the District Court's vacation days are excluded.
Inadmissibility of indirect amparo due to change of legal situation. This ground does not apply when the order defining jurisdiction in the labor proceeding is challenged, merely because another order ending the proceeding is issued in it.
Official heading (Spanish): IMPROCEDENCIA DEL AMPARO INDIRECTO POR CAMBIO DE SITUACIÓN JURÍDICA. NO SE ACTUALIZA DICHA CAUSAL CUANDO SE RECLAMA EL ACUERDO QUE DEFINE LA COMPETENCIA EN EL JUICIO LABORAL, POR EL HECHO DE QUE EN EL MISMO SE DICTE UNO DIVERSO QUE PONGA FIN AL PROCEDIMIENTO.
The change of legal situation ground in Article 61, section XVII, of the Amparo Law does not apply when the order defining jurisdiction in a labor trial is challenged, merely because another order ending the proceeding was issued. The jurisdiction challenge stays alive.
Complaint of repetition of the challenged act. It is available, rather than a new amparo, against failure to observe the scope and effects of an amparo judgment that declared article 167 Bis of the Health Supplies Regulation unconstitutional.
Official heading (Spanish): DENUNCIA DE REPETICIÓN DEL ACTO RECLAMADO. PROCEDE CONTRA LA OMISIÓN DE OBSERVAR EL ALCANCE Y LOS EFECTOS DE UNA EJECUTORIA DE AMPARO EN LA QUE SE DECLARÓ LA INCONSTITUCIONALIDAD DEL ARTÍCULO 167 BIS DEL REGLAMENTO DE INSUMOS PARA LA SALUD, Y NO UN NUEVO JUICIO DE AMPARO
If an amparo already struck down Article 167 Bis of the Health Supplies Regulation and the authority applies it again, the remedy is a report of repetition of the contested act, not a new amparo.
Ancillary (adhesive) amparo. Claims raising various grounds that could each independently lead to dismissal, a finding of mootness or denial are ineffective.
Official heading (Spanish): AMPARO ADHESIVO. SON INOPERANTES LOS CONCEPTOS DE VIOLACIÓN EN LOS QUE SE PLANTEEN DIVERSOS SUPUESTOS QUE, DE FORMA AUTÓNOMA, PUDIERAN LLEVAR A SOBRESEERLO, DECLARARLO SIN MATERIA O NEGARLO
In an adhesive direct amparo, claims raising independent grounds that would lead to dismissal, mootness or denial of the amparo are inoperative. Such arguments should defend the ruling, not stand as freestanding claims.
Legal standing in indirect amparo. It does not exist to challenge a general rule if the act of application is a merely informational notice that does not determine a liquid and enforceable tax obligation.
Official heading (Spanish): INTERÉS JURÍDICO EN AMPARO INDIRECTO. NO SE ACTUALIZA PARA IMPUGNAR UNA NORMA GENERAL SI EL ACTO DE APLICACIÓN CONSISTE EN UN OFICIO MERAMENTE INFORMATIVO QUE NO DETERMINA UNA OBLIGACIÓN FISCAL LÍQUIDA Y EXIGIBLE.
An informational letter that quantifies no liquid debt and sets no coercive warnings does not establish legal interest to challenge a general rule in indirect amparo. Before filing, confirm there is an application act setting an enforceable obligation.
Reclamación appeal. It is available against the failure of the presiding judge of a Collegiate Circuit Court to rule on a filing or submission.
Official heading (Spanish): RECURSO DE RECLAMACIÓN. PROCEDE CONTRA LA OMISIÓN DE LA PRESIDENCIA DE UN TRIBUNAL COLEGIADO DE CIRCUITO DE PROVEER SOBRE UNA PROMOCIÓN O ESCRITO.
A reclamación appeal lies against a Collegiate Circuit Court president's failure to rule on a motion or filing. Admissibility is not limited to affirmative acts. It helps unblock filings the court leaves without an order.
Provisional suspension in jurisdiction matters. The District Judge must rule on granting it even if, by relatedness, another court could hear the case, because the rule in article 48, first paragraph, of the Amparo Law does not apply to mere factual or administrative matters unrelated to jurisdiction.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL TRATÁNDOSE DE COMPETENCIA. EL JUEZ DE DISTRITO DEBE PROVEER SOBRE SU CONCESIÓN, AUNQUE POR CUESTIÓN DE RELACIÓN LE PUDIERA CORRESPONDER EL CONOCIMIENTO DEL ASUNTO A OTRO JUZGADO, POR SER INAPLICABLE LA REGLA PREVISTA EN EL PRIMER PÁRRAFO DEL ARTÍCULO 48 DE LA LEY DE AMPARO, AL TRATARSE DE SIMPLES SITUACIONES DE HECHO O DE ORDEN ADMINISTRATIVO AJENAS AL TEMA JURISDICCIONAL
The District Judge must rule on provisional suspension even if another court might hear the case by relation, because Article 48, first paragraph, of the Amparo Law does not cover purely factual or administrative matters. Urgent relief cannot wait for assignment issues.
Unavailability of appointments in the Mexico City Judiciary's electronic system to file documents. It does not violate the right of access to justice, because General Agreement 35-39/2022 of the Plenary of the former local Judicial Council provides alternative means for their receipt.
Official heading (Spanish): FALTA DE DISPONIBILIDAD DE CITAS EN EL SISTEMA ELECTRÓNICO DEL PODER JUDICIAL DE LA CIUDAD DE MÉXICO PARA PRESENTAR ESCRITOS. NO VIOLA EL DERECHO DE ACCESO A LA JUSTICIA, PORQUE EL ACUERDO GENERAL 35-39/2022 DEL PLENO DEL EXTINTO CONSEJO DE LA JUDICATURA LOCAL PREVÉ VÍAS ALTERNAS PARA SU RECEPCIÓN
Lack of available appointments in the Mexico City Judiciary's electronic system does not violate access to justice, since General Agreement 35-39/2022 provides alternative ways to submit filings.
Alternative dispute resolution mechanisms. Federal and state authorities must respect and guarantee the right of access to non-judicial justice by processing them effectively, within their legal powers.
Official heading (Spanish): MECANISMOS ALTERNATIVOS DE SOLUCIÓN DE CONTROVERSIAS. LAS AUTORIDADES FEDERALES Y ESTATALES DEBEN RESPETAR Y GARANTIZAR EL DERECHO DE ACCESO A LA JUSTICIA NO JURISDICCIONAL A TRAVÉS DE SU TRAMITACIÓN EFECTIVA, CONFORME A SUS COMPETENCIAS LEGALES.
Federal and state authorities must effectively process alternative dispute resolution mechanisms as part of access to justice. If a body considers itself without jurisdiction, it must say so with proper legal grounds and reasoning.
Complaint appeal (recurso de queja). Under article 97, section I, subsection e), of the Amparo Law, it is available against an order closing the case as a result of a case-assignment issue based on prior knowledge.
Official heading (Spanish): RECURSO DE QUEJA. EN TÉRMINOS DEL ARTÍCULO 97, FRACCIÓN I, INCISO E), DE LA LEY DE AMPARO, PROCEDE CONTRA EL ACUERDO DE ARCHIVO DEL ASUNTO DERIVADO DE UNA CUESTIÓN DE TURNO POR CONOCIMIENTO PREVIO.
Under Article 97, section I, subsection e), of the Amparo Law, a queja appeal lies against a District Court's order archiving a case because another court had prior jurisdiction. It keeps an assignment-based archive from closing the route without review.
Authorities not named as responsible in the amparo complaint but brought into the suspension incident. It is legally valid to bind those empowered to carry out the interim measure.
Official heading (Spanish): AUTORIDADES NO SEÑALADAS COMO RESPONSABLES EN LA DEMANDA DE AMPARO PERO INCORPORADAS A LA SECUELA PROCESAL DEL INCIDENTE DE SUSPENSIÓN. ES JURÍDICAMENTE VÁLIDA LA VINCULACIÓN DE LAS FACULTADAS PARA EJECUTAR LA MEDIDA CAUTELAR.
A court may validly bind authorities not named as respondents to comply with a suspension order if the incident shows they are the ones that must execute the measure. A suspension can reach authorities beyond those named in the complaint.
Termination of effects by procedural substitution. This ground for dismissing an amparo does not apply if the later ruling did not fully overcome the reasons in the replaced one.
Official heading (Spanish): CESACIÓN DE EFECTOS POR SUSTITUCIÓN PROCESAL. NO SE ACTUALIZA ESA CAUSA DE IMPROCEDENCIA DEL JUICIO DE AMPARO SI LA ULTERIOR RESOLUCIÓN NO SUPERÓ DE MANERA COMPLETA LAS RAZONES VERTIDAS EN LA SUSTITUIDA.
Termination by procedural substitution does not apply if the later ruling did not fully overcome the reasons of the replaced one. When the same issue is challenged through an ordinary appeal and amparo, the amparo survives unless the new ruling exhausts the claim.
Legitimate interest in indirect amparo. It is a concept closely linked to the rights of access to justice and democratic participation for the effective protection of human rights.
Official heading (Spanish): INTERÉS LEGÍTIMO EN AMPARO INDIRECTO. CONSTITUYE UN CONCEPTO ÍNTIMAMENTE VINCULADO CON LOS DERECHOS DE ACCESO A LA JUSTICIA Y DE PARTICIPACIÓN DEMOCRÁTICA PARA LA PROTECCIÓN EFECTIVA DE LOS DERECHOS HUMANOS.
The precedent ties legitimate interest in indirect amparo to access to justice and democratic participation, describing it as a qualified legal position, individual or collective. It supports a broad reading of who may bring an amparo.
Self-executing laws. Their current concept must be interpreted in light of legitimate interest and the right of access to justice.
Official heading (Spanish): LEYES AUTOAPLICATIVAS. SU CONCEPCIÓN ACTUAL DEBE INTERPRETARSE A LA LUZ DEL INTERÉS LEGÍTIMO Y DEL DERECHO DE ACCESO A LA JUSTICIA.
The self-executing versus non-self-executing law distinction is not a rigid test for admissibility of amparo; it must be read in light of legitimate interest and access to justice. It may let companies challenge a rule without waiting for a first application act.
Amendment of the amparo complaint. The period to file it on new grounds begins when the complainant has reliable, complete and actual knowledge of the legal basis and reasoning of the challenged act, not upon service of the order acknowledging receipt of the authority's report [binding precedent P./J. 8/2018 (10a.) does not apply].
Official heading (Spanish): AMPLIACIÓN DE LA DEMANDA DE AMPARO. EL PLAZO PARA PRESENTARLA POR CONCEPTOS DE VIOLACIÓN INICIA CUANDO EL QUEJOSO TIENE CONOCIMIENTO FEHACIENTE, COMPLETO Y MATERIAL DE LA FUNDAMENTACIÓN Y MOTIVACIÓN DEL ACTO RECLAMADO, Y NO CON LA NOTIFICACIÓN DEL ACUERDO QUE TIENE POR RECIBIDO EL INFORME JUSTIFICADO [INAPLICABILIDAD DE LA JURISPRUDENCIA P./J. 8/2018 (10a.)].
The period to expand an amparo complaint with new claims starts when the claimant fully and materially knows the grounds for the act, not when the order acknowledging the authority's report is notified. Jurisprudence P./J. 8/2018 (10a.) is set aside.
Non reformatio in peius. The principle is not violated when the Collegiate Circuit Court reassumes jurisdiction to examine the claims the District Court left unaddressed.
Official heading (Spanish): NON REFORMATIO IN PEIUS. NO SE VIOLA ESTE PRINCIPIO CUANDO EL TRIBUNAL COLEGIADO DE CIRCUITO REASUME JURISDICCIÓN PARA ESTUDIAR LOS CONCEPTOS DE VIOLACIÓN OMITIDOS POR EL JUZGADO DE DISTRITO.
The non reformatio in peius principle is not breached when the Collegiate Circuit Court reassumes jurisdiction and examines claims the District Court omitted. An appellant can end up worse off if those claims are rejected.
Provisional suspension in indirect amparo. It is not available against the regulatory system formed by article 162, section VI, second and third paragraphs, of the Customs Law and rule 1.4.14 of the General Foreign Trade Rules for 2026.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. ES IMPROCEDENTE CONTRA EL SISTEMA NORMATIVO CONFORMADO POR EL ARTÍCULO 162, FRACCIÓN VI, PÁRRAFOS SEGUNDO Y TERCERO, DE LA LEY ADUANERA, Y LA REGLA 1.4.14. DE LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2026.
Provisional suspension is unavailable against the system formed by Article 162, section VI, second and third paragraphs, of the Customs Law and Rule 1.4.14 of the 2026 Foreign Trade Rules, on the customs broker's file. The obligation stays enforceable during the amparo.
Provisional suspension in indirect amparo. For purposes of its availability, the list in article 129 of the Amparo Law must not be read as an automatic limit; judges must, case by case, weigh the absence of harm to the public interest and public order against the potential harm to the complainant.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. PARA EFECTOS DE SU PROCEDENCIA, EL CATÁLOGO PREVISTO EN EL ARTÍCULO 129 DE LA LEY DE AMPARO NO DEBE ENTENDERSE COMO LÍMITE AUTOMÁTICO, SINO QUE, CASO POR CASO, LAS PERSONAS JUZGADORAS DEBEN REALIZAR UNA PONDERACIÓN ENTRE LA NO AFECTACIÓN DEL INTERÉS SOCIAL Y EL ORDEN PÚBLICO CON LOS POTENCIALES PERJUICIOS QUE PUEDA RESENTIR LA PERSONA QUEJOSA.
The list in Article 129 of the Amparo Law is not an automatic bar to suspension. Judges must weigh social interest and public order against the claimant's potential harm, case by case. Back the request with evidence of the concrete harm to the business.
Amendment of the indirect amparo complaint. The petitioner must be granted the 15-day period under articles 17 and 111, section II, of the Amparo Law when the authority's report reveals a new act linked to the one initially challenged.
Official heading (Spanish): AMPLIACIÓN DE LA DEMANDA DE AMPARO INDIRECTO. DEBE OTORGARSE A LA PARTE QUEJOSA EL PLAZO DE 15 DÍAS PREVISTO EN LOS ARTÍCULOS 17 Y 111, FRACCIÓN II, DE LA LEY DE AMPARO, CUANDO DEL INFORME JUSTIFICADO SE ADVIERTA UN NUEVO ACTO DE AUTORIDAD VINCULADO AL RECLAMADO INICIALMENTE.
If the authority's report reveals a new act tied to the one originally challenged, the judge must grant the 15-day period under Articles 17 and 111, section II, of the Amparo Law to expand the complaint. Dismissal without that opportunity is invalid.
Suspension in amparo proceedings. It takes effect from the moment the head of the court authorizes the relevant order using a certified electronic signature, with cryptographic evidence of the exact date and time of issuance.
Official heading (Spanish): SUSPENSIÓN EN EL JUICIO DE AMPARO. SURTE EFECTOS DESDE QUE LA PERSONA TITULAR DEL ÓRGANO JURISDICCIONAL AUTORIZA EL ACUERDO RELATIVO A TRAVÉS DEL USO DE FIRMA ELECTRÓNICA CERTIFICADA CON LA EVIDENCIA CRIPTOGRÁFICA RELATIVA A LA FECHA Y HORA EXACTAS DE SU EMISIÓN.
A suspension in amparo takes effect when the judge authorizes the order with a certified e-signature, as shown by the exact date and time in its cryptographic evidence. Use that timestamp as the reference point when notifying authorities.
Provisional suspension in indirect amparo. It is not available against inclusion in the list of blocked persons issued by the Financial Intelligence Unit of the Ministry of Finance (article 129, section XIV, of the Amparo Law in force as of October 17, 2025).
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. ES IMPROCEDENTE CONTRA LA INCLUSIÓN EN LA LISTA DE PERSONAS BLOQUEADAS QUE EMITE LA UNIDAD DE INTELIGENCIA FINANCIERA DE LA SECRETARÍA DE HACIENDA Y CRÉDITO PÚBLICO (ARTÍCULO 129, FRACCIÓN XIV, DE LA LEY DE AMPARO VIGENTE A PARTIR DEL 17 DE OCTUBRE DE 2025).
Provisional suspension is unavailable against inclusion on the Financial Intelligence Unit's blocked persons list when it stems from the power in Article 129, section XIV, of the Amparo Law in force since October 17, 2025. Defenses must be pursued on the merits.
Inadmissibility of indirect amparo for lack of legal standing. It is not manifest and unquestionable when a third party alleges it was not summoned to a prior proceeding and argues that the labor award has direct effects on it.
Official heading (Spanish): IMPROCEDENCIA DEL AMPARO INDIRECTO POR FALTA DE INTERÉS JURÍDICO. NO SE ACTUALIZA DE MANERA MANIFIESTA E INDUDABLE CUANDO UNA PERSONA TERCERA EXTRAÑA ALEGUE QUE NO FUE EMPLAZADA EN UN JUICIO PREVIO Y SOSTENGA QUE EL LAUDO LE GENERA EFECTOS DIRECTOS.
Lack of legal interest is not manifest and indisputable when a stranger alleges it was not summoned to a prior case and that the award directly affects it. The amparo should be admitted and examined on the merits.
Recurso de reclamación (appeal). It is inadmissible against a Collegiate Circuit Court president's order accepting or declining a case because of an administrative change in case assignment.
Official heading (Spanish): RECURSO DE RECLAMACIÓN. ES IMPROCEDENTE CONTRA EL AUTO DE PRESIDENCIA DEL TRIBUNAL COLEGIADO DE CIRCUITO QUE ACEPTA O DECLINA CONOCER DE UN ASUNTO POR CUESTIÓN DE CAMBIO DE TURNO ADMINISTRATIVO.
A reclamación appeal is not available against the Collegiate Circuit Court president's order accepting or declining a case sent by another court because of an administrative reassignment. That route cannot be used to contest case assignment.
Territorial jurisdiction in amparo proceedings. It is governed by the rules of the Amparo Law and not by forum-selection clauses agreed between the parties.
Official heading (Spanish): COMPETENCIA POR RAZÓN DE TERRITORIO EN EL JUICIO DE AMPARO. SU DETERMINACIÓN SE RIGE POR LAS REGLAS ESTABLECIDAS EN LA LEY DE AMPARO Y NO EN CLÁUSULAS DE SUMISIÓN EXPRESA PACTADAS ENTRE LAS PARTES.
Territorial jurisdiction in amparo is governed by the rules of the Amparo Law, not by express submission clauses agreed between the parties.
Compliance with amparo judgments. Payment of a significant amount is a parameter for setting the date up to which periodic monetary benefits must be calculated.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIAS DE AMPARO. EL PAGO DE UN IMPORTE RELEVANTE CONSTITUYE UN PARÁMETRO PARA DEFINIR LA FECHA HASTA LA CUAL SE DEBEN CALCULAR PRESTACIONES ECONÓMICAS PERIÓDICAS.
Payment of a significant amount serves as a parameter for fixing the date through which periodic economic benefits are calculated when complying with an amparo judgment.
Compliance with amparo judgments. Payment within a short period is a parameter for setting the date up to which periodic monetary benefits must be calculated.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIAS DE AMPARO. EL PAGO EN UN PLAZO BREVE CONSTITUYE UN PARÁMETRO PARA DEFINIR LA FECHA HASTA LA CUAL SE DEBEN CALCULAR PRESTACIONES ECONÓMICAS PERIÓDICAS.
Payment within a short time is a parameter for fixing the date through which periodic economic benefits are calculated under an amparo judgment.
Compliance with amparo judgments. Parameters for setting the date up to which periodic monetary benefits must be calculated.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIAS DE AMPARO. PARÁMETROS PARA DEFINIR LA FECHA HASTA LA CUAL SE DEBEN CALCULAR PRESTACIONES ECONÓMICAS PERIÓDICAS.
When complying with an amparo ruling, the date through which periodic economic benefits are calculated must be set, and the need for one or more incidents weighed. The precedent sets parameters for this.
Service of process on the interested third party in indirect amparo. The court officer must confirm that the party resides at the address stated in the amparo complaint and record how this was established.
Official heading (Spanish): EMPLAZAMIENTO A LA PERSONA TERCERA INTERESADA EN AMPARO INDIRECTO. LA PERSONA ACTUARIA DEBE CERCIORARSE QUE TIENE SU DOMICILIO EN EL SEÑALADO EN LA DEMANDA DE AMPARO Y ASENTAR CÓMO SE PERCATÓ DE ELLO.
When serving an interested third party in indirect amparo, the process server must confirm that the party lives at the address stated in the complaint and record how this was verified.
Supplementing deficient complaints (suplencia de la queja). It applies when the underlying proceeding is dismissed in disregard of the applicable legal framework.
Official heading (Spanish): SUPLENCIA DE LA QUEJA DEFICIENTE. PROCEDE CUANDO SE SOBRESEE EN EL JUICIO DE ORIGEN INOBSERVANDO EL MARCO JURÍDICO APLICABLE.
Supplying deficiencies in the complaint is proper when the underlying case was dismissed without following the applicable legal framework.
Indirect amparo complaint filed through the Federal Judiciary's Online Services Portal. The District Court must confirm the petitioner's intent if it was filed electronically with the authorized representative's FIREL and immediately afterwards in paper, as a simple copy bearing the petitioner's handwritten signature.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO PRESENTADA A TRAVÉS DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN. EL JUZGADO DE DISTRITO DEBE CERCIORARSE DE LA VOLUNTAD DE LA PARTE QUEJOSA SI SE PRESENTÓ ELECTRÓNICAMENTE CON FIREL DE SU AUTORIZADO E INMEDIATAMENTE DESPUÉS EN FORMA FÍSICA CON FIRMA AUTÓGRAFA DE LA PARTE QUEJOSA EN COPIA SIMPLE.
If the complaint was filed electronically with the representative's FIREL and immediately in plain copy bearing the claimant's handwritten signature, the District Court must confirm that the claimant truly wants to file the amparo.
Evidence in the appeal for review. It is admissible when the ruling dismissing the case is challenged and its purpose is to rebut the dismissal, even if issued at the constitutional hearing (inapplicability of article 93, section VII, of the Amparo Law).
Official heading (Spanish): PRUEBAS EN EL RECURSO DE REVISIÓN. PROCEDE SU ADMISIÓN CUANDO SE IMPUGNA LA RESOLUCIÓN QUE SOBRESEYÓ EL JUICIO Y SU FINALIDAD ES DESVIRTUAR EL SOBRESEIMIENTO, AUN CUANDO SE HAYA DICTADO EN LA AUDIENCIA CONSTITUCIONAL (INAPLICABILIDAD DEL ARTÍCULO 93, FRACCIÓN VII, DE LA LEY DE AMPARO).
If the court dismissed the case at the constitutional hearing as untimely, documents aimed at rebutting that dismissal may be admitted on appeal, without applying Article 93, section VII, of the Amparo Law.
Human right to privacy in its informational self-determination dimension. It must be reconceptualized as personal digital sovereignty in light of the new technical challenges, ethical dilemmas and legal issues raised by biometrics carried out by authorities.
Official heading (Spanish): DERECHO HUMANO A LA PRIVACIDAD, EN SU VERTIENTE DE AUTODETERMINACIÓN INFORMATIVA. ES NECESARIO RECONCEPTUALIZARLO COMO SOBERANÍA DIGITAL PERSONAL ANTE LOS NUEVOS DESAFÍOS TÉCNICOS, DILEMAS ÉTICOS Y RETOS JURÍDICOS QUE IMPLICA LA BIOMETRÍA LLEVADA A CABO POR AUTORIDADES.
The precedent calls for reconceptualizing privacy, as informational self-determination, as personal digital sovereignty in the face of biometrics used by authorities.
Petition sent to an official email account. If the authority denies it was filed and there is evidence showing it was, the District Court must, on its own motion, obtain from the responsible authority the evidence needed to decide the indirect amparo.
Official heading (Spanish): PETICIÓN ENVIADA A UNA CUENTA DE CORREO ELECTRÓNICO OFICIAL. SI LA AUTORIDAD NIEGA SU PRESENTACIÓN Y EXISTEN ELEMENTOS QUE LA DEMUESTREN, EL JUZGADO DE DISTRITO, DE OFICIO, DEBE RECABAR ANTE LA AUTORIDAD RESPONSABLE LAS PRUEBAS NECESARIAS PARA RESOLVER EL AMPARO INDIRECTO.
If an authority denies receiving a petition sent to its official email and there is evidence it was sent, the District Court must gather the necessary evidence on its own motion to resolve the amparo.
Personal digital sovereignty. It is an emerging human right essential to safeguard people's privacy, security and integrity against biometric monitoring in surveillance capitalism.
Official heading (Spanish): SOBERANÍA DIGITAL PERSONAL. ES UN DERECHO HUMANO EMERGENTE INDISPENSABLE PARA SALVAGUARDAR LA PRIVACIDAD, SEGURIDAD E INTEGRIDAD DE LAS PERSONAS ANTE EL MONITOREO BIOMÉTRICO EN UN CAPITALISMO DE VIGILANCIA.
Personal digital sovereignty is an emerging human right to protect people's privacy, security and integrity against biometric monitoring.
Provisional suspension in indirect amparo. It is available against article 91 Bis of the General Population Law, which provides for the creation of the biometric Unique Population Registry Code (CURP).
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. PROCEDE CONTRA EL ARTÍCULO 91 BIS DE LA LEY GENERAL DE POBLACIÓN QUE PREVÉ LA CREACIÓN DE LA CLAVE ÚNICA DE REGISTRO DE POBLACIÓN (CURP) BIOMÉTRICA.
A provisional suspension is available in indirect amparo against Article 91 Bis of the General Population Law, which provides for the biometric CURP.
Provisional suspension in indirect amparo. When ruling on it against article 91 Bis of the General Population Law, it must be considered that the negative repercussions of biometrics worsen seriously under the current economic model of surveillance capitalism.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. AL PROVEER SOBRE SU CONCESIÓN CONTRA EL ARTÍCULO 91 BIS DE LA LEY GENERAL DE POBLACIÓN, SE DEBE CONSIDERAR QUE LAS REPERCUSIONES NEGATIVAS DE LA BIOMETRÍA EMPEORAN GRAVEMENTE EN EL MODELO ECONÓMICO ACTUAL DEL CAPITALISMO DE VIGILANCIA.
In ruling on a provisional suspension against Article 91 Bis of the General Population Law, the judge must check the appearance of good right and weigh the negative impacts of biometrics in the current economic model.
Invalidity of general rules in actions of unconstitutionality. Extension of effects when there is a legal-conceptual dependency between two provisions of the same rank.
Official heading (Spanish): INVALIDEZ DE NORMAS GENERALES EN ACCIONES DE INCONSTITUCIONALIDAD. EXTENSIÓN DE EFECTOS CUANDO EXISTE DEPENDENCIA JURÍDICO-CONCEPTUAL ENTRE DOS DISPOSICIONES DEL MISMO RANGO.
In an unconstitutionality action, invalidity may extend to an unchallenged rule when the invalidated one governed part of the system on which the other depends. Striking down one rule can bring down another of equal rank.
Provisional suspension with restorative effects. It may be granted against omissions and delays in the enforcement stage of a labor award, even if not on the terms requested but on those appropriate to the available information.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL CON EFECTOS RESTITUTORIOS. PUEDE CONCEDERSE ANTE OMISIONES Y DILACIONES EN LA FASE DE EJECUCIÓN DEL LAUDO, AUN CUANDO NO SEA EN LOS TÉRMINOS SOLICITADOS, SINO EN LOS IDÓNEOS A PARTIR DE LOS DATOS DISPONIBLES.
Against omissions and delays in enforcing a final award, a provisional suspension with restorative effects may be granted, not necessarily as requested but in the form best suited to the available information.
Necessary passive joinder of parties. Indirect amparo is inadmissible against the ruling that confirms the decision finding it does not apply, since it is not an act of impossible repair (jurisprudence 2a./J. 169/2012 (10a.) is inapplicable).
Official heading (Spanish): LITISCONSORCIO PASIVO NECESARIO. CONTRA LA RESOLUCIÓN QUE CONFIRMA LA QUE DETERMINA QUE NO SE ACTUALIZA, ES IMPROCEDENTE EL AMPARO INDIRECTO, AL NO SER UN ACTO DE IMPOSIBLE REPARACIÓN [INAPLICABILIDAD DE LA JURISPRUDENCIA 2a./J. 169/2012 (10a.)].
Indirect amparo is inadmissible against a ruling confirming that no necessary passive joinder exists in an ordinary civil case, because it is not an act of impossible repair (Article 107, section V, Amparo Law).
Complaint appeal (recurso de queja) in indirect amparo. It must be filed within two business days when challenging the failure to rule on the immediate or provisional suspension (article 98, section I, of the Amparo Law).
Official heading (Spanish): RECURSO DE QUEJA EN AMPARO INDIRECTO. DEBE INTERPONERSE DENTRO DEL PLAZO DE DOS DÍAS HÁBILES CUANDO SE IMPUGNE LA OMISIÓN DE PRONUNCIARSE SOBRE LA SUSPENSIÓN DE PLANO O PROVISIONAL (ARTÍCULO 98, FRACCIÓN I, DE LA LEY DE AMPARO).
A queja appeal against a judge's failure to rule on an ex officio or provisional suspension must be filed within two business days (Article 98, section I, Amparo Law). The deadline is short and must be monitored.
Constitutional prohibition on granting general effects in amparo against general rules. It must be interpreted so that it only requires dismissal when it is technically impossible to tailor the effects of a protective ruling (interpretation of article 107, section II, of the Federal Constitution).
Official heading (Spanish): PROHIBICIÓN CONSTITUCIONAL DE OTORGAR EFECTOS GENERALES EN EL AMPARO RESPECTO DE NORMAS GENERALES. DEBE INTERPRETARSE DE FORMA QUE SÓLO OBLIGUE A SOBRESEER CUANDO NO SEA TÉCNICAMENTE POSIBLE MODULAR LOS EFECTOS DE UN FALLO PROTECTOR (INTERPRETACIÓN DEL ARTÍCULO 107, FRACCIÓN II, DE LA CONSTITUCIÓN FEDERAL).
The constitutional ban on general effects in amparo against general rules (Article 107, section II) requires dismissal only when it is technically impossible to tailor the effects of a protective ruling.
Government acts that draw distinctions based on suspect categories. They are subject to strict scrutiny, requiring reinforced reasoning.
Official heading (Spanish): ACTOS DE AUTORIDAD QUE ESTABLECEN DISTINCIONES BASADAS EN CATEGORÍAS SOSPECHOSAS. ESTÁN SUJETOS A UN ESTÁNDAR DE ESCRUTINIO ESTRICTO QUE IMPONE EL DEBER DE EMITIR UNA MOTIVACIÓN REFORZADA.
Government acts drawing distinctions based on suspect categories are subject to strict scrutiny and require reinforced reasoning.
Territorial jurisdiction of Collegiate Circuit Courts to hear the review appeal. It lies with the court exercising jurisdiction over the Collegiate Appeals Court that heard the indirect amparo filed against acts of the only counterpart court in its circuit.
Official heading (Spanish): COMPETENCIA POR TERRITORIO DE LOS TRIBUNALES COLEGIADOS DE CIRCUITO PARA CONOCER DEL RECURSO DE REVISIÓN. CORRESPONDE AL QUE EJERCE JURISDICCIÓN SOBRE EL TRIBUNAL COLEGIADO DE APELACIÓN QUE CONOCIÓ DEL JUICIO DE AMPARO INDIRECTO PROMOVIDO CONTRA ACTOS DE SU HOMÓLOGO ÚNICO EN SU CIRCUITO.
The review appeal goes to the Collegiate Circuit Court with jurisdiction over the Collegiate Appeals Court that heard the indirect amparo against its sole counterpart in the circuit.
Territorial jurisdiction in indirect amparo. It lies with the Collegiate Appellate Court having jurisdiction over the assisted court when the challenged ruling was issued by a peer court acting under auxiliary jurisdiction.
Official heading (Spanish): COMPETENCIA POR TERRITORIO EN AMPARO INDIRECTO. CORRESPONDE AL TRIBUNAL COLEGIADO DE APELACIÓN CON JURISDICCIÓN SOBRE EL ÓRGANO AUXILIADO, CUANDO LA RESOLUCIÓN RECLAMADA PROVIENE DE SU HOMÓLOGO QUE ACTUÓ EN FUNCIÓN DE UNA COMPETENCIA AUXILIAR.
In indirect amparo against a Collegiate Appeals Court acting in an auxiliary capacity, the Collegiate Appeals Court with jurisdiction over the assisted body hears the case. Identify the right court to avoid dismissal for lack of jurisdiction.
Right of access to information. A provision charging for document searches violates the principle of free access that governs it.
Official heading (Spanish): DERECHO DE ACCESO A LA INFORMACIÓN. LA NORMA QUE PREVÉ EL COBRO POR LA BÚSQUEDA DE DOCUMENTOS VIOLA EL PRINCIPIO DE GRATUIDAD QUE LO RIGE.
A rule charging for document searches violates the principle of free access that governs the right to information. A search fee cannot condition exercising the right.
Municipal fees for copies and certifications. Cases in which the relevant fees violate the principle of tax proportionality.
Official heading (Spanish): DERECHOS MUNICIPALES POR EXPEDICIÓN DE COPIAS Y CERTIFICACIONES. SUPUESTOS EN LOS QUE LAS CUOTAS RELATIVAS VULNERAN EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
Municipal fees for copies or certifications based on sheet size, page count or similar factors violate tax proportionality when they do not reflect the cost of the service. Review amounts paid on that basis.
Indirect amparo complaint. When article 29-A, fourth paragraph, of the Federal Tax Code and rule 2.7.1.47 of the 2024 Miscellaneous Tax Resolution are challenged as a regulatory system, the filing period runs from the date the rule took effect.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. EL CÓMPUTO DEL PLAZO PARA PRESENTARLA CUANDO SE RECLAMAN EL ARTÍCULO 29-A, PÁRRAFO CUARTO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN Y LA REGLA 2.7.1.47. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2024 COMO UN SISTEMA NORMATIVO, DEBE SER A PARTIR DE LA FECHA EN QUE ENTRÓ EN VIGOR LA REGLA.
When Article 29-A, fourth paragraph, of the Federal Tax Code and rule 2.7.1.47. of the 2024 Miscellaneous Tax Resolution are challenged together, the amparo deadline runs from the rule's entry into force. Check deadlines promptly.
Provisional suspension in indirect amparo. The guarantee set for its effectiveness cannot be waived, though its amount and form may be adjusted reasonably, when the contested act is lack of service of process in a civil case that may lead to eviction of a vulnerable claimant's home.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. NO PUEDE EXIMIRSE DEL OTORGAMIENTO DE LA GARANTÍA QUE SE FIJA PARA SU EFECTIVIDAD, AUNQUE SÍ MODULARSE SU MONTO Y FORMA MEDIANTE AJUSTES RAZONABLES, CUANDO EL ACTO RECLAMADO CONSISTE EN LA FALTA DE EMPLAZAMIENTO A JUICIO CIVIL QUE PUEDE TENER POR EFECTO EL POSIBLE DESPOSEIMIENTO O DESALOJO DEL INMUEBLE DONDE HABITA LA PERSONA QUEJOSA EN CONDICIÓN DE VULNERABILIDAD.
The guarantee conditioning a provisional suspension cannot be waived, but its amount and form may be reasonably adjusted when the claim is lack of service of process that could lead to eviction of a vulnerable person from their home.
Guarantee for the suspension to remain in effect in indirect amparo. It is required of a private legal entity declared bankrupt, since no legal exemption applies.
Official heading (Spanish): GARANTÍA PARA QUE SIGA SURTIENDO EFECTOS LA SUSPENSIÓN EN AMPARO INDIRECTO. ES EXIGIBLE A LA PERSONA MORAL PRIVADA DECLARADA EN QUIEBRA, AL NO ACTUALIZARSE ALGÚN SUPUESTO LEGAL PARA EXENTAR SU EXHIBICIÓN.
A private company declared bankrupt in a commercial insolvency proceeding must still post the guarantee required for the suspension to remain effective in indirect amparo, since bankruptcy is not a legal exemption.
Access to public information. Charges arising from the exercise of this right require heightened legislative reasoning to be consistent with the principle of free access.
Official heading (Spanish): ACCESO A LA INFORMACIÓN PÚBLICA. LOS COBROS DERIVADOS DEL EJERCICIO DE ESE DERECHO REQUIEREN UNA MOTIVACIÓN REFORZADA DEL LEGISLADOR PARA SER ACORDES CON EL PRINCIPIO DE GRATUIDAD.
Charges for exercising the right of access to public information may only reflect the cost of materials used and require reinforced justification from the legislature. This supports challenging fees that exceed that cost.
Constitutional controversy. Dismissal is warranted when only an annual law is challenged and its effects have ceased.
Official heading (Spanish): CONTROVERSIA CONSTITUCIONAL. PROCEDE EL SOBRESEIMIENTO CUANDO SÓLO SE IMPUGNA UNA NORMA DE VIGENCIA ANUAL Y HAN CESADO SUS EFECTOS.
A constitutional controversy is dismissed when only an annually valid rule is challenged and its effects have ceased by the time of judgment. Timing matters: a one-year rule can leave the case moot.
Right of access to information. Provisions charging for digitizing information onto magnetic devices supplied by the requester violate the principle of free access.
Official heading (Spanish): DERECHO DE ACCESO A LA INFORMACIÓN. LAS NORMAS QUE PREVÉN COBROS POR LA DIGITALIZACIÓN DE INFORMACIÓN EN DISPOSITIVOS MAGNÉTICOS APORTADOS POR EL SOLICITANTE, VIOLAN EL PRINCIPIO DE GRATUIDAD.
Rules that charge for copying digitized information onto CDs or DVDs, or onto magnetic media supplied by the requester, violate the principle of free access to information.
Fees for the use of municipal services, property and public spaces. Failure to identify the public service giving rise to the levy violates the principles of legality and legal certainty.
Official heading (Spanish): DERECHOS POR EL USO O APROVECHAMIENTO DE SERVICIOS, BIENES Y ESPACIOS PÚBLICOS MUNICIPALES. LA FALTA DE IDENTIFICACIÓN DEL SERVICIO PÚBLICO QUE DA ORIGEN A LA CONTRIBUCIÓN VULNERA LOS PRINCIPIOS DE LEGALIDAD Y SEGURIDAD JURÍDICA.
Article 80 Bis of the 2025 Revenue Law of Puerto Vallarta, Jalisco, violates legality and legal certainty by not identifying the public service behind the fee. A municipal charge must specify the service it levies.
Tax proportionality. Fees for searching documents in municipal archives or offices violate this principle.
Official heading (Spanish): PROPORCIONALIDAD TRIBUTARIA. LOS COBROS DE DERECHOS POR SERVICIOS DE BÚSQUEDA DE DOCUMENTOS EN ARCHIVOS U OFICINAS MUNICIPALES VULNERAN ESE PRINCIPIO.
Municipal fees for searching documents in municipal archives or offices violate tax proportionality. If your company paid such fees, assess a challenge or refund.
Exception to the exhaustion principle. It applies when a stranger to the case files amparo against a precautionary measure (bank account freeze) imposed as a preliminary act to a commercial trial.
Official heading (Spanish): EXCEPCIÓN AL PRINCIPIO DE DEFINITIVIDAD. SE ACTUALIZA CUANDO UN TERCERO EXTRAÑO A JUICIO PROMUEVE AMPARO RECLAMANDO UNA PROVIDENCIA PRECAUTORIA (BLOQUEO DE CUENTAS BANCARIAS) COMO ACTO PREJUDICIAL A UN JUICIO MERCANTIL.
A person who claims to be a stranger to the case and files indirect amparo against a bank account freeze ordered before a commercial trial is excused from first exhausting ordinary remedies.
Incident of lack of capacity to appear in direct amparo. Its scope is defined by the procedural stage at which the complainant's capacity was recognized, under article 11 of the Amparo Law.
Official heading (Spanish): INCIDENTE DE FALTA DE PERSONALIDAD EN EL JUICIO DE AMPARO DIRECTO. SU MATERIA SE DEFINE A PARTIR DEL MOMENTO PROCESAL EN QUE SE HAYA RECONOCIDO LA PERSONALIDAD DE LA QUEJOSA, EN TÉRMINOS DEL ARTÍCULO 11 DE LA LEY DE AMPARO.
The scope of an incident challenging standing in direct amparo depends on the procedural moment at which the claimant's standing was recognized, under Article 11 of the Amparo Law.
Change of legal situation. This ground for inadmissibility does not arise if, while an indirect amparo against the ruling on a motion to refuse arbitration is pending, the labor court issues judgment on claims outside that motion.
Official heading (Spanish): CAMBIO DE SITUACIÓN JURÍDICA. NO SE ACTUALIZA ESTA CAUSAL DE IMPROCEDENCIA SI DURANTE LA TRAMITACIÓN DEL AMPARO INDIRECTO PROMOVIDO CONTRA LA RESOLUCIÓN DEL INCIDENTE DE INSUMISIÓN AL ARBITRAJE EL TRIBUNAL LABORAL DICTA SENTENCIA EN EL JUICIO LABORAL RESPECTO DE LAS PRESTACIONES QUE NO FORMARON PARTE DE LA LITIS INCIDENTAL.
If, while an amparo against the ruling on a refusal-to-arbitrate motion is pending, the labor court rules on claims that were not part of that motion, there is no change of legal situation and the amparo survives.
Territorial jurisdiction over indirect amparo against Articles 78-E, 78-F, 78-G, 78-P, 78-Y and 78-Z of the Guanajuato Finance Law and the first, second and third transitory provisions of the decree published December 27, 2024, upon their entry into force, when applied in several judicial districts. The District Court that first heard the case and in whose jurisdiction one of the tax acts is executed has jurisdiction, by prevention.
Official heading (Spanish): COMPETENCIA POR TERRITORIO PARA CONOCER DEL AMPARO INDIRECTO CONTRA LOS ARTÍCULOS 78-E, 78-F, 78-G, 78-P, 78-Y Y 78-Z DE LA LEY DE HACIENDA PARA EL ESTADO DE GUANAJUATO, Y PRIMERO, SEGUNDO Y TERCERO TRANSITORIOS DEL DECRETO DE REFORMAS PUBLICADO EL 27 DE DICIEMBRE DE 2024, CON MOTIVO DE SU SOLA ENTRADA EN VIGOR, CUANDO SE EJECUTEN EN DIVERSOS DISTRITOS JUDICIALES. CORRESPONDE AL JUZGADO DE DISTRITO QUE CONOZCA INICIALMENTE DEL JUICIO Y ALGUNO DE LOS ACTOS FISCALES TENGA EJECUCIÓN EN SU JURISDICCIÓN, A PREVENCIÓN.
For amparos against Articles 78-E, 78-F, 78-G, 78-P, 78-Y and 78-Z of the Guanajuato Finance Law and the transitory provisions of the December 27, 2024 decree, applied in several districts, the court that first took the case hears it if any act is executed there.
Authority for amparo purposes. An entity called as an interested third party in a contentious-administrative case counts as an authority if it is bound to comply with the judgment and must carry out administrative acts.
Official heading (Spanish): AUTORIDAD PARA EFECTOS DEL JUICIO DE AMPARO. TIENE TAL CARÁCTER EL ENTE QUE, AUN CUANDO FUE LLAMADO COMO TERCERO INTERESADO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO, ES VINCULADO AL CUMPLIMIENTO DE LA SENTENCIA Y DEBE EJECUTAR ACTOS DE NATURALEZA ADMINISTRATIVA.
For amparo purposes, an entity formally called as an interested third party in a contentious-administrative case is an authority if it is bound to comply with the judgment and must carry out administrative acts.
Indirect amparo complaint. The 15-day period runs from the day after the notification takes effect under the law governing the challenged act, even if that law sets a later date.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. EL PLAZO DE 15 DÍAS PARA PRESENTARLA DEBE COMPUTARSE A PARTIR DEL DÍA SIGUIENTE AL EN QUE SURTA EFECTOS LA NOTIFICACIÓN CONFORME A LA LEY DEL ACTO RECLAMADO, AUNQUE ÉSTA DISPONGA UNA FECHA POSTERIOR.
The 15-day period for indirect amparo runs from the day after notification takes effect under the law governing the challenged act, even if that law sets a later date.
Incident for excess or default in complying with the suspension in indirect amparo. The District Court may gather evidence on its own motion to resolve it (by analogy, Article 143, first paragraph, of the Amparo Law).
Official heading (Spanish): INCIDENTE POR EXCESO O DEFECTO EN EL CUMPLIMIENTO DE LA SUSPENSIÓN EN AMPARO INDIRECTO. EL JUZGADO DE DISTRITO TIENE LA FACULTAD OFICIOSA DE RECABAR PRUEBAS PARA RESOLVERLO (APLICACIÓN POR ANALOGÍA DEL ARTÍCULO 143, PÁRRAFO PRIMERO, DE LA LEY DE AMPARO).
In an incident for excess or default in complying with the suspension, the District Court may gather evidence on its own motion, by analogy with Article 143, first paragraph, of the Amparo Law.
Unpaid care work. An intersectional gender perspective makes it possible to identify unequal distribution of burdens, particularly when a double workday is involved.
Official heading (Spanish): LABORES DE CUIDADO NO REMUNERADAS. LA PERSPECTIVA DE GÉNERO INTERSECCIONAL PERMITE IDENTIFICAR LA INEQUIDAD EN LA DISTRIBUCIÓN DE CARGAS, PARTICULARMENTE CUANDO SE LLEVA A CABO UNA DOBLE JORNADA.
Unpaid care work must be analyzed through an intersectional gender lens to expose unequal distribution of burdens, especially where a double workday is involved.
Personal notifications in amparo. They must be made electronically to responsible authorities that ask to authorize people with registered users on the Federal Judiciary's online services portal to consult the electronic file, even if they named a procedural address.
Official heading (Spanish): NOTIFICACIONES PERSONALES EN EL AMPARO. DEBEN PRACTICARSE POR VÍA ELECTRÓNICA A LAS AUTORIDADES RESPONSABLES QUE SOLICITEN LA HABILITACIÓN DE PERSONAS CON USUARIO REGISTRADO EN EL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN PARA CONSULTAR EL EXPEDIENTE ELECTRÓNICO, AUNQUE HAYAN SEÑALADO DOMICILIO PROCESAL (INTERPRETACIÓN DE LOS ARTÍCULOS 5o., 26, FRACCIÓN IV, 27, FRACCIÓN IV, Y 28, FRACCIÓN II, DE LA LEY DE AMPARO).
If a responsible authority asks to authorize people with registered users on the Federal Judiciary's online portal, personal notifications are made electronically even if it designated a procedural address.
Absolute legislative omission to issue care regulations in Mexico City. It violates the human right to work.
Official heading (Spanish): OMISIÓN LEGISLATIVA ABSOLUTA DE EXPEDIR LA NORMATIVA EN MATERIA DE CUIDADOS EN LA CIUDAD DE MÉXICO. VULNERA EL DERECHO HUMANO AL TRABAJO.
The absolute legislative omission to issue care regulations, as required by Article 9, section B, of the Mexico City Constitution, violates the human right to work.
Appeal (revisión) in indirect amparo. Timeliness for responsible authorities, private parties acting as responsible authorities, and authorities acting as interested third parties (Article 86 with Articles 26, section II, 28 and 31, section I, of the Amparo Law).
Official heading (Spanish): RECURSO DE REVISIÓN EN AMPARO INDIRECTO. OPORTUNIDAD PARA INTERPONERLO POR AUTORIDADES RESPONSABLES, PARTICULARES CON EL CARÁCTER DE AUTORIDADES RESPONSABLES Y AUTORIDADES TERCERAS INTERESADAS (INTERPRETACIÓN DEL ARTÍCULO 86, EN RELACIÓN CON LOS DIVERSOS 26, FRACCIÓN II, 28 Y 31, FRACCIÓN I, DE LA LEY DE AMPARO).
The precedent explains how to count the appeal deadline in indirect amparo for responsible authorities, private parties acting as such, and authorities acting as interested third parties, under Articles 86, 26 (II), 28 and 31 (I) of the Amparo Law.
Suspension in amparo. It may be granted against precautionary measures in civil or commercial cases that do not preserve the subject matter of the underlying case or impose generic restrictions that unjustifiably affect third parties' human rights.
Official heading (Spanish): SUSPENSIÓN EN EL JUICIO DE AMPARO. PUEDE CONCEDERSE CONTRA MEDIDAS CAUTELARES DICTADAS EN PROCESOS CIVILES O MERCANTILES CUANDO NO PRESERVAN LA MATERIA DEL JUICIO DE ORIGEN O IMPONEN RESTRICCIONES GENÉRICAS QUE AFECTAN INJUSTIFICADAMENTE DERECHOS HUMANOS DE TERCEROS.
Amparo may suspend a civil or commercial precautionary measure that does not preserve the subject matter of the underlying case or imposes generic restrictions that unjustifiably affect third parties' human rights.
Inadmissibility of indirect amparo. It is not manifest and unquestionable when the amendment decree on the unchallengeability of additions or amendments to the Federal Constitution is challenged for violations of the legislative procedure; therefore, the complaint may not be dismissed outright.
Official heading (Spanish): IMPROCEDENCIA DEL AMPARO INDIRECTO. NO SE ACTUALIZA DE FORMA MANIFIESTA E INDUDABLE CUANDO SE RECLAMA EL DECRETO DE REFORMA EN MATERIA DE INIMPUGNABILIDAD DE LAS ADICIONES O REFORMAS A LA CONSTITUCIÓN FEDERAL POR VIOLACIONES AL PROCEDIMIENTO LEGISLATIVO, POR LO QUE NO PROCEDE DESECHAR DE PLANO LA DEMANDA.
An indirect amparo challenging the decree on the non-challengeability of constitutional amendments for legislative procedure flaws is not manifestly inadmissible, so the complaint cannot be dismissed outright.
Appeal (revisión) in the suspension incident in indirect amparo against the interlocutory ruling denying the definitive suspension. Exceptionally, the Collegiate Circuit Court may assess and rule on supervening evidence.
Official heading (Spanish): REVISIÓN EN EL INCIDENTE DE SUSPENSIÓN EN AMPARO INDIRECTO CONTRA LA SENTENCIA INTERLOCUTORIA QUE NIEGA LA SUSPENSIÓN DEFINITIVA. EXCEPCIONALMENTE EL TRIBUNAL COLEGIADO DE CIRCUITO PUEDE VALORAR Y PRONUNCIARSE RESPECTO DE PRUEBAS SUPERVENIENTES.
When reviewing an interlocutory ruling that denies the definitive suspension, the Collegiate Circuit Court may exceptionally assess supervening evidence.
Suspension in indirect amparo with restorative effects. It is available to order the issuance of a medical disability certificate when the effect is temporary and an incapacitating clinical condition is already shown.
Official heading (Spanish): SUSPENSIÓN EN AMPARO INDIRECTO CON EFECTOS RESTITUTORIOS. PROCEDE PARA LA EXPEDICIÓN DE UNA INCAPACIDAD MÉDICA CUANDO SU EFECTO ES TRANSITORIO Y EXISTE UN ESTADO CLÍNICO INCAPACITANTE PREVIAMENTE ACREDITADO.
A suspension with restorative effects may provisionally order issuance of a medical disability certificate when its effect is temporary and the claimant has already shown an incapacitating clinical condition.
Person authorized in broad terms under article 12, second paragraph, of the Amparo Law. For recognition, it is sufficient that the document granting authorization provides the information showing that the person holds a law degree.
Official heading (Spanish): PERSONA AUTORIZADA EN TÉRMINOS AMPLIOS DEL ARTÍCULO 12, PÁRRAFO SEGUNDO, DE LA LEY DE AMPARO. PARA SU RECONOCIMIENTO BASTA QUE EN EL ESCRITO DONDE SE OTORGA LA AUTORIZACIÓN SE PROPORCIONEN LOS DATOS CON LOS QUE ACREDITE SER LICENCIADO EN DERECHO.
To recognize a broadly authorized person under Article 12, second paragraph, of the Amparo Law, it is enough that the authorization states data proving a law degree. Registering the license in the judiciary system is not required.
Expansion of a direct amparo complaint. It must be filed through the responsible authority, and filing it before the Collegiate Circuit Court does not interrupt the filing period (extensive interpretation of Article 176 of the Amparo Law).
Official heading (Spanish): AMPLIACIÓN DE LA DEMANDA DE AMPARO DIRECTO. DEBE PRESENTARSE POR CONDUCTO DE LA AUTORIDAD RESPONSABLE, SIN QUE SU PRESENTACIÓN ANTE EL TRIBUNAL COLEGIADO DE CIRCUITO INTERRUMPA EL PLAZO PARA SU PROMOCIÓN (INTERPRETACIÓN EXTENSIVA DEL ARTÍCULO 176 DE LA LEY DE AMPARO).
An expansion of a direct amparo complaint must be filed through the responsible authority. Filing it with the Collegiate Circuit Court does not stop the clock, so choose the filing channel carefully.
Electronic notification in amparo. To obtain the suspension of deadlines under Article 30, section III, of the Amparo Law, the court must be notified when the system inconsistency becomes known, or by the next day at the latest.
Official heading (Spanish): NOTIFICACIÓN POR VÍA ELECTRÓNICA EN EL AMPARO. PARA QUE SE DECRETE LA SUSPENSIÓN DE PLAZOS A QUE SE REFIERE EL ARTÍCULO 30, FRACCIÓN III, DE LA LEY DE AMPARO, DEBE DARSE AVISO AL ÓRGANO JURISDICCIONAL CORRESPONDIENTE EN EL MOMENTO EN QUE SE CONOCE LA INCONSISTENCIA EN EL SISTEMA, O A MÁS TARDAR AL DÍA SIGUIENTE.
To have deadlines suspended under Article 30, section III, of the Amparo Law because of an electronic notification glitch, notify the court when the inconsistency is discovered, or the next day at the latest.
Indirect amparo complaint. The filing period is not interrupted by the vacations of the District Court to which it was assigned.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. EL PLAZO PARA PRESENTARLA NO SE INTERRUMPE POR LAS VACACIONES DEL JUZGADO DE DISTRITO AL QUE SE TURNÓ.
The vacations of the District Court to which an indirect amparo complaint is assigned do not interrupt the filing period. Track the deadline on your own calendar.
Non-compliance incident in indirect amparo. It is improper when the judge has partially ruled on the responsible authorities' non-compliance.
Official heading (Spanish): INCIDENTE DE INEJECUCIÓN DE SENTENCIA EN AMPARO INDIRECTO. ES IMPROCEDENTE CUANDO EXISTE PRONUNCIAMIENTO PARCIAL DE LA PERSONA JUZGADORA DEL INCUMPLIMIENTO DE LAS AUTORIDADES RESPONSABLES OBLIGADAS A SU ACATAMIENTO.
A non-compliance incident in indirect amparo is improper when the amparo judge has already ruled in part on the responsible authorities' failure to comply.
Appeal (revisión) against the interlocutory ruling on the definitive suspension. It becomes moot once the decision ending the amparo becomes final.
Official heading (Spanish): RECURSO DE REVISIÓN CONTRA LA INTERLOCUTORIA QUE RESUELVE SOBRE LA SUSPENSIÓN DEFINITIVA. QUEDA SIN MATERIA SI CAUSA FIRMEZA LA RESOLUCIÓN QUE PONE FIN AL JUICIO DE AMPARO
An appeal against the interlocutory ruling on the definitive suspension becomes moot once the decision ending the amparo becomes final.
Judging with a disability perspective. Where an amparo has no interested third party, the claimant's sworn self-identification as a person with a disability matters to guarantee equal access to justice.
Official heading (Spanish): JUZGAR CON PERSPECTIVA DE DISCAPACIDAD. CUANDO EN EL JUICIO DE AMPARO NO EXISTE TERCERO INTERESADO, EL AUTORRECONOCIMIENTO O AUTOIDENTIFICACIÓN DE UNA PERSONA EN CONDICIÓN DE DISCAPACIDAD, BAJO PROTESTA DE DECIR VERDAD, ES RELEVANTE PARA GARANTIZAR EL ACCESO A LA JUSTICIA EN CONDICIONES DE IGUALDAD.
When an amparo has no interested third party, the claimant's sworn self-identification as a person with a disability is enough for the case to be judged with a disability perspective.
Stay in indirect amparo. To set the amount of the guarantee for possible damages when the challenged act contains a judgment for a liquid sum, the inflation period must cover the probable duration of the proceeding.
Official heading (Spanish): SUSPENSIÓN EN EL AMPARO INDIRECTO. PARA FIJAR EL MONTO DE LA GARANTÍA POR LOS POSIBLES DAÑOS QUE PUDIERAN OCASIONARSE CON SU CONCESIÓN CUANDO EL ACTO RECLAMADO CONTIENE UNA CONDENA EN CANTIDAD LÍQUIDA, EL PERIODO DE INFLACIÓN DEBE COMPRENDER EL TIEMPO PROBABLE DE LA DURACIÓN DEL JUICIO.
When setting the guarantee for potential damages where the challenged act contains a liquid sum judgment, the inflation period must cover the probable length of the proceeding. Budget for that duration when planning the cost of a stay.
Blocking, suspension and/or limitation of account funds by a bank under the contract with the user. These are not acts of authority for purposes of amparo admissibility.
Official heading (Spanish): BLOQUEO, SUSPENSIÓN Y/O LIMITACIÓN DE LOS FONDOS DE UNA CUENTA POR PARTE DE UNA INSTITUCIÓN BANCARIA EN TÉRMINOS DEL CONTRATO CELEBRADO CON LA PERSONA USUARIA. NO SON ACTOS DE AUTORIDAD PARA EFECTOS DE LA PROCEDENCIA DEL JUICIO DE AMPARO.
A bank's blocking, suspension or limitation of account funds under the user's contract is not an act of authority, so amparo is unavailable. Such disputes belong in civil or commercial proceedings.
Ineffective grievances in the reclamation appeal. Those aimed at contesting or pre-judging the grievances raised in the review appeal in direct amparo are ineffective.
Official heading (Spanish): AGRAVIOS INOPERANTES EN EL RECURSO DE RECLAMACIÓN. SON LOS DIRIGIDOS A CONTROVERTIR O PRECALIFICAR LOS AGRAVIOS PLANTEADOS EN EL RECURSO DE REVISIÓN EN AMPARO DIRECTO.
In a reclamation appeal against a procedural order of the SCJN Presidency, grievances that contest or pre-judge those in the direct amparo review appeal are ineffective. Raise each argument at its proper procedural stage.
Indirect amparo complaint. If filed through the judicial mailbox without a handwritten signature, it should not be dismissed; the claimant must be required to ratify it.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. SI SE PRESENTA A TRAVÉS DEL BUZÓN JUDICIAL Y CARECE DE FIRMA AUTÓGRAFA NO SE DEBE DESECHAR, SINO REQUERIR A LA PERSONA QUEJOSA PARA QUE LA RATIFIQUE.
If an indirect amparo complaint arrives through the judicial mailbox without a handwritten signature, it should not be dismissed. The court must instead require the claimant to ratify it.
Compliance with direct amparo judgments. Competence of the Presiding Magistrate of the Collegiate Circuit Court to rule on a report of repetition of the challenged act.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIAS DE AMPARO DIRECTO. COMPETENCIA DEL PRESIDENTE DEL TRIBUNAL COLEGIADO PARA PRONUNCIARSE SOBRE LA DENUNCIA DE REPETICIÓN DEL ACTO RECLAMADO.
The Presiding Magistrate of the Collegiate Circuit Court handling the incident on repetition of the challenged act is the one competent to rule on the repetition report when enforcing a direct amparo.
Indirect amparo complaint filed electronically. It must be admitted when it bears the claimant's scanned handwritten signature and the electronic signature of its authorized representative, per Article 12 of the Amparo Law.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO PRESENTADA VÍA ELECTRÓNICA. DEBE ADMITIRSE CUANDO CONTIENE LA FIRMA AUTÓGRAFA DIGITALIZADA DE LA PERSONA QUEJOSA Y LA ELECTRÓNICA DE SU AUTORIZADO EN TÉRMINOS DEL ARTÍCULO 12 DE LA LEY DE AMPARO.
An electronically filed indirect amparo complaint must be admitted if it carries the claimant's scanned handwritten signature and its authorized representative's electronic signature, under Article 12 of the Amparo Law.
Expansion of an amparo complaint. Ratification is valid when made with an electronic signature through the Federal Judiciary's online services portal.
Official heading (Spanish): AMPLIACIÓN DE LA DEMANDA DE AMPARO. SU RATIFICACIÓN ES VÁLIDA CUANDO SE REALIZA MEDIANTE FIRMA ELECTRÓNICA A TRAVÉS DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN.
Ratifying an expanded amparo complaint is valid when done with an electronic signature through the Federal Judiciary's online services portal. No in-person appearance at the court is needed.
Review appeal under Article 81, section I, subsection b), of the Amparo Law. It lies against the ruling that refuses to modify, modifies or revokes provisional suspension due to a supervening fact.
Official heading (Spanish): RECURSO DE REVISIÓN PREVISTO EN EL ARTÍCULO 81, FRACCIÓN I, INCISO B), DE LA LEY DE AMPARO. PROCEDE CONTRA LA RESOLUCIÓN QUE NIEGA MODIFICAR, MODIFICA O REVOCA LA SUSPENSIÓN PROVISIONAL POR HECHO SUPERVENIENTE.
The review appeal under Amparo Law Art. 81, sec. I, subsec. b), lies against a ruling that refuses to modify, modifies or revokes provisional suspension because of a supervening fact.
Outright suspension in indirect amparo. The challenged act must be clearly and precisely identified when it is granted (by analogy, Article 146, section I, of the Amparo Law).
Official heading (Spanish): SUSPENSIÓN DE PLANO EN AMPARO INDIRECTO. EN SU OTORGAMIENTO DEBE REALIZARSE LA FIJACIÓN CLARA Y PRECISA DEL ACTO RECLAMADO (APLICACIÓN POR ANALOGÍA DEL ARTÍCULO 146, FRACCIÓN I, DE LA LEY DE AMPARO).
When a court grants an outright suspension, it must clearly and precisely define the challenged act, by analogy with Article 146, section I, of the Amparo Law. That tells everyone exactly what is suspended.
Suspension in direct labor amparo. The worker's subsistence must be secured on the basis of the integrated daily wage, when its amount was established in the award or judgment challenged.
Official heading (Spanish): SUSPENSIÓN EN AMPARO DIRECTO LABORAL. LA SUBSISTENCIA DE LA PERSONA TRABAJADORA DEBE ASEGURARSE CON BASE EN EL SALARIO DIARIO INTEGRADO, CUANDO SU MONTO FUE ACREDITADO EN EL LAUDO O SENTENCIA RECLAMADA.
In suspension of a direct labor amparo, the worker's subsistence is secured using the integrated daily wage, when it is stated in the challenged award or judgment (Amparo Law, Art. 190).
Suspension in indirect amparo. A guarantee posted late for the provisional suspension is valid for the final suspension.
Official heading (Spanish): SUSPENSIÓN EN AMPARO INDIRECTO. LA GARANTÍA EXHIBIDA EXTEMPORÁNEAMENTE PARA LA PROVISIONAL, ES VÁLIDA PARA SURTIR SUS EFECTOS RESPECTO DE LA DEFINITIVA.
A guarantee posted late for the provisional suspension is valid for the final suspension, provided its amount equals that set for the latter. A second guarantee is not required.
Person authorized to receive notices in amparo proceedings. Has broad powers under article 12 of the Amparo Law to defend the principal, absent express restriction or lack of professional accreditation.
Official heading (Spanish): PERSONA AUTORIZADA PARA RECIBIR NOTIFICACIONES EN EL JUICIO DE AMPARO. GOZA DE FACULTADES AMPLIAS EN TÉRMINOS DEL ARTÍCULO 12 DE LA LEY DE AMPARO PARA LA DEFENSA DEL AUTORIZANTE, SALVO RESTRICCIÓN EXPRESA O FALTA DE ACREDITACIÓN PROFESIONAL.
Under article 12 of the Amparo Law, a person authorized to receive notices has broad powers to defend the principal, absent an express restriction or lack of professional accreditation.
Direct amparo complaint. Filing it in the judicial mailbox of the common correspondence office of the collegiate courts, rather than before the responsible authority, does not interrupt the filing period (Article 176, second paragraph, of the Amparo Law).
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO. SU PRESENTACIÓN EN EL BUZÓN JUDICIAL DE LAS OFICINAS DE CORRESPONDENCIA COMÚN DE LOS TRIBUNALES COLEGIADOS DE CIRCUITO Y NO ANTE LA AUTORIDAD RESPONSABLE, NO INTERRUMPE EL PLAZO PARA SU PROMOCIÓN (ARTÍCULO 176, PÁRRAFO SEGUNDO, DE LA LEY DE AMPARO).
Filing a direct amparo complaint in the collegiate courts' common correspondence mailbox instead of before the responsible authority does not interrupt the deadline (Amparo Law, Art. 176, second paragraph). File with the responsible authority.
Artificial intelligence in judicial proceedings. It is a valid tool for calculating the amount of guarantees set in amparo proceedings.
Official heading (Spanish): INTELIGENCIA ARTIFICIAL APLICADA EN PROCESOS JURISDICCIONALES. CONSTITUYE UNA HERRAMIENTA VÁLIDA PARA CALCULAR EL MONTO DE LAS GARANTÍAS QUE SE FIJEN EN LOS JUICIOS DE AMPARO.
Artificial intelligence tools may validly be used in judicial proceedings to calculate the amount of guarantees set in amparo cases, subject to conditions of responsible use.
Artificial intelligence in judicial proceedings. Minimum elements for its ethical and responsible use from a human rights perspective.
Official heading (Spanish): INTELIGENCIA ARTIFICIAL APLICADA EN PROCESOS JURISDICCIONALES. ELEMENTOS MÍNIMOS QUE DEBEN OBSERVARSE PARA SU USO ÉTICO Y RESPONSABLE CON PERSPECTIVA DE DERECHOS HUMANOS.
Ethical and responsible use of artificial intelligence in judicial proceedings, with a human rights perspective, requires judges to observe minimum elements. It is a benchmark for reviewing rulings that rely on such tools.
Ratification of withdrawal of an amparo complaint. Requirements for validity of the proceeding conducted by video call.
Official heading (Spanish): RATIFICACIÓN DEL DESISTIMIENTO DE LA DEMANDA DE AMPARO. REQUISITOS PARA LA VALIDEZ DE LA DILIGENCIA RELATIVA REALIZADA POR VIDEOLLAMADA.
The ratification of an amparo withdrawal required by article 63, section I, of the Amparo Law may validly occur by video call on electronic applications, provided the proceeding meets the validity requirements.
Initial order admitting an indirect amparo complaint. Challenging the decree reforming articles 129 and 148 of the Amparo Law is not a manifest and indubitable ground for inadmissibility.
Official heading (Spanish): AUTO INICIAL DE TRÁMITE DE LA DEMANDA DE AMPARO INDIRECTO. LA IMPUGNACIÓN DEL DECRETO QUE REFORMA LOS ARTÍCULOS 129 Y 148 DE LA LEY DE AMPARO EN MATERIA DE SUSPENSIÓN DEL ACTO RECLAMADO Y SOBRE LOS EFECTOS DE LA INCONSTITUCIONALIDAD DE NORMAS GENERALES, NO CONSTITUYE UN MOTIVO MANIFIESTO E INDUDABLE DE IMPROCEDENCIA.
When the decree reforming articles 129 and 148 of the Amparo Law is challenged, the initial admission order is not the time to decide legal interest or self-executing character; there is no manifest and indubitable ground for inadmissibility.
Tax review appeal. The head of the tax administration service (SAT) lacks standing to file it when not a party to the federal contentious action that annulled a resolution not issued by coordinated state tax authorities.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. EL JEFE DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA (SAT) CARECE DE LEGITIMACIÓN PARA INTERPONERLO CUANDO NO FUE PARTE EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL EN EL QUE SE DECLARÓ LA NULIDAD DE LA RESOLUCIÓN IMPUGNADA, LA CUAL NO FUE EMITIDA POR AUTORIDADES DE LAS ENTIDADES FEDERATIVAS COORDINADAS EN INGRESOS FEDERALES.
The head of the SAT cannot file a tax review if it was not a party to the federal contentious action that annulled a resolution not issued by state authorities coordinated on federal revenue.
Broadly authorized person under article 12, second paragraph, of the Amparo Law. Providing professional license data is enough for recognition.
Official heading (Spanish): PERSONA AUTORIZADA EN TÉRMINOS AMPLIOS DEL ARTÍCULO 12, PÁRRAFO SEGUNDO, DE LA LEY DE AMPARO. PARA SU RECONOCIMIENTO BASTA PROPORCIONAR LOS DATOS DE SU CÉDULA PROFESIONAL.
To recognize a broadly authorized person (article 12, second paragraph, Amparo Law), it is enough to give the professional license data, verifiable in the National Registry of Professionals.
Physical and electronic files in amparo proceedings. A mismatch between them is a procedural violation for the party that did not opt for the online proceeding.
Official heading (Spanish): EXPEDIENTES FÍSICO Y ELECTRÓNICO EN EL JUICIO DE AMPARO. LA FALTA DE COINCIDENCIA ENTRE AMBOS CONSTITUYE UNA VIOLACIÓN PROCESAL PARA LA PARTE QUE NO OPTÓ POR EL JUICIO EN LÍNEA.
Where a party did not opt for the online proceeding, a mismatch between the physical and electronic files is a procedural violation. Compare both files when litigating in amparo.
Appeal (revisión) in indirect amparo. A party granted amparo on a substantive defect has standing to challenge the findings that did not favor it, to obtain broader protection.
Official heading (Spanish): REVISIÓN EN AMPARO INDIRECTO. LA PERSONA A QUIEN SE LE CONCEDIÓ EL AMPARO POR UN VICIO DE FONDO TIENE LEGITIMACIÓN PARA IMPUGNAR LAS CONSIDERACIONES QUE NO LE FAVORECIERON, A FIN DE LOGRAR UNA PROTECCIÓN CONSTITUCIONAL MÁS AMPLIA CON LA INSUBSISTENCIA TOTAL DEL ACTO RECLAMADO.
Under the greater-benefit principle, a party granted amparo on a substantive defect may appeal (revisión) the unfavorable findings to seek total invalidation of the challenged act.
Complaint appeal under Article 97, section I, subsection b), of the Amparo Law. If upheld against the order refusing to process the provisional suspension requested in an expanded complaint, because a ruling had already been issued in that incident, the collegiate court must return the case to the district court to rule on the interim measure.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO B), DE LA LEY DE AMPARO. CUANDO SE DECLARA FUNDADO EL INTERPUESTO CONTRA EL AUTO QUE NIEGA TRAMITAR EL INCIDENTE DE LA SUSPENSIÓN PROVISIONAL SOLICITADA EN LA AMPLIACIÓN DE LA DEMANDA, PORQUE YA SE HABÍA EMITIDO EL PRONUNCIAMIENTO EN EL INCIDENTE RESPECTIVO, EL TRIBUNAL COLEGIADO DE CIRCUITO DEBE DEVOLVER EL ASUNTO AL JUZGADO DE DISTRITO PARA QUE SE PRONUNCIE SOBRE LA MEDIDA CAUTELAR.
If a complaint appeal under Amparo Law Art. 97, sec. I, subsec. b), is upheld against an order refusing to process the provisional suspension sought in an expanded complaint, the collegiate court returns the case to the district court to rule.
Complaint appeal. Its legal basis, when filed against the refusal to rule on provisional suspension requested in an expanded indirect amparo complaint because that incident was already decided, is Article 97, section I, subsection b), of the Amparo Law.
Official heading (Spanish): RECURSO DE QUEJA. EL FUNDAMENTO PARA SU PROCEDENCIA CUANDO SE INTERPONE CONTRA LA NEGATIVA A PROVEER SOBRE LA SUSPENSIÓN PROVISIONAL SOLICITADA EN LA AMPLIACIÓN DE LA DEMANDA DE AMPARO INDIRECTO, PORQUE YA SE HABÍA EMITIDO EL PRONUNCIAMIENTO CORRESPONDIENTE EN EL INCIDENTE RESPECTIVO, ES EL ARTÍCULO 97, FRACCIÓN I, INCISO B), DE LA LEY DE AMPARO.
A complaint appeal against a refusal to rule on provisional suspension requested in an expanded complaint, because the incident was already decided, is grounded in Article 97, section I, subsection b), of the Amparo Law.
Seizure of bank accounts. When provisional suspension is granted, the freeze must remain only for the amount decreed in the file.
Official heading (Spanish): EMBARGO DE CUENTAS BANCARIAS. AL DECRETARSE LA SUSPENSIÓN PROVISIONAL DEBE PREVALECER EL ASEGURAMIENTO SÓLO POR LA CANTIDAD DECRETADA EN AUTOS.
When provisional suspension is granted against a bank account seizure, the freeze remains only for the amount set in the file. It keeps the rest of the company's funds from being immobilized.
Closing arguments in tax review. The plaintiff's arguments in the nullity action cannot be deemed late if it learned of the appeal after its admission.
Official heading (Spanish): ALEGATOS EN LA REVISIÓN FISCAL. ES IMPROCEDENTE TENER POR PRESENTADOS EXTEMPORÁNEAMENTE LOS DE LA PARTE ACTORA EN EL JUICIO DE NULIDAD, SI TUVO CONOCIMIENTO DE LA INTERPOSICIÓN DEL RECURSO POSTERIORMENTE A SU ADMISIÓN.
The plaintiff's closing arguments in a tax review cannot be deemed late if it was not served with the admission order and learned of the appeal afterward. The period does not run without notice.
Heteroapplicative general norm. For indirect amparo to proceed against it, the specific act of application must also be challenged.
Official heading (Spanish): NORMA GENERAL HETEROAPLICATIVA. PARA QUE PROCEDA EL AMPARO INDIRECTO EN SU CONTRA TAMBIÉN DEBE RECLAMARSE EL ACTO CONCRETO DE APLICACIÓN.
If the general norm is heteroapplicative, indirect amparo cannot target it alone without also challenging its specific act of application. One must wait until the authority applies the norm.
Closing arguments in direct amparo. Granting a hearing for oral arguments only in listed cases is a judicial policy rule that modulates due process and does not affect impartiality.
Official heading (Spanish): ALEGATOS EN AMPARO DIRECTO. OTORGAR AUDIENCIA PARA EXPRESARLOS SÓLO EN ASUNTOS LISTADOS CONSTITUYE UNA REGLA DE POLÍTICA JUDICIAL QUE MODULA EL DEBIDO PROCESO Y QUE NO AFECTA LA IMPARCIALIDAD.
Granting an oral-argument hearing only in cases listed for public session is a judicial policy rule that modulates due process and does not affect the court's impartiality.
Recusal in amparo. Repeated refusal to grant a hearing for oral arguments does not necessarily create an objective risk of loss of impartiality.
Official heading (Spanish): IMPEDIMENTO EN EL AMPARO. LA NEGATIVA REITERADA DE CONCEDER AUDIENCIA PARA EXPRESAR ALEGATOS VERBALES NO NECESARIAMENTE IMPLICA UN RIESGO OBJETIVO DE PÉRDIDA DE IMPARCIALIDAD.
Repeatedly refusing a hearing for oral arguments does not in itself create an objective risk of lost impartiality, provided the refusal rests on a judicial policy rule.
Supplying deficient grounds in direct amparo. It applies when a federal contentious administrative complaint is dismissed on a ground of inadmissibility that is not clear, manifest or indubitable (article 79, section VI, Amparo Law).
Official heading (Spanish): SUPLENCIA DE LA QUEJA DEFICIENTE EN AMPARO DIRECTO. PROCEDE CUANDO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL SE DESECHA LA DEMANDA CON BASE EN UNA CAUSA DE IMPROCEDENCIA QUE NO ES NOTORIA, MANIFIESTA O INDUDABLE (ARTÍCULO 79, FRACCIÓN VI, DE LA LEY DE AMPARO).
Deficient grounds are supplied in direct amparo when a federal contentious administrative complaint was dismissed on an inadmissibility ground that is not clear, manifest or indubitable (article 79, section VI, Amparo Law).
Indirect amparo against an order to freeze or seize bank accounts. The district court where the account was opened, or where the order became known, has jurisdiction, whichever is seized first.
Official heading (Spanish): AMPARO INDIRECTO CONTRA LA ORDEN DE INMOVILIZACIÓN O ASEGURAMIENTO DE CUENTAS BANCARIAS. ES COMPETENCIA DEL JUZGADO DE DISTRITO CON JURISDICCIÓN EN EL LUGAR DE SU APERTURA O EN EL QUE SE TUVO CONOCIMIENTO DE DICHA ORDEN, A PREVENCIÓN.
Indirect amparo against an order freezing or seizing bank accounts goes to the district court where the account was opened or where the order became known, whichever is seized first.
Right of petition. Analyzing the "brief term" in Article 8 of the Constitution, within which the authority must respond and notify, involves a balancing exercise to be done when deciding the merits.
Official heading (Spanish): DERECHO DE PETICIÓN. EL ANÁLISIS DEL CONCEPTO “BREVE TÉRMINO” PREVISTO EN EL ARTÍCULO 8o. CONSTITUCIONAL, CONFORME AL QUE LA AUTORIDAD DEBE DAR RESPUESTA Y NOTIFICARLA, IMPLICA UN EJERCICIO DE PONDERACIÓN QUE DEBE REALIZARSE AL RESOLVER EL FONDO.
The "brief term" in Article 8 of the Constitution for responding to and notifying a petition requires weighing circumstances, done when deciding the merits. There is no fixed deadline.
Withdrawal in direct amparo. It does not lie with respect to the grounds for relief.
Official heading (Spanish): DESISTIMIENTO EN AMPARO DIRECTO. NO PROCEDE RESPECTO DE LOS CONCEPTOS DE VIOLACIÓN.
In direct amparo, withdrawal does not lie as to the grounds for relief, since they are not the challenged act. One can only withdraw the complaint or the act.
Compliance with amparo judgments. When protection is granted so that a sum of money is returned to the plaintiff, the responsible authority must restore it to the plaintiff's assets or take acts showing effective compliance for the judgment to be deemed fulfilled.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIAS DE AMPARO. CUANDO LA PROTECCIÓN CONSTITUCIONAL SE OTORGA PARA EL EFECTO DE QUE SE DEVUELVA UNA CANTIDAD DE DINERO AL QUEJOSO, LA AUTORIDAD RESPONSABLE DEBE REINTEGRARLO A LA ESFERA JURÍDICA DE ÉSTE O REALIZAR ACTOS QUE INDIQUEN UN ACATAMIENTO EFICAZ, PARA TENER POR CUMPLIDA LA SENTENCIA.
An amparo judgment ordering repayment is fulfilled only if the authority restores the money to the plaintiff's assets or takes acts showing effective compliance. Merely starting a process is not enough; follow up until payment is actually received.
Artificial intelligence in judicial proceedings. Minimum elements for its ethical and responsible use from a human rights perspective.
Official heading (Spanish): INTELIGENCIA ARTIFICIAL APLICADA EN PROCESOS JURISDICCIONALES. ELEMENTOS MÍNIMOS QUE DEBEN OBSERVARSE PARA SU USO ÉTICO Y RESPONSABLE CON PERSPECTIVA DE DERECHOS HUMANOS.
Using artificial intelligence in judicial proceedings, ethically, responsibly and with a human rights perspective, requires judges to observe certain minimum elements. This conditions its use in rulings that affect a company.
Authority act for amparo purposes. A court clerk's failure to promptly bring filings to the judge's attention is not one.
Official heading (Spanish): ACTO DE AUTORIDAD PARA EFECTOS DEL AMPARO. NO LO CONSTITUYE LA OMISIÓN DEL SECRETARIO DE ACUERDOS DE DAR CUENTA OPORTUNAMENTE CON LAS PROMOCIONES PARA QUE LA PERSONA JUZGADORA DICTE SU DETERMINACIÓN.
A court clerk's failure to timely present filings so the judge can rule is not an act of authority for amparo purposes.
Suspension in indirect amparo. It is inadmissible against rules on the deadline to cancel digital tax invoices (CFDI) (law in force for fiscal year 2025).
Official heading (Spanish): SUSPENSIÓN EN AMPARO INDIRECTO. ES IMPROCEDENTE CONTRA LAS NORMAS RELACIONADAS CON EL PLAZO PARA CANCELAR COMPROBANTES FISCALES DIGITALES POR INTERNET (CFDI) (LEGISLACIÓN VIGENTE EN EL EJERCICIO FISCAL 2025).
Suspension in indirect amparo is unavailable against rules on the deadline to cancel CFDI digital invoices (2025 law). Adjust cancellation processes while the amparo proceeds.
Acts of irreparable effect. Article 107, section V, of the Amparo Law, which sets this requirement for indirect amparo, is constitutional.
Official heading (Spanish): ACTOS DE IMPOSIBLE REPARACIÓN. EL ARTÍCULO 107, FRACCIÓN V, DE LA LEY DE AMPARO QUE ESTABLECE ESE REQUISITO PARA LA PROCEDENCIA DEL JUICIO DE AMPARO INDIRECTO, ES CONSTITUCIONAL.
Article 107, section V, of the Amparo Law is constitutional in requiring that acts be of irreparable effect for indirect amparo to proceed. Interim acts within a proceeding remain subject to that condition.
Pro actione principle. If an indirect amparo complaint is filed as a plain copy in the judicial mailbox, the court must require the petitioner to submit the receipt with the handwritten signature.
Official heading (Spanish): PRINCIPIO PRO ACTIONE. SI LA DEMANDA DE AMPARO INDIRECTO SE PRESENTA EN COPIA SIMPLE EN EL BUZÓN JUDICIAL, EL ÓRGANO JURISDICCIONAL DEBE REQUERIR AL QUEJOSO PARA QUE PRESENTE EL ACUSE DE RECIBO CON LA FIRMA AUTÓGRAFA.
Under the pro actione principle, if an indirect amparo complaint is filed as a plain copy in the judicial mailbox, the district court must require the petitioner to provide the receipt with the handwritten signature before ruling.
General norms challenged in amparo. The prohibition in Article 107, section II, of the Federal Constitution refers to those issued by a legislative body in the formal sense.
Official heading (Spanish): NORMAS GENERALES IMPUGNADAS EN EL JUICIO DE AMPARO. LA PROHIBICIÓN EN EL ARTÍCULO 107, FRACCIÓN II, DE LA CONSTITUCIÓN FEDERAL SE REFIERE A LAS QUE SON EXPEDIDAS POR UN ÓRGANO LEGISLATIVO EN SENTIDO FORMAL.
For amparo purposes, a 'general norm' means one issued by a formally legislative body. Administrative acts that are general, permanent and abstract fall outside the prohibition in Article 107, section II, of the Constitution.
Proceedings before the SCJN. To authorize persons under Article 12 of the Amparo Law, it is enough to give their professional license number.
Official heading (Spanish): PROCEDIMIENTOS SEGUIDOS ANTE LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN. PARA LA AUTORIZACIÓN DE PERSONAS EN TÉRMINOS DEL ARTÍCULO 12 DE LA LEY DE AMPARO BASTA INDICAR SU NÚMERO DE CÉDULA PROFESIONAL.
To authorize persons under Article 12 of the Amparo Law before the SCJN, providing their professional license numbers suffices; proof of their profession cannot be required.
Legislative process. Irregularities that directly affect the claimant's legal sphere may be challenged in amparo.
Official heading (Spanish): PROCESO LEGISLATIVO. LAS IRREGULARIDADES QUE AFECTEN DIRECTAMENTE LA ESFERA JURÍDICA DE LA PARTE QUEJOSA SON IMPUGNABLES EN EL JUICIO DE AMPARO.
Only legislative-process violations that directly affect the claimant's legal position can be challenged in amparo, not those tied to democratic deliberation.
Apparent good right. How to show it for suspension purposes when the petitioner is a stranger (tercero extraño) to the original dispute.
Official heading (Spanish): APARIENCIA DEL BUEN DERECHO. FORMA DE ACREDITARLA PARA EFECTOS DE RESOLVER SOBRE LA SUSPENSIÓN DE LOS ACTOS RECLAMADOS, CUANDO LA PARTE QUEJOSA ES TERCERA EXTRAÑA, EN ESTRICTO SENTIDO, A LA CONTROVERSIA DE ORIGEN.
When the petitioner is a stranger to the original dispute and its evidence shows, at least by indication, a legal interest in the property, the appearance of good right is met for suspension purposes.
Address for notices in amparo proceedings. It is not an essential requirement for the constitutional action to proceed.
Official heading (Spanish): DOMICILIO PARA RECIBIR NOTIFICACIONES EN EL JUICIO DE AMPARO. NO CONSTITUYE UN REQUISITO ESENCIAL DE PROCEDENCIA DE LA ACCIÓN CONSTITUCIONAL.
Failing to give an address for notices is not an essential admissibility requirement for amparo, nor a ground for dismissal. The omission is cured through a clarification order, not dismissal.
Address for notices in amparo proceedings. The formal requirement is met when the petitioner designates the lists of the amparo court for that purpose (article 108, section I, Amparo Law).
Official heading (Spanish): DOMICILIO PARA RECIBIR NOTIFICACIONES EN EL JUICIO DE AMPARO. SE CUMPLE ESE REQUISITO FORMAL DE LA DEMANDA CUANDO LA PARTE QUEJOSA SEÑALA PARA ESE FIN LAS LISTAS DEL JUZGADO O TRIBUNAL DE AMPARO (ARTÍCULO 108, FRACCIÓN I, DE LA LEY DE AMPARO).
The formal address requirement is met when the petitioner designates the lists of the district court or amparo court for receiving notices (article 108, section I, Amparo Law).
Service by publication on the third-party interested party. The court must require the petitioner to explain its publication efforts before dismissing the amparo.
Official heading (Spanish): EMPLAZAMIENTO POR EDICTOS AL TERCERO INTERESADO. OBLIGACIÓN DE REQUERIR A LA QUEJOSA RESPECTO DE LAS GESTIONES DE PUBLICACIÓN REALIZADAS PREVIO A SOBRESEER EL JUICIO DE AMPARO.
If the petitioner appeared to collect the notices for serving the third party by publication, the court must ask it about its publication steps before dismissing the amparo. Dismissal cannot be immediate.
Precedents of the First and Second Chambers of the SCJN. Those issued under the Amparo Law provisions in force before the reform published in the DOF on March 13, 2025 remain binding insofar as they do not conflict with it.
Official heading (Spanish): JURISPRUDENCIAS DE LA PRIMERA Y LA SEGUNDA SALAS DE LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN. LAS EMITIDAS CONFORME A LAS DISPOSICIONES VIGENTES DE LA LEY DE AMPARO ANTERIORES A LA REFORMA PUBLICADA EN EL D.O.F. DE TRECE DE MARZO DE DOS MIL VEINTICINCO, CONTINUARÁN SIENDO DE APLICACIÓN OBLIGATORIA EN LO QUE NO SE OPONGA A DICHA REFORMA.
Precedents of the SCJN First and Second Chambers issued under articles 215, 216 and 223 of the Amparo Law before the reform published in the DOF on March 13, 2025 remain binding to the extent they do not conflict with it.
Electronic notices in amparo proceedings. When they take effect (article 31, section III, Amparo Law).
Official heading (Spanish): NOTIFICACIONES ELECTRÓNICAS EN EL JUICIO DE AMPARO. MOMENTO EN QUE SURTEN EFECTOS (ARTÍCULO 31, FRACCIÓN III, DE LA LEY DE AMPARO).
Electronic notices under article 31, section III, of the Amparo Law take effect on the same day the system generates the proof of access. The period runs from that access.
Tax review appeal. Where two filing dates exist, it is timely if the clerk did not make the same notations on the original filing and the receipt, and the appellant proves it with the latter, whose date is more favorable.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. ANTE LA EXISTENCIA DE DOS FECHAS DE PRESENTACIÓN, ES OPORTUNO CUANDO EL OFICIAL DE PARTES NO HACE LAS MISMAS ANOTACIONES EN EL ESCRITO ORIGINAL Y EN EL ACUSE DE RECEPCIÓN, Y EL RECURRENTE LA ACREDITA CON EL ÚLTIMO, CUYA FECHA LE ES MÁS BENÉFICA.
A tax review appeal is presumed timely if the clerk did not make the same notations on the original filing and the receipt, and the appellant proves filing with the receipt, bearing the more favorable date. Keep the stamped receipt.
Conflict of precedents. It is inadmissible when res judicata applies.
Official heading (Spanish): CONTRADICCIÓN DE CRITERIOS. ES IMPROCEDENTE CUANDO SE ACTUALIZA LA FIGURA DE LA COSA JUZGADA.
A conflict of precedents is inadmissible, due to res judicata, when the same collegiate courts and the same judgments were already decided on the merits in another case.
Responsible authority other than those named in the amparo complaint. The petitioner must be asked whether it wishes to expand the complaint.
Official heading (Spanish): AUTORIDAD RESPONSABLE DIVERSA A LAS SEÑALADAS EN LA DEMANDA DE AMPARO. DEBE PREVENIRSE A LA PARTE QUEJOSA PARA QUE EXPRESE SI DESEA AMPLIARLA.
If the judge identifies a responsible authority other than those named, the petitioner must be asked whether it wishes to expand the complaint; merely telling it which authority is deemed responsible is not enough.
Expert evidence. A district judge's reservation to rule on it, rather than dismiss it at the time it is offered for a formal defect, is unlawful [applicability of precedents 2a./J. 106/2003 and 1a./J. 39/2012 (10a.)].
Official heading (Spanish): PRUEBA PERICIAL. LA RESERVA DEL JUEZ DE DISTRITO DE PROVEER Y NO DESECHARLA DESDE SU OFRECIMIENTO POR EL INCUMPLIMIENTO DE UN REQUISITO DE FORMA RESULTA ILEGAL [APLICABILIDAD DE LAS JURISPRUDENCIAS 2a./J. 106/2003 Y 1a./J. 39/2012 (10a.)].
Applying precedents 2a./J. 106/2003 and 1a./J. 39/2012 (10a.), it is unlawful for a judge to reserve ruling on expert evidence instead of deciding when offered where a formal requirement is missing.
Expert evidence. The judge's reservation to rule on it for a formal defect suspends the offering period, which resumes once the petitioner learns the reasons for dismissal.
Official heading (Spanish): PRUEBA PERICIAL. LA RESERVA DEL JUEZ DE DISTRITO DE PROVEER Y NO DESECHARLA DESDE SU OFRECIMIENTO POR EL INCUMPLIMIENTO DE UN REQUISITO DE FORMA, SUSPENDE EL PLAZO DE OFRECIMIENTO Y SE REANUDA UNA VEZ QUE SE HACEN DEL CONOCIMIENTO DE LA PARTE QUEJOSA LAS RAZONES QUE MOTIVARON EL DESECHAMIENTO.
If the judge reserves ruling on expert evidence over a formal defect, the offering period is suspended and resumes once the offeror is told the reasons for dismissal.
Queja against the ruling deeming an indirect amparo complaint not filed. If the petitioner timely took the steps to comply with the clarification order but mistakenly filed in a different district court, the collegiate court must deem the order complied with.
Official heading (Spanish): RECURSO DE QUEJA CONTRA LA RESOLUCIÓN QUE TIENE POR NO PRESENTADA LA DEMANDA DE AMPARO INDIRECTO. SI LA QUEJOSA REALIZA EN TIEMPO LOS ACTOS NECESARIOS PARA DAR CUMPLIMIENTO A LA PREVENCIÓN PARA ACLARAR LA DEMANDA, PERO POR ERROR PRESENTA EL DESAHOGO EN UN JUZGADO DE DISTRITO DISTINTO, EL TRIBUNAL COLEGIADO DE CIRCUITO DEBE TENER POR DESAHOGADA LA PREVENCIÓN.
If the petitioner acted in time to comply with the clarification order but mistakenly filed in another district court, the court deciding the queja must deem the order complied with. A filing-venue mistake does not end the case.
Subject-matter jurisdiction over indirect amparo against decrees amending the General Import and Export Tax Law tariff. It lies with general administrative District Courts.
Official heading (Spanish): COMPETENCIA POR MATERIA PARA CONOCER DEL AMPARO INDIRECTO CONTRA LOS DECRETOS POR LOS QUE SE MODIFICA LA TARIFA DE LA LEY DE LOS IMPUESTOS GENERALES DE IMPORTACIÓN Y DE EXPORTACIÓN. CORRESPONDE A LOS JUZGADOS DE DISTRITO EN MATERIA ADMINISTRATIVA GENÉRICA.
Indirect amparos against decrees amending the General Import and Export Tax Law tariff belong to general administrative District Courts. Use this to file before the right court.
Inadmissibility of amparo. The ground of cessation of effects applies when the challenged act disappears totally and unconditionally, not merely through a temporary cessation (article 61, section XXI, Amparo Law).
Official heading (Spanish): IMPROCEDENCIA DEL JUICIO DE AMPARO. SE ACTUALIZA LA CAUSAL RELATIVA A LA CESACIÓN DE EFECTOS CUANDO EL ACTO RECLAMADO DESAPARECE DE FORMA TOTAL E INCONDICIONAL Y NO SÓLO ES UN CESE TRANSITORIO EN SUS EFECTOS (INTERPRETACIÓN DEL ARTÍCULO 61, FRACCIÓN XXI, DE LA LEY DE AMPARO).
Cessation of effects under article 61, section XXI, of the Amparo Law requires the challenged act to disappear completely and unconditionally, not merely cease temporarily. An act that can be revived does not end the case.
Offering copies or documents in amparo proceedings. The offeror need only state that an authority holds the documents and show it filed the request (article 121, Amparo Law).
Official heading (Spanish): OFRECIMIENTO DE COPIAS O DOCUMENTOS EN EL JUICIO DE AMPARO. PARA SU PROCEDENCIA, LA OFERENTE SÓLO DEBE EXPRESAR QUE LOS DOCUMENTOS LOS TIENE EN RESGUARDO UNA AUTORIDAD Y ACREDITAR HABER PRESENTADO LA SOLICITUD RESPECTIVA (ARTÍCULO 121 DE LA LEY DE AMPARO).
For the court to help obtain documents a party wants to offer in indirect amparo, it is enough to state that an authority holds them and to show the request was filed (article 121, Amparo Law).
Order to clarify the complaint. It must be served electronically if the petitioner asked from filing that personal notices be made that way and provided its advanced electronic signature.
Official heading (Spanish): PREVENCIÓN PARA ACLARAR LA DEMANDA. DEBE NOTIFICARSE ELECTRÓNICAMENTE SI DESDE LA PRESENTACIÓN DE LA DEMANDA LA PARTE QUEJOSA SOLICITÓ QUE LAS NOTIFICACIONES PERSONALES SE HICIERAN DE ESA FORMA Y PROPORCIONÓ LA FIRMA ELECTRÓNICA AVANZADA.
If the petitioner asked from the outset for electronic notices and supplied its advanced electronic signature, the order to clarify must be served that way. Service by another route does not start the clock.
Amparo complaint. It may not be dismissed outright when filed as a plain photocopy showing the petitioner's signature, since it indicates the injured party initiated the action.
Official heading (Spanish): DEMANDA DE AMPARO. NO PROCEDE DESECHARLA DE PLANO CUANDO SE PRESENTA EN COPIA FOTOSTÁTICA SIMPLE EN LA QUE APARECE LA FIRMA DE LA PROMOVENTE, PORQUE EXISTE EL INDICIO DE INSTANCIA DE PARTE AGRAVIADA.
An amparo complaint filed as a plain photocopy showing the petitioner's signature may not be dismissed outright, as it suggests an original with a handwritten signature exists and that the injured party brought the action.
Personal electronic notices in amparo proceedings. The court declared competent may serve them if the petitioner or third party (private) requested authorization before the court that declined jurisdiction and it was granted.
Official heading (Spanish): NOTIFICACIONES PERSONALES VÍA ELECTRÓNICA EN EL JUICIO DE AMPARO. PUEDEN PRACTICARSE POR EL ÓRGANO JURISDICCIONAL QUE ES DECLARADO COMPETENTE SI LA PARTE QUEJOSA O TERCERA INTERESADA (PARTICULAR) SOLICITÓ LA AUTORIZACIÓN CORRESPONDIENTE ANTE EL ÓRGANO JURISDICCIONAL QUE DECLINÓ LA COMPETENCIA Y FUE ACORDADA FAVORABLEMENTE.
The court declared competent may serve personal notices electronically if the petitioner or private third party requested authorization from the court that declined jurisdiction and it was granted. The authorization survives the change of court.
Grounds of appeal in a tax review appeal. Criterion for finding them ineffective.
Official heading (Spanish): AGRAVIOS EN EL RECURSO DE REVISIÓN FISCAL. CRITERIO PARA DETERMINAR SU INOPERANCIA.
If the defendant never answered the complaint or its amendment in the nullity action, or they were deemed not filed, tax review appeal grounds raising new issues outside the dispute are ineffective.
Legal attorney of the responsible authority in indirect amparo. Acting in that capacity, the attorney lacks standing to file a review appeal or cross-appeal.
Official heading (Spanish): APODERADO LEGAL DE LA AUTORIDAD RESPONSABLE EN EL AMPARO INDIRECTO. CUANDO ACTÚA CON TAL CARÁCTER NO TIENE LEGITIMACIÓN PARA INTERPONER RECURSO DE REVISIÓN NI DE REVISIÓN ADHESIVA.
A legal attorney acting for the responsible authority in indirect amparo lacks standing to file a review appeal or cross-appeal on its behalf.
Responsible authorities in direct amparo. On receiving the complaint they must limit themselves to the procedure in article 178 of the Amparo Law and not rule on matters for the collegiate circuit court.
Official heading (Spanish): AUTORIDADES RESPONSABLES EN EL JUICIO DE AMPARO DIRECTO. AL RECIBIR LA DEMANDA DEBEN LIMITAR SU ACTUACIÓN AL TRÁMITE PREVISTO EN EL ARTÍCULO 178 DE LA LEY DE AMPARO, SIN PRONUNCIARSE SOBRE CUESTIONES PROPIAS DEL TRIBUNAL COLEGIADO DE CIRCUITO QUE DEBA CONOCER DEL ASUNTO.
On receiving a direct amparo complaint, the responsible authority must confine itself to the procedure in article 178 of the Amparo Law and refrain from ruling on matters belonging to the collegiate circuit court.
Motion for non-enforcement of judgment. The aggrieved party may file it when the responsible authority is defiant.
Official heading (Spanish): INCIDENTE DE INEJECUCIÓN DE SENTENCIA. LA PARTE QUEJOSA PUEDE PROMOVERLO ANTE LA ACTITUD CONTUMAZ DE LA AUTORIDAD RESPONSABLE.
The aggrieved party may file a motion for non-enforcement of judgment when the responsible authority is defiant. It is a tool to force compliance with an amparo ruling.
Conflict of precedents. One original ground suffices to declare it moot, even if another ground arises later.
Official heading (Spanish): CONTRADICCIÓN DE CRITERIOS. PARA DECLARARLA SIN MATERIA BASTA QUE SE ACTUALICE UNA CAUSA PRIMIGENIA, AUN CUANDO SOBREVENGA UN DIVERSO MOTIVO.
One original ground is enough to declare a conflict of precedents moot, even if a different ground later arises with the same effect.
Amparo against general norms. The SCJN's interpretation of the normative system, and its complexity, for setting the timeliness of the complaint must not be applied to the detriment of individuals.
Official heading (Spanish): AMPARO CONTRA NORMAS GENERALES. LA INTERPRETACIÓN EFECTUADA POR LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN RESPECTO DEL SISTEMA NORMATIVO Y, EN SU CASO, LA RESPECTIVA COMPLEJIDAD, PARA ESTABLECER LA OPORTUNIDAD EN LA PRESENTACIÓN DE LA DEMANDA, NO DEBE APLICARSE EN PERJUICIO DE LAS PERSONAS.
The SCJN's interpretations of the normative system, and its complexity, used to set when a complaint against general norms is timely, must not be applied to the detriment of individuals. Doubts are resolved in the litigant's favor.
Conflicting opinions. A petition between a Regional Plenary Court and a Circuit Plenary Court of the same region is inadmissible, as the former's opinion prevails over the latter's.
Official heading (Spanish): CONTRADICCIÓN DE CRITERIOS. ES IMPROCEDENTE LA DENUNCIA ENTRE UN PLENO REGIONAL Y UN PLENO DE CIRCUITO DE LA MISMA REGIÓN, AL PREVALECER EL CRITERIO SUSTENTADO POR EL PRIMERO RESPECTO DEL SEGUNDO.
A conflict between a Regional Plenary Court and a Circuit Plenary Court of the same region is inadmissible, because the Regional Court's view prevails given its broader territorial jurisdiction.
Inoperative grounds for relief. Those that, if upheld, would deprive the petitioner of what it already obtained in the original proceeding.
Official heading (Spanish): CONCEPTOS DE VIOLACIÓN INOPERANTES. SON LOS QUE, DE DECLARARSE FUNDADOS, PROVOCARÍAN QUE SE PRIVE A LA PARTE QUEJOSA DE LO QUE YA OBTUVO EN EL JUICIO DE ORIGEN.
Grounds for relief are inoperative if, even when well founded, they would strip the petitioner of what it won in the original proceeding, under the non reformatio in peius principle. A partial winner does not put its gain at risk by seeking amparo.
Queja appeal. It becomes moot when directed against a ruling that allegedly altered the effects of the final suspension, if the amparo was dismissed by final judgment or ruling.
Official heading (Spanish): RECURSO DE QUEJA. QUEDA SIN MATERIA EL INTERPUESTO CONTRA LA RESOLUCIÓN QUE PRESUNTAMENTE VARIÓ LOS EFECTOS DE LA SUSPENSIÓN DEFINITIVA, SI EN EL JUICIO DE AMPARO INDIRECTO SE SOBRESEYÓ EN SENTENCIA O RESOLUCIÓN FIRME.
A queja appeal against a ruling that allegedly altered the scope of the final suspension becomes moot if the amparo was dismissed by final judgment or ruling. With no surviving case, there is no suspension to protect.
Legal interest in amparo. Manufacturers, assemblers or authorized distributors lack it to challenge Article 8, section II, of the Federal New Automobile Tax Law in isolation.
Official heading (Spanish): INTERÉS JURÍDICO EN EL AMPARO. EL FABRICANTE, ENSAMBLADOR O DISTRIBUIDOR AUTORIZADO NO LO TIENE PARA IMPUGNAR AISLADAMENTE EL ARTÍCULO 8o., FRACCIÓN II, DE LA LEY FEDERAL DEL IMPUESTO SOBRE AUTOMÓVILES NUEVOS.
Manufacturers, assemblers and authorized distributors, as sellers, lack legal interest to challenge Article 8, section II, of the Federal New Automobile Tax Law on its own.
Uncertified photocopies. In indirect amparo, their evidentiary value is left to the judge's prudent discretion under logic, sound criticism, experience and rational evaluation of evidence.
Official heading (Spanish): COPIAS FOTOSTÁTICAS SIN CERTIFICAR. SU VALOR PROBATORIO EN EL AMPARO INDIRECTO QUEDA AL PRUDENTE ARBITRIO DEL JUZGADOR BAJO LAS REGLAS DE LA LÓGICA, LA SANA CRÍTICA, LA EXPERIENCIA Y CONFORME AL SISTEMA DE VALORACIÓN RACIONAL DE LA PRUEBA.
In indirect amparo, the value of uncertified photocopies is left to the judge's prudent discretion under logic, sound criticism, experience and rational evaluation of evidence. They do not lose value simply for lacking certification.
Res judicata in amparo. Exceptions allowing the petitioner to bring a later action against the same act or general norm challenged in a first constitutional action (article 61, section XI, Amparo Law).
Official heading (Spanish): COSA JUZGADA EN EL AMPARO. EXCEPCIONES QUE PERMITEN A LA QUEJOSA PROMOVER UN ULTERIOR JUICIO CONTRA EL MISMO ACTO O NORMA GENERAL RECLAMADO EN UNA PRIMERA ACCIÓN CONSTITUCIONAL (ARTÍCULO 61, FRACCIÓN XI, DE LA LEY DE AMPARO).
Article 61, section XI, of the Amparo Law protects res judicata from a first final amparo judgment, but recognizes exceptions that let the same petitioner bring a new action against the same act or general norm.
Judicial rulings. They take effect from the moment they are issued.
Official heading (Spanish): RESOLUCIONES JUDICIALES. ADQUIEREN EFICACIA DESDE EL MOMENTO EN QUE SE DICTAN.
A judicial ruling that meets the legal requirements is valid and effective from the moment it is issued, without waiting for notice or finality to exist as an act. This does not set when it takes effect against the parties.
Isolated precedents issued by the SCJN in different constitutional review mechanisms. Methodology judges must follow to decide which to rely on.
Official heading (Spanish): CRITERIOS AISLADOS EMITIDOS POR LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN EN MEDIOS DE CONTROL CONSTITUCIONAL DISTINTOS. METODOLOGÍA A SEGUIR POR LAS PERSONAS JUZGADORAS PARA DECIDIR EN CUÁL APOYARSE.
When SCJN isolated precedents from different constitutional review mechanisms conflict and none is binding, judges must follow a set method to decide which to rely on and explain the choice.
Direct amparo complaint. Computing the filing period when the responsible authority served the judgment by jurisdictional bulletin on the same day a collegiate court made it known to the petitioner in another amparo: the notice most favorable to the petitioner applies.
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO. PARA EL CÓMPUTO DEL PLAZO PARA PRESENTARLA, CUANDO LA AUTORIDAD RESPONSABLE NOTIFICÓ POR BOLETÍN JURISDICCIONAL LA SENTENCIA RECLAMADA EL MISMO DÍA EN QUE EL TRIBUNAL COLEGIADO DE CIRCUITO, EN UN DIVERSO AMPARO, HIZO DEL CONOCIMIENTO DE LA PARTE QUEJOSA ESA SENTENCIA, DEBE TOMARSE EN CUENTA LA NOTIFICACIÓN QUE MÁS LE FAVOREZCA.
Where the responsible authority served the judgment by bulletin on the same day a collegiate court, in another amparo, made it known to the petitioner, the notice most favorable to the petitioner governs the direct amparo filing period.
Web pages. Their content is a notorious fact that may be considered in a court decision.
Official heading (Spanish): PÁGINAS WEB O ELECTRÓNICAS. SU CONTENIDO ES UN HECHO NOTORIO Y SUSCEPTIBLE DE SER VALORADO EN UNA DECISIÓN JUDICIAL.
The content of web pages is a notorious fact that courts may weigh in a decision. A judge may consult it without a party offering it as evidence, so what a company publishes online deserves care.
Personal data entered in the Comprehensive Case Tracking System (SISE). This does not make it public knowledge.
Official heading (Spanish): DATOS PERSONALES INGRESADOS EN EL SISTEMA INTEGRAL DE SEGUIMIENTO DE EXPEDIENTES (SISE). NO IMPLICA QUE SEAN DEL CONOCIMIENTO PÚBLICO.
That SISE must be fed case data, including party names, does not make personal data public knowledge or breach data-protection rules.
Final suspension in indirect amparo. When granted against tax assessments, the taxpayer must prove that a ground exists to reduce or waive the tax-interest guarantee.
Official heading (Spanish): SUSPENSIÓN DEFINITIVA EN AMPARO INDIRECTO. CUANDO SE CONCEDE CONTRA CRÉDITOS FISCALES, CORRESPONDE AL CONTRIBUYENTE DEMOSTRAR LA ACTUALIZACIÓN DE ALGUNA DE LAS HIPÓTESIS PARA REDUCIR EL MONTO O DISPENSAR EL OTORGAMIENTO DE LA GARANTÍA DEL INTERÉS FISCAL.
When final suspension is granted against tax assessments, the taxpayer must prove that a legal ground exists to reduce or waive the guarantee of the tax interest. Evidence of limited ability to pay must be brought to the incident.
Tax interest. To guarantee it under a final suspension granted in indirect amparo against a tax assessment, the taxpayer may choose any form in article 25 of the Zacatecas Tax Code or article 141 of the Federal Tax Code.
Official heading (Spanish): INTERÉS FISCAL. PARA GARANTIZARLO CON MOTIVO DE LA SUSPENSIÓN DEFINITIVA CONCEDIDA EN AMPARO INDIRECTO CONTRA UN CRÉDITO FISCAL, LA CONTRIBUYENTE PUEDE OPTAR POR CUALQUIERA DE LAS FORMAS PREVISTAS EN EL ARTÍCULO 25 DEL CÓDIGO FISCAL DEL ESTADO DE ZACATECAS Y SUS MUNICIPIOS O EN EL 141 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
To guarantee the tax interest under a final suspension against a tax assessment, the taxpayer may pick any form listed in article 25 of the Zacatecas Tax Code or article 141 of the Federal Tax Code.
Indirect amparo complaint. An order to clarify it must necessarily rest on the Amparo Law.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. EL REQUERIMIENTO PARA ACLARARLA NECESARIAMENTE DEBE TENER SUSTENTO EN LA LEY DE LA MATERIA.
A district judge's order to clarify an indirect amparo complaint must rest on the Amparo Law. An order without a legal basis cannot be used to dismiss the complaint.
Documentary evidence in indirect amparo. Evidence filed electronically must be assessed in both the main and the incidental file, even if filed in only one.
Official heading (Spanish): PRUEBAS DOCUMENTALES EN AMPARO INDIRECTO. LAS OFRECIDAS ELECTRÓNICAMENTE DEBEN APRECIARSE TANTO EN EL CUADERNO PRINCIPAL COMO EN EL INCIDENTAL, CON INDEPENDENCIA DE QUE SE HAYAN OFRECIDO SÓLO EN UN CUADERNO.
Documentary evidence filed electronically in indirect amparo is assessed in both the main and the incidental file, even if filed in only one. The submission need not be duplicated.
Indirect amparo complaint. How the facts stated must be examined under the pro actione principle.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. FORMA EN QUE DEBEN EXAMINARSE LOS ANTECEDENTES NARRADOS, CONFORME AL PRINCIPIO PRO ACTIONE.
To protect effective judicial protection, courts must not read the facts of an amparo complaint with formalism that blocks access to justice. The background is read in favor of admitting the case.
Supplying deficiencies in queja grounds. The appellate court must review ex officio the legality of the ruling dismissing or deeming not filed an indirect amparo complaint [article 97, section I, subsection a), Amparo Law].
Official heading (Spanish): SUPLENCIA DE LA DEFICIENCIA DE LOS AGRAVIOS EN EL RECURSO DE QUEJA. EL TRIBUNAL DE ALZADA DEBE ANALIZAR DE OFICIO LA LEGALIDAD DE LA RESOLUCIÓN QUE DESECHE O TENGA POR NO PRESENTADA UNA DEMANDA DE AMPARO INDIRECTO [ARTÍCULO 97, FRACCIÓN I, INCISO A), DE LA LEY DE AMPARO].
In a queja against the dismissal of an indirect amparo complaint, or its being deemed not filed, the appellate court must review that ruling's legality on its own motion [article 97, section I, subsection a), Amparo Law]. The appellant's drafting errors do not shield it.
Recusal. It is inadmissible when it raises grounds of disqualification for a Justice to abstain from ancillary matters or matters other than the merits.
Official heading (Spanish): RECUSACIÓN. ES IMPROCEDENTE LA QUE PLANTEA CAUSAS DE IMPEDIMENTO PARA QUE UN MINISTRO O MINISTRA SE ABSTENGA DE CONOCER CUESTIONES ACCESORIAS O DIVERSAS AL FONDO DE LA CONTROVERSIA.
As a rule, a recusal seeking to bar a Justice from ancillary matters or issues apart from the merits is inadmissible and may be dismissed.
Water supply fees. Transitional provisions adding a percentage to the Article 172 rate of the Mexico City Tax Code violate tax proportionality and equity.
Official heading (Spanish): DERECHOS POR EL SERVICIO DE SUMINISTRO DE AGUA. LAS DISPOSICIONES TRANSITORIAS QUE PREVÉN UN PORCENTAJE ADICIONAL APLICABLE A LA TARIFA DEL ARTÍCULO 172 DEL CÓDIGO FISCAL DE LA CIUDAD DE MÉXICO, VIOLAN LOS PRINCIPIOS TRIBUTARIOS DE PROPORCIONALIDAD Y EQUIDAD.
Transitional provisions adding 35% to the Article 172 water supply rate in the Mexico City Tax Code, for certain high-consumption household users, violate tax proportionality and equity.
Water supply fees. The transitional provisions and notices setting the additional percentage on the Article 172 rate of the Mexico City Tax Code must be reviewed under tax equity.
Official heading (Spanish): DERECHOS POR EL SERVICIO DE SUMINISTRO DE AGUA. LAS DISPOSICIONES TRANSITORIAS Y LOS AVISOS QUE PREVÉN EL PORCENTAJE ADICIONAL APLICABLE A LA TARIFA PREVISTA EN EL ARTÍCULO 172 DEL CÓDIGO FISCAL DE LA CIUDAD DE MÉXICO, DEBEN ANALIZARSE A LA LUZ DEL PRINCIPIO DE EQUIDAD TRIBUTARIA.
The transitional provisions and notices setting the additional percentage on the Article 172 rate of the Mexico City Tax Code must be reviewed under the principle of tax equity.
Inconformidad appeal in indirect amparo. Responsible authorities lack standing to file it against the ruling that deemed an amparo judgment fulfilled.
Official heading (Spanish): RECURSO DE INCONFORMIDAD EN AMPARO INDIRECTO. LAS AUTORIDADES RESPONSABLES CARECEN DE LEGITIMACIÓN PARA INTERPONERLO CONTRA LA RESOLUCIÓN QUE TUVO POR CUMPLIDA LA EJECUTORIA DE AMPARO.
Responsible authorities lack standing to file an inconformidad appeal against the ruling that deems an amparo judgment fulfilled. That remedy remains with the petitioner.
Appeal (revisión). The appellate court may not assess evidence that was not offered before the first-instance amparo court.
Official heading (Spanish): RECURSO DE REVISIÓN. NO PROCEDE QUE EL TRIBUNAL DE ALZADA VALORE PRUEBAS QUE NO SE OFRECIERON ANTE EL ÓRGANO JURISDICCIONAL DE AMPARO DE PRIMERA INSTANCIA.
On appeal (revisión), the court does not weigh evidence first offered with the statement of grievances; the right lapsed by not offering it in first instance. All evidence must be filed before the district court.
Physical and electronic amparo case files. They must match in full (Article 3, sixth paragraph, of the Amparo Law).
Official heading (Spanish): EXPEDIENTES FÍSICO Y ELECTRÓNICO DEL JUICIO DE AMPARO. DEBEN COINCIDIR ÍNTEGRAMENTE (ARTÍCULO 3o., PÁRRAFO SEXTO, DE LA LEY DE AMPARO).
The physical and electronic amparo files must match completely (Amparo Law, Art. 3, sixth paragraph). Verify that filings appear identically in both.
Legal interest in indirect amparo. A taxpayer challenging Article 23, sixth through eighteenth paragraphs, of the Federal Tax Code for not benefiting from the treatment it grants need not prove an act of application.
Official heading (Spanish): INTERÉS JURÍDICO EN AMPARO INDIRECTO. CUANDO UNA PERSONA CONTRIBUYENTE RECLAMA EL ARTÍCULO 23, PÁRRAFOS SEXTO A DÉCIMO OCTAVO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, POR NO SER BENEFICIARIA DEL TRATO QUE OTORGA, NO DEBE EXIGIRSE QUE ACREDITE LA EXISTENCIA DEL ACTO DE APLICACIÓN PARA DEMOSTRARLO.
A taxpayer challenging Federal Tax Code Article 23, sixth through eighteenth paragraphs, because it cannot access the treatment granted need not prove an act of application, as the claim rests on equality.
Appeal (revisión). An appeal against a ruling in a suspension incident becomes moot if a final judgment is issued in the indirect amparo proceeding.
Official heading (Spanish): RECURSO DE REVISIÓN. QUEDA SIN MATERIA EL INTERPUESTO CONTRA LA RESOLUCIÓN DE UN INCIDENTE DE SUSPENSIÓN, SI EN EL JUICIO DE AMPARO INDIRECTO SE DICTA SENTENCIA EJECUTORIA.
Once a final judgment issues in the indirect amparo, an appeal (revisión) against the ruling in the suspension incident becomes moot. The dispute over interim relief ends with the merits decision.
Notice by court list. If the physical file and the electronic file (SISE) show different dates, the electronic record prevails when the notifier is shown to have failed to count non-business days.
Official heading (Spanish): NOTIFICACIÓN POR LISTA. SI SE ADVIERTE DISCREPANCIA EN LAS FECHAS ASENTADAS EN EL EXPEDIENTE FÍSICO Y EN EL ELECTRÓNICO (SISE), DEBE PREVALECER LA INFORMACIÓN DE ÉSTE, SI SE CORROBORA QUE LA PERSONA NOTIFICADORA DEJÓ DE CONTABILIZAR DÍAS INHÁBILES.
When the physical file and the SISE system show different dates for a notice by list, the SISE record prevails if the notifier is shown to have ignored non-business days. Compare both records before computing a deadline.
Provisional suspension. It is inadmissible against the effects and consequences of Articles 112 and 113, section I, subsections a) and b), of the Jalisco Tax Code.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL. ES IMPROCEDENTE CONTRA LOS EFECTOS Y LAS CONSECUENCIAS DE LOS ARTÍCULOS 112 Y 113, FRACCIÓN I, INCISOS A) Y B), DEL CÓDIGO FISCAL DEL ESTADO DE JALISCO.
Provisional suspension is unavailable against the effects and consequences of Articles 112 and 113, section I, subsections a) and b), of the Jalisco Tax Code. Plan for compliance while the amparo is pending.
Remedies under the amparo proceeding. They may not be upheld to modify the contested ruling if that would worsen the appellant's position.
Official heading (Spanish): RECURSOS PREVISTOS EN EL JUICIO DE AMPARO. NO PROCEDE DECLARARLOS FUNDADOS PARA MODIFICAR LA RESOLUCIÓN RECURRIDA, SI CON ELLO SE EMPEORA LA SITUACIÓN DE LA PARTE RECURRENTE.
Even where the grounds of an amparo appeal are well founded, the contested ruling is not revoked or modified if that would leave the appellant worse off. A party who appeals does not risk ending in a worse position.
Public faith. It is rebutted when an act contrary to reality is recorded.
Official heading (Spanish): FE PÚBLICA. SE DESVIRTÚA CUANDO SE HACE CONSTAR UN ACTO CONTRARIO A LA REALIDAD.
Public faith is rebutted when the document records an act contrary to reality. The weight of a notarial or official record can therefore be challenged by proving that what it records did not happen.
Standing in indirect amparo. If the plaintiff says it is recognized before the responsible authority and attaches the receipt of its request for a certified copy of the record, the district court must admit the complaint and request that record.
Official heading (Spanish): PERSONALIDAD EN EL JUICIO DE AMPARO INDIRECTO. SI LA PARTE QUEJOSA SEÑALA QUE ESTÁ RECONOCIDA ANTE LA AUTORIDAD RESPONSABLE Y EXHIBE EL ACUSE DE RECIBO DE LA PROMOCIÓN EN LA QUE SOLICITÓ LA COPIA CERTIFICADA DE LA CONSTANCIA RESPECTIVA, EL JUZGADO DE DISTRITO DEBE ADMITIR LA DEMANDA Y SOLICITAR DICHA CONSTANCIA.
If the plaintiff says it is recognized before the responsible authority and attaches the receipt of its request for a certified copy of the record, the district court must admit the complaint and request that document.
Appeal (revisión) in indirect amparo. As a second-instance procedure meant to examine the lawfulness of the challenged ruling, it does not allow analysis of the responsible authorities' conduct.
Official heading (Spanish): RECURSO DE REVISIÓN EN AMPARO INDIRECTO. AL SER UN PROCEDIMIENTO DE SEGUNDA INSTANCIA CUYA FINALIDAD ES EXAMINAR LA LEGALIDAD DE LA RESOLUCIÓN RECURRIDA, NO PROCEDE EL ANÁLISIS DE LA LEGALIDAD DE LA ACTUACIÓN DE LAS AUTORIDADES RESPONSABLES.
A revisión appeal in indirect amparo reviews the lawfulness of the challenged ruling, so it does not permit examining the conduct of the responsible authorities.
Complaint (queja) against the responsible authority's order on how to serve the third party in direct amparo. It becomes moot if the Collegiate Circuit Court sets that service aside.
Official heading (Spanish): RECURSO DE QUEJA CONTRA EL AUTO DE LA AUTORIDAD RESPONSABLE EN EL QUE ORDENA LA FORMA EN LA CUAL DEBE EMPLAZARSE A LA PARTE TERCERA INTERESADA AL AMPARO DIRECTO. QUEDA SIN MATERIA SI EL TRIBUNAL COLEGIADO DE CIRCUITO DEJA INSUBSISTENTE EL REFERIDO EMPLAZAMIENTO.
A queja against the responsible authority's order on how to serve the third party in direct amparo becomes moot if the Collegiate Circuit Court sets that service aside.
Appeal (queja) in direct amparo. It lies against the responsible authority's ruling that orders how the third-party interested party must be served.
Official heading (Spanish): RECURSO DE QUEJA EN AMPARO DIRECTO. PROCEDE CONTRA LA RESOLUCIÓN DE LA AUTORIDAD RESPONSABLE EN LA QUE ORDENA LA FORMA EN LA CUAL DEBE PRACTICARSE EL EMPLAZAMIENTO A LA PARTE TERCERA INTERESADA.
A recurso de queja lies in direct amparo against the responsible authority's ruling that sets how the third-party interested party is to be served. It allows an improperly ordered service method to be challenged right away.
Indirect amparo complaint. Background facts the petitioner must state under oath.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. ANTECEDENTES QUE DEBE NARRAR LA PARTE QUEJOSA BAJO PROTESTA DE DECIR VERDAD.
To admit an indirect amparo complaint, it is enough to state the background that identifies the petitioner, the proceeding behind the challenged act, and the act itself and its scope. An exhaustive account is not required.
Dismissal of an indirect amparo complaint. The court must supply deficiencies in the grounds of a queja appeal if the dismissal stems from an unjustified order to clarify.
Official heading (Spanish): DESECHAMIENTO DE LA DEMANDA DE AMPARO INDIRECTO. PROCEDE SUPLIR LA DEFICIENCIA DE LOS AGRAVIOS EN EL RECURSO DE QUEJA INTERPUESTO EN SU CONTRA, SI DERIVA DE UN REQUERIMIENTO INJUSTIFICADO.
In a queja appeal against the dismissal of an indirect amparo complaint, deficiencies in the grounds are supplied when the dismissal arose from an unjustified clarification order. It protects petitioners whose complaint is lost over a baseless order.
Foreign public documents filed in amparo proceedings. Their evidentiary weight derives from the corresponding apostille.
Official heading (Spanish): DOCUMENTOS PÚBLICOS EXTRANJEROS EXHIBIDOS DENTRO DEL JUICIO DE AMPARO. SU EFICACIA PROBATORIA DERIVA DE LA APOSTILLA CORRESPONDIENTE.
A foreign public document bearing an apostille carries evidentiary weight in amparo proceedings and can prove what it is offered to show. For foreign parents or affiliates, apostilling in time avoids authenticity objections.
Final suspension in indirect amparo. To enforce it, an authority not named as a respondent may be bound by it.
Official heading (Spanish): SUSPENSIÓN DEFINITIVA EN AMPARO INDIRECTO. PARA SU CUMPLIMIENTO ES POSIBLE VINCULAR A UNA AUTORIDAD QUE NO FUE SEÑALADA COMO RESPONSABLE.
An authority not named as a respondent may be bound to comply with a final suspension in indirect amparo, provided it is the one empowered to carry out the measure (Articles 158 and 197 of the Amparo Law).
Indirect amparo complaint. As a general rule it cannot be dismissed when the petitioner claims to be a third party outside the original administrative proceeding.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. POR REGLA GENERAL, ES IMPROCEDENTE DESECHARLA CUANDO LA QUEJOSA SE OSTENTA COMO TERCERA EXTRAÑA EN EL PROCEDIMIENTO ADMINISTRATIVO DE ORIGEN.
As a general rule an indirect amparo complaint cannot be dismissed when the petitioner claims to be a stranger to the administrative proceeding, even if it knows the case details. Protects parties never notified.
Jurisdictional conflict by relatedness. If judgment was already issued in the case considered related, the court that first took up the matter must hear it.
Official heading (Spanish): CONFLICTO COMPETENCIAL POR CONEXIDAD. SI YA SE HUBIERE DICTADO SENTENCIA EN EL JUICIO QUE SE ESTIMA CONEXO, DEBE CONOCER DEL ASUNTO EL ÓRGANO JURISDICCIONAL QUE PREVINO.
In a relatedness conflict, if judgment has already been issued in the case deemed related, the court that first took cognizance must hear the matter.
Recusal. Assessing whether its requirements are met falls to a body other than the one challenged.
Official heading (Spanish): RECUSACIÓN. LA CALIFICACIÓN DE LOS REQUISITOS PARA SU PROCEDENCIA CORRESPONDE A UN ÓRGANO DIVERSO DEL RECUSADO.
Under the right to an impartial court and Articles 51, 57, 59 and 60 of the Amparo Law, a body other than the challenged judge must decide whether a recusal is admissible.
Adhesive amparo. It becomes moot when the principal amparo grants constitutional protection through deficient-complaint cure (suplencia de la queja).
Official heading (Spanish): AMPARO ADHESIVO. QUEDA SIN MATERIA CUANDO EN EL PRINCIPAL, EN SUPLENCIA DE LA QUEJA DEFICIENTE, SE CONCEDE LA PROTECCIÓN CONSTITUCIONAL.
Adhesive amparo becomes moot when the principal amparo grants constitutional protection through the court's correction of a deficient complaint (suplencia de la queja).
Certification power of court clerks. It is limited to attesting that the electronic file matches the printed one, not to certifying the records and sending them to the requesting party's email.
Official heading (Spanish): FACULTAD DE CERTIFICACIÓN QUE TIENEN LAS Y LOS SECRETARIOS DE ACUERDOS DE LOS ÓRGANOS JURISDICCIONALES. SE LIMITA A DAR FE DE QUE COINCIDAN LAS ACTUACIONES DEL EXPEDIENTE ELECTRÓNICO CON EL IMPRESO, Y NO EN CERTIFICAR LAS ACTUACIONES Y REMITIRLAS AL CORREO ELECTRÓNICO DE LA PARTE SOLICITANTE.
Court clerks' certification power is limited to attesting that the electronic file matches the printed one, not to certifying records and sending them to the requesting party's email.
Withdrawal of an amparo complaint or appeal. Ratification must be required even if filed digitally with an electronic signature that asks for ratification in the same filing.
Official heading (Spanish): DESISTIMIENTO DE LA DEMANDA O DE UN RECURSO EN EL JUICIO DE AMPARO. DEBE REQUERIRSE SU RATIFICACIÓN AUN CUANDO SE PRESENTE POR MEDIOS DIGITALES CON FIRMA ELECTRÓNICA Y SE SOLICITE AHÍ MISMO QUE SE TENGA POR RATIFICADO.
Even if a withdrawal is filed on the Federal Judiciary online portal with an e-signature and asks to be deemed ratified, the court must still require ratification.
Forged signature. A handwriting expert examination must be conducted to resolve the objection, even if the judge sees an obvious difference between the disputed and undisputed signatures at a glance.
Official heading (Spanish): FALSEDAD DE FIRMA. DEBE DESAHOGARSE LA PRUEBA PERICIAL EN GRAFOSCOPÍA PARA RESOLVER LA OBJECIÓN FORMULADA, INCLUSO CUANDO LA PERSONA JUZGADORA ADVIERTA, A SIMPLE VISTA, UNA NOTORIA DIFERENCIA ENTRE LA DUBITADA Y LA INDUBITADA.
A handwriting expert examination must be conducted to resolve a forged-signature objection, even if the judge sees an obvious difference by eye. Whoever objects to a signature should offer the expert evidence.
Indirect amparo complaint filed through the federal judiciary's online portal. It must be rejected outright if a scanned copy bearing the plaintiff's handwritten signature is attached to a brief electronically signed by a third person.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO PRESENTADA A TRAVÉS DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN. DEBE DESECHARSE DE PLANO SI SE ANEXA DIGITALIZADA CON FIRMA AUTÓGRAFA DEL PROMOVENTE A UN ESCRITO FIRMADO ELECTRÓNICAMENTE POR UNA TERCERA PERSONA.
An indirect amparo complaint filed through the online portal must be rejected outright if it attaches a scan bearing the plaintiff's handwritten signature to a brief electronically signed by a third person.
Indirect amparo complaint. It is wrong to treat it as not filed when the plaintiff fails to state under oath that it does not know the third party's name and address but asserts none exists (interpretation of Article 108, section II, of the Amparo Law).
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. ES INCORRECTO TENERLA POR NO PRESENTADA CUANDO EL PROMOVENTE INCUMPLE LA PREVENCIÓN RELATIVA A MANIFESTAR, BAJO PROTESTA DE DECIR VERDAD, QUE NO CONOCE EL NOMBRE Y DOMICILIO DE LA PARTE TERCERO INTERESADA, PERO AFIRMA QUE NO EXISTE (INTERPRETACIÓN DEL ARTÍCULO 108, FRACCIÓN II, DE LA LEY DE AMPARO).
It is wrong to treat a complaint as not filed when the plaintiff fails to state under oath that it does not know the third party's name and address but asserts there is none (Article 108, section II, Amparo Law).
Indirect amparo complaint. A notice to clarify is proper only for the situations in Article 114 of the Amparo Law.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. LA PREVENCIÓN PARA QUE SE ACLARE PROCEDE SÓLO RESPECTO DE LOS SUPUESTOS DEL ARTÍCULO 114 DE LA LEY DE AMPARO.
A notice to clarify an indirect amparo complaint is proper only in the situations listed in Article 114 of the Amparo Law and cannot add other requirements.
Adhesive amparo. Its purpose is to preserve the ruling, even on grounds different from those in the challenged resolution.
Official heading (Spanish): AMPARO ADHESIVO. TIENE LA FINALIDAD DE CONSERVAR LO RESUELTO, AUN POR RAZONES DIVERSAS A LAS SUSTENTADAS EN LA RESOLUCIÓN RECLAMADA.
Adhesive amparo aims to preserve the ruling, even on grounds different from those in the challenged resolution. Useful for a winning party seeking to protect its judgment.
Amparo against general norms. Its denial binds and has reflex effects in other proceedings in which the same person asks, under ex officio diffuse constitutional review, that the norms not be applied.
Official heading (Spanish): AMPARO CONTRA NORMAS GENERALES. SU NEGATIVA VINCULA Y TIENE EFECTOS REFLEJOS EN OTROS LITIGIOS DONDE LA MISMA PERSONA SOLICITE, EN EJERCICIO DEL CONTROL DIFUSO O DE CONSTITUCIONALIDAD Y CONVENCIONALIDAD EX OFFICIO, LA INAPLICACIÓN DE AQUÉLLAS.
Denial of an amparo against general norms binds and has reflex effects in other proceedings where the same person asks courts to disapply them through diffuse review. Plan one coherent strategy against the norm.
Provisional stay in indirect amparo. It is improper against the effects and consequences of the tax on atmospheric pollutant emissions in Articles 69 S to 69 S sexies of the State of Mexico Financial Code.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. ES IMPROCEDENTE CONTRA LOS EFECTOS Y CONSECUENCIAS DEL IMPUESTO A LA EMISIÓN DE GASES CONTAMINANTES A LA ATMÓSFERA, REGULADO EN LOS ARTÍCULOS 69 S A 69 S SEXIES DEL CÓDIGO FINANCIERO DEL ESTADO DE MÉXICO Y MUNICIPIOS.
A provisional stay is not available against the effects and consequences of the atmospheric pollutant emissions tax in Articles 69 S to 69 S sexies of the State of Mexico Financial Code.
Jurisdiction to assess compliance with a direct amparo judgment. It belongs to the Collegiate Circuit Court that issued it.
Official heading (Spanish): COMPETENCIA PARA CALIFICAR EL CUMPLIMIENTO DE UNA EJECUTORIA DE AMPARO DIRECTO. CORRESPONDE AL TRIBUNAL COLEGIADO DE CIRCUITO QUE LA DICTÓ.
The collegiate court that issued a direct amparo judgment assesses compliance with it, even if the responsible authority is later replaced by one seated in another circuit.
Joinder (adhesive) amparo. The Collegiate Circuit Court must dismiss it when it declares itself without jurisdiction over the principal direct amparo because it should have been filed as an indirect amparo.
Official heading (Spanish): AMPARO ADHESIVO. EL TRIBUNAL COLEGIADO DE CIRCUITO DEBE DESECHARLO CUANDO SE DECLARE INCOMPETENTE PARA CONOCER DEL JUICIO DE AMPARO DIRECTO –PRINCIPAL–, POR CONSIDERAR QUE DEBIÓ TRAMITARSE EN LA VÍA INDIRECTA.
When a Collegiate Circuit Court finds it lacks jurisdiction over the principal direct amparo because the indirect route was proper, it must also dismiss the adhesive amparo.
Amicus curiae. Admission is proper in amparo proceedings and their appeals that carry social significance or seek to defend human rights.
Official heading (Spanish): AMICUS CURIAE. ES PROCEDENTE SU ADMISIÓN EN JUICIOS DE AMPARO Y SUS RESPECTIVOS RECURSOS QUE SEAN DE TRASCENDENCIA SOCIAL O EN LOS QUE SE PRETENDA DEFENDER DERECHOS HUMANOS.
Federal courts may admit amicus curiae briefs in amparo cases and appeals of social significance or aimed at protecting human rights, to provide technical information or opinions.
Mexican National Customs Agency. Its Internal Regulations do not violate the principle of hierarchical subordination.
Official heading (Spanish): AGENCIA NACIONAL DE ADUANAS DE MÉXICO. SU REGLAMENTO INTERIOR NO VIOLA EL PRINCIPIO DE SUBORDINACIÓN JERÁRQUICA.
The Internal Regulations of the Mexican National Customs Agency do not violate the principle of hierarchical subordination. Challenging the agency's powers on that ground has little traction.
Notice to clarify the complaint or order issued after responding to it. It must avoid technicalities, pointless requirements or omissive conduct that impede or hinder access to justice.
Official heading (Spanish): PREVENCIÓN PARA ACLARAR LA DEMANDA O ACUERDO DICTADO CON MOTIVO DE SU DESAHOGO. DEBE PRESCINDIR DE TECNICISMOS, REQUISITOS INFRUCTUOSOS O CONDUCTAS OMISIVAS QUE IMPIDAN U OBSTACULICEN EL DEBIDO ACCESO A LA JUSTICIA.
A notice to clarify the complaint, or the order on its response, must avoid technicalities, pointless requirements or omissions that impede or obstruct access to justice.
Act of authority for amparo purposes. The closing agreement issued by PRODECON in the conclusive agreement procedure is not one.
Official heading (Spanish): ACTO DE AUTORIDAD PARA EFECTOS DEL AMPARO. NO TIENE ESE CARÁCTER EL ACUERDO DE CIERRE QUE EMITE LA PROCURADURÍA DE LA DEFENSA DEL CONTRIBUYENTE (PRODECON) EN EL PROCEDIMIENTO DE ACUERDO CONCLUSIVO.
The closing agreement issued by PRODECON in the conclusive agreement procedure is not an act of authority for amparo purposes and cannot be challenged through that route.
Authority for amparo purposes. An authority taking part as a party in the conclusive agreement procedure run by PRODECON does not qualify.
Official heading (Spanish): AUTORIDAD PARA EFECTOS DEL AMPARO. NO TIENE ESE CARÁCTER LA QUE PARTICIPA COMO PARTE EN EL PROCEDIMIENTO DE ACUERDO CONCLUSIVO SUSTANCIADO POR LA PROCURADURÍA DE LA DEFENSA DEL CONTRIBUYENTE (PRODECON).
An authority taking part as a party in the conclusive agreement procedure run by PRODECON does not qualify as an authority for amparo purposes in that role.
Response to a notice to clarify an indirect amparo complaint. The plaintiff may respond as many times as needed while the legal period has not expired.
Official heading (Spanish): DESAHOGO DE LA PREVENCIÓN PARA ACLARAR LA DEMANDA DE AMPARO INDIRECTO. LA PARTE QUEJOSA PUEDE REALIZARLO TANTAS VECES COMO SEA NECESARIO MIENTRAS NO FENEZCA EL PLAZO LEGAL PREVISTO PARA ELLO.
A plaintiff may respond to a notice to clarify an indirect amparo complaint as many times as needed until the legal period expires, allowing an incomplete response to be corrected.
Justified report. If it reveals no other authority or act than those originally named, the judge need not postpone the constitutional hearing or require the plaintiff to expand the complaint.
Official heading (Spanish): INFORME JUSTIFICADO. SI DE SU CONTENIDO NO SE ADVIERTE LA PARTICIPACIÓN DE UNA AUTORIDAD O UN ACTO DISTINTO A LOS SEÑALADOS INICIALMENTE, LA PERSONA JUZGADORA NO ESTÁ OBLIGADA A DIFERIR LA AUDIENCIA CONSTITUCIONAL NI A PREVENIR A LA QUEJOSA PARA QUE AMPLÍE SU DEMANDA DE AMPARO.
If the justified report reveals no authority or act beyond those originally named, the judge need not postpone the constitutional hearing or require the plaintiff to expand the complaint.
Time-sensitive filings in amparo. They are timely if deposited within the legal periods at the postal service office of the parties' place of residence located outside the court's jurisdiction.
Official heading (Spanish): PROMOCIONES DE TÉRMINO EN AMPARO. SON OPORTUNAS SI SE DEPOSITAN DENTRO DE LOS PLAZOS LEGALES EN LA OFICINA PÚBLICA DE COMUNICACIONES (SERVICIO POSTAL MEXICANO) DEL LUGAR DE RESIDENCIA DE LAS PARTES UBICADO FUERA DE LA JURISDICCIÓN DEL ÓRGANO QUE CONOZCA DEL JUICIO.
Time-sensitive filings in amparo are timely if deposited within the legal period at the Mexican Postal Service office where the parties reside, outside the court's jurisdiction.
Standing in indirect amparo filed through the federal judiciary's online portal. The document proving authority may be signed by electronic or optical means or other technology, if the information is complete, attributable to the signatory and accessible.
Official heading (Spanish): PERSONALIDAD EN EL AMPARO INDIRECTO PROMOVIDO A TRAVÉS DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN. EL DOCUMENTO PARA ACREDITARLA PUEDE FIRMARSE CON MEDIOS ELECTRÓNICOS, ÓPTICOS O MEDIANTE CUALQUIER OTRA TECNOLOGÍA, SIEMPRE QUE LA INFORMACIÓN GENERADA O COMUNICADA EN FORMA ÍNTEGRA SEA ATRIBUIBLE A LA PERSONA OBLIGADA Y ACCESIBLE PARA SU ULTERIOR CONSULTA.
In indirect amparo filed through the online portal, the document proving authority may be signed by electronic, optical or other technology, provided the information is complete, attributable to the signatory and accessible.
Jurisdictional conflict by subject matter. When the requesting judge is mixed or semi-specialized and has more than one reviewing court, the court to which it was sent must resolve it and may not decline for subject matter.
Official heading (Spanish): CONFLICTO COMPETENCIAL POR MATERIA. CUANDO EL JUEZ REQUIRENTE ES MIXTO O SEMI-ESPECIALIZADO Y TENGA MÁS DE UN TRIBUNAL REVISOR, CORRESPONDE RESOLVERLO AL QUE LE FUE REMITIDO, SIN QUE ÉSTE PUEDA INHIBIRSE POR RAZÓN DE MATERIA.
When the requesting judge is mixed or semi-specialized and has several reviewing courts, the court that received the case must resolve the subject-matter jurisdiction conflict and cannot decline on subject-matter grounds.
Principle of greater benefit in federal administrative litigation. It suffices for the direct amparo plaintiff to state that the TFJA Regional Chamber failed to address merits-related arguments for the Collegiate Circuit Court to examine their effectiveness.
Official heading (Spanish): PRINCIPIO DE MAYOR BENEFICIO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. BASTA QUE LA PERSONA QUEJOSA EN AMPARO DIRECTO MANIFIESTE LA OMISIÓN DE LA SALA REGIONAL DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA, DE ANALIZAR LOS CONCEPTOS DE IMPUGNACIÓN RELACIONADOS CON EL FONDO DEL ASUNTO, PARA QUE EL TRIBUNAL COLEGIADO DE CIRCUITO ESTUDIE LA EFICACIA DE SU ARGUMENTO.
It is enough for a direct amparo plaintiff to state that the TFJA Regional Chamber failed to address merits-based arguments for the Collegiate Circuit Court to examine whether the argument is effective.
Stay in indirect amparo. It is not available against application of section VI of Rule 2.6.1.2 of the 2023 Miscellaneous Tax Resolution, which requires those storing petroleum products for own use, or fixed natural gas receiving facilities for self-consumption, to keep volumetric controls.
Official heading (Spanish): SUSPENSIÓN EN AMPARO INDIRECTO. NO PROCEDE RESPECTO DE LA APLICACIÓN DE LA FRACCIÓN VI DE LA REGLA 2.6.1.2 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2023, QUE OBLIGA A LAS PERSONAS QUE ALMACENEN PETROLÍFEROS PARA USOS PROPIOS O INSTALACIONES FIJAS PARA LA RECEPCIÓN DE GAS NATURAL PARA AUTOCONSUMO, A LLEVAR CONTROLES VOLUMÉTRICOS.
No stay is granted against section VI of Rule 2.6.1.2 of the 2023 Miscellaneous Tax Resolution (volumetric controls for those storing petroleum products for own use or natural gas for self-consumption), as it would harm the social interest and public-order rules.
Direct amparo complaint. It may be filed at a Mexican Postal Service office where the filer is located, other than the responsible authority's seat (interpretation of Article 23 of the Amparo Law).
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO. PUEDE PRESENTARSE EN LA OFICINA DEL SERVICIO POSTAL MEXICANO DEL LUGAR EN QUE SE ENCUENTRE EL PROMOVENTE, DIVERSO DEL DOMICILIO DE LA AUTORIDAD RESPONSABLE (INTERPRETACIÓN DEL ARTÍCULO 23 DE LA LEY DE AMPARO).
A direct amparo complaint may be mailed at any Mexican Postal Service office where the filer is located, even if it is not where the responsible authority sits (Amparo Law, Art. 23).
Inadmissibility of indirect amparo. It applies against the order rejecting the expansion or clarification of the complaint in the underlying case.
Official heading (Spanish): IMPROCEDENCIA DEL AMPARO INDIRECTO. SE ACTUALIZA CONTRA EL AUTO QUE DESECHA LA AMPLIACIÓN O LA ACLARACIÓN DE LA DEMANDA DE UN JUICIO NATURAL.
Indirect amparo is inadmissible against an order rejecting the expansion or clarification of a complaint in the underlying case, as it is not an act of irreparable effect. Raise it after final judgment.
Final suspension in indirect amparo. The passage of time is a supervening fact that justifies modifying the amount of the guarantee set to make the suspension effective.
Official heading (Spanish): SUSPENSIÓN DEFINITIVA EN AMPARO INDIRECTO. EL TRANSCURSO DEL TIEMPO ES UN HECHO SUPERVENIENTE QUE MOTIVA MODIFICAR EL MONTO DE LA GARANTÍA ESTABLECIDA COMO REQUISITO DE EFECTIVIDAD.
The passage of time is a supervening fact that allows modifying the guarantee set as a condition of a final suspension taking effect. Seek review if the amount no longer fits.
Final suspension in indirect amparo. The incident under Article 154 of the Amparo Law is available on a party's request to modify the amount of the guarantee set as a condition of effectiveness.
Official heading (Spanish): SUSPENSIÓN DEFINITIVA EN AMPARO INDIRECTO. PROCEDE EL INCIDENTE PREVISTO EN EL ARTÍCULO 154 DE LA LEY DE AMPARO, A PETICIÓN DE PARTE, PARA MODIFICAR EL MONTO DE LA GARANTÍA ESTABLECIDA COMO REQUISITO DE EFECTIVIDAD.
On a party's request, the incident under Article 154 of the Amparo Law may be used to modify the amount of the guarantee that conditions the effectiveness of a final suspension.
Provisional suspension in indirect amparo. When sought against rules challenged by their mere entry into force, a preliminary review of the appearance of good right is required, based on the fundamental rights allegedly violated and the circumstances of each case.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. CUANDO SE SOLICITA CONTRA NORMAS RECLAMADAS POR SU SOLA VIGENCIA, DEBE REALIZARSE EL ESTUDIO PRELIMINAR DE LA APARIENCIA DEL BUEN DERECHO, A PARTIR DE LA AFECTACIÓN A LOS DERECHOS FUNDAMENTALES CUYA VIOLACIÓN SE HACE VALER Y DE ACUERDO CON LAS CIRCUNSTANCIAS DE CADA ASUNTO.
When provisional suspension is sought against rules challenged on their mere entry into force, the judge must preliminarily assess the appearance of good right, given the fundamental rights invoked and the case circumstances.
Provisional suspension in indirect amparo. As a general rule, it is inadmissible against Rule 2.6.1.2, section VI, of the 2024 Miscellaneous Tax Resolution (volumetric controls).
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. POR REGLA GENERAL, ES IMPROCEDENTE CONCEDERLA CONTRA LA REGLA 2.6.1.2., FRACCIÓN VI, DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2024 (CONTROLES VOLUMÉTRICOS).
As a general rule, provisional suspension is unavailable against Rule 2.6.1.2, section VI, of the 2024 Miscellaneous Tax Resolution on volumetric controls. Plan for compliance while the amparo proceeds.
Direct amparo complaint. When official working hours cut off filing before midnight on the deadline day, the authority's filing office must make up the missing hours on the next business day from the start of business.
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO. CUANDO UN HORARIO OFICIAL DE LABORES RESTRINJA LA OPORTUNIDAD PARA PRESENTARLA HASTA LAS VEINTICUATRO HORAS DEL DÍA DE SU VENCIMIENTO, LA OFICIALÍA DE PARTES DE LA AUTORIDAD DEBE COMPENSAR LAS HORAS FALTANTES EL DÍA HÁBIL SIGUIENTE A PARTIR DEL INICIO DE LABORES.
If official hours prevent filing a direct amparo until midnight on the last day, the authority's filing office must make up the missing hours on the next business day from opening, to honor the period in Article 21 of the Amparo Law.
Seizure in an administrative enforcement procedure. The initial order admitting an amparo complaint is not the proper time to decide whether the claim is manifestly inadmissible because the seizure is not a final ruling or one of irreparable effect.
Official heading (Spanish): EMBARGO PRACTICADO EN EL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN. EL AUTO INICIAL DE TRÁMITE DE LA DEMANDA DE AMPARO NO ES LA ACTUACIÓN PROCESAL OPORTUNA PARA DETERMINAR SI SU RECLAMO ACTUALIZA DE FORMA MANIFIESTA E INDUDABLE LA CAUSA DE IMPROCEDENCIA RELATIVA A QUE NO CONSTITUYE LA RESOLUCIÓN DEFINITIVA NI ES DE IMPOSIBLE REPARACIÓN.
The initial admission order is not the time to dismiss, as manifestly inadmissible, an amparo against a seizure in administrative enforcement on the ground that it is neither a final ruling nor one of irreparable effect.
Complaint appeal in indirect amparo. If upheld against a suspension granted ex officio because the acts should have gone through the suspension incident, the case is remanded.
Official heading (Spanish): RECURSO DE QUEJA EN AMPARO INDIRECTO. SI SE DECLARA FUNDADO CONTRA LA RESOLUCIÓN DE SUSPENSIÓN DE OFICIO Y DE PLANO, PORQUE LOS ACTOS RECLAMADOS DEBIERON SER MATERIA DE LA INCIDENTAL, PROCEDE EL REENVÍO.
If a complaint appeal against an ex officio suspension is upheld because the acts belonged in the suspension incident, the collegiate court remands the matter to the district court to decide.
Federal administrative litigation. It need not be pursued before indirect amparo when the petitioner claims a legal interest [applicability of binding precedent P./J. 19/2020 (10a.)].
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. ES INNECESARIO AGOTARLO PREVIAMENTE AL AMPARO INDIRECTO CUANDO SE ADUCE UN INTERÉS JURÍDICO [APLICABILIDAD DE LA JURISPRUDENCIA P./J. 19/2020 (10a.)].
A party claiming a legal interest need not first pursue the federal nullity action before seeking indirect amparo, because the Federal Administrative Litigation Law sets stricter requirements for granting suspension than the Amparo Law.
Complaint under Article 97, section I, subsection e) of the Amparo Law. It is inadmissible against an order in which the District Court reserves ruling on evidence needing later production until the authorities' reports are filed.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO E), DE LA LEY DE AMPARO. ES IMPROCEDENTE CONTRA EL ACUERDO POR EL QUE EL JUZGADO DE DISTRITO RESERVA PROVEER SOBRE PRUEBAS QUE AMERITAN UN DESAHOGO POSTERIOR, HASTA EN TANTO OBREN LOS INFORMES JUSTIFICADOS DE LAS AUTORIDADES RESPONSABLES.
A complaint under Article 97, section I, subsection e) of the Amparo Law is inadmissible against an order in which the District Judge, in an indirect administrative amparo, defers ruling on evidence requiring later production until the authorities' reports arrive.
Indirect amparo complaint. Outright dismissal is lawful when it is clear that the available remedy was not exhausted, without waiting for the authority's report (interpretation of Article 61, section XX, last paragraph, of the Amparo Law).
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. ES LEGAL SU DESECHAMIENTO DE PLANO, SI ES NOTORIO Y MANIFIESTO QUE NO SE AGOTÓ EL RECURSO O MEDIO DE DEFENSA LEGAL PROCEDENTE, SIN NECESIDAD DE ESPERAR A QUE SE RINDA EL INFORME JUSTIFICADO (INTERPRETACIÓN DEL ARTÍCULO 61, FRACCIÓN XX, ÚLTIMO PÁRRAFO, DE LA LEY DE AMPARO).
An indirect amparo complaint may be dismissed outright if it is clear the available remedy was not exhausted, without awaiting the authority's report (Amparo Law, Art. 61, sec. XX). Exhaust remedies before filing.
Provisional suspension. The exception to ruling on it under Article 53 of the Amparo Law applies only when the recused judge is a procedural party to the case.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL DEL ACTO RECLAMADO. LA EXCEPCIÓN DE PROVEER AL RESPECTO EN TÉRMINOS DEL ARTÍCULO 53 DE LA LEY DE AMPARO, SÓLO SE ACTUALIZA CUANDO LA PERSONA JUZGADORA QUE SE EXCUSA ES PARTE PROCESAL EN EL JUICIO.
A judge who recuses may decline to rule on provisional suspension (Amparo Law, Art. 53) only when the judge is a procedural party in the case. Otherwise, the judge must rule.
Failure to issue an indirect amparo ruling. A complaint appeal lies when more than ninety days have passed since the file was ready for decision.
Official heading (Spanish): OMISIÓN EN EL DICTADO DE LA SENTENCIA DE AMPARO INDIRECTO. PROCEDE EL RECURSO DE QUEJA CUANDO HAN TRANSCURRIDO MÁS DE NOVENTA DÍAS DESDE QUE EL EXPEDIENTE SE ENCUENTRA EN ESTADO DE RESOLUCIÓN.
A complaint appeal under Article 97, section I, subsection e), of the Amparo Law lies against a court's failure to rule in an indirect amparo once more than ninety days have passed since the file was ready for decision.
Limits on evidence in direct amparo. Evidence offered to rebut a possible ground for dismissal is an exception.
Official heading (Spanish): LIMITACIÓN DE PRUEBAS EN AMPARO DIRECTO. CONSTITUYEN UNA EXCEPCIÓN A ESE PRINCIPIO LAS APORTADAS PARA DESVIRTUAR LA POSIBLE ACTUALIZACIÓN DE ALGUNA CAUSA DE IMPROCEDENCIA.
Direct amparo limits evidence, except for evidence offered to rebut a possible ground for dismissal. This allows proof of matters such as timeliness or legal interest.
Principle of progressivity. Analysis methodology for the prohibition of regression applied to legislative acts.
Official heading (Spanish): PRINCIPIO DE PROGRESIVIDAD. METODOLOGÍA DE ANÁLISIS EN SU VERTIENTE DE PROHIBICIÓN DE REGRESIVIDAD PARA ACTOS LEGISLATIVOS.
To assess whether a law is regressive, the court must analyze its content and determine whether it unjustifiably lowered the level of protection of a human right. The precedent sets out that methodology.
Appeal against compliance with or enforcement of amparo rulings. It must be redirected as an inconformity appeal, regardless of the name the appellant gives it.
Official heading (Spanish): RECURSO CONTRA EL CUMPLIMIENTO O EJECUCIÓN DE SENTENCIAS DE AMPARO. PROCEDE EL REENCAUZAMIENTO DE LA VÍA COMO RECURSO DE INCONFORMIDAD, CON INDEPENDENCIA DE LA DENOMINACIÓN QUE LE OTORGUEN QUIENES LO PROMUEVAN.
If a different appeal is filed during amparo compliance but really challenges enforcement, the court must redirect it as an inconformity appeal, whatever name the appellant uses.
Digitized documents filed electronically to prove legal or legitimate interest in amparo. Failing to state under oath that they are complete, unaltered copies does not trigger a request to cure or a reversal of the proceeding; they are weighed as simple copies.
Official heading (Spanish): DOCUMENTOS DIGITALIZADOS PRESENTADOS ELECTRÓNICAMENTE PARA ACREDITAR EL INTERÉS JURÍDICO O LEGÍTIMO EN EL AMPARO. LA OMISIÓN DE MANIFESTAR BAJO PROTESTA DE DECIR VERDAD QUE SON COPIA ÍNTEGRA E INALTERADA DEL DOCUMENTO IMPRESO NO GENERA LA PREVENCIÓN O REPOSICIÓN DEL PROCEDIMIENTO, SINO QUE DEBAN VALORARSE COMO COPIA SIMPLE.
If digitized documents proving interest in amparo are filed without the sworn statement that they are complete, unaltered copies, the court neither asks the plaintiff to cure nor reverses the proceeding. They are weighed as simple copies. Always include the statement.
Recusal in amparo. Parties may expand the grounds of disqualification beyond those first alleged, so the filing cannot be rejected merely because the case file is ready for ruling, provided the requirements of the Amparo Law and the Federal Code of Civil Procedure are met.
Official heading (Spanish): RECUSACIÓN EN EL AMPARO. LAS PARTES PUEDEN AMPLIAR LAS CAUSAS DE IMPEDIMENTO RESPECTO DE LAS ALEGADAS ORIGINALMENTE, POR LO QUE NO PROCEDE DESECHAR EL ESCRITO RELATIVO POR EL HECHO DE QUE EL EXPEDIENTE SE ENCUENTRE LISTO PARA SU RESOLUCIÓN, SIEMPRE QUE CUMPLAN LOS REQUISITOS QUE EXIGEN LA LEY DE AMPARO Y EL CÓDIGO FEDERAL DE PROCEDIMIENTOS CIVILES.
In a recusal request in amparo, parties may add grounds for disqualification even when the file is ready for ruling, provided they meet the requirements of the Amparo Law and the Federal Code of Civil Procedure.
Conflict of opinions between a Circuit Plenary Court and a Collegiate Circuit Court of a different circuit but the same region. The SCJN has jurisdiction to resolve it.
Official heading (Spanish): CONTRADICCIÓN DE CRITERIOS ENTRE UN PLENO DE CIRCUITO Y UN TRIBUNAL COLEGIADO DE DIFERENTE CIRCUITO, PERO DE LA MISMA REGIÓN. LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN ES COMPETENTE PARA RESOLVERLA.
The SCJN resolves a conflict of opinions between a Circuit Plenary Court and a Collegiate Circuit Court from a different circuit, even if both belong to the same region.
Conflicting-opinions petition referred on jurisdictional grounds. Regional Plenary Courts may dismiss it for lack of standing if the petitioner was not a party to any of the cases received.
Official heading (Spanish): DENUNCIA DE CONTRADICCIÓN DE CRITERIOS REMITIDA POR RAZÓN COMPETENCIAL. LOS PLENOS REGIONALES PUEDEN DECLARARLA IMPROCEDENTE POR FALTA DE LEGITIMACIÓN SI EL DENUNCIANTE NO FUE PARTE EN ALGUNO DE LOS ASUNTOS RECIBIDOS.
A Regional Plenary Court may dismiss, for lack of standing, a conflicting-opinions petition referred by the SCJN if the petitioner was not a party to any of the underlying cases.
Direct amparo complaint. The notice receipt automatically generated by the Federal Judiciary online portal under Article 30, section II, second paragraph, of the Amparo Law is valid for computing the filing period.
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO. LA CONSTANCIA DE NOTIFICACIÓN GENERADA AUTOMÁTICAMENTE POR EL SISTEMA ELECTRÓNICO DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN, EN TÉRMINOS DEL ARTÍCULO 30, FRACCIÓN II, SEGUNDO PÁRRAFO, DE LA LEY DE AMPARO, ES APTA PARA COMPUTAR EL PLAZO PARA PRESENTARLA.
The notice receipt automatically generated by the Federal Judiciary online portal (Amparo Law, Art. 30, sec. II, second paragraph) is valid for counting the direct amparo filing period, as knowledge of the act.
Precautionary measure with advance restorative effects in amparo. It must be granted when an objective risk to human rights is shown given the uncertainty of an eventual denial of amparo.
Official heading (Spanish): MEDIDA CAUTELAR CON EFECTOS RESTITUTORIOS ANTICIPADOS EN EL PROCESO DE AMPARO. DEBE CONCEDERSE CUANDO SE ACREDITE UN RIESGO OBJETIVO DE AFECTACIÓN A LOS DERECHOS HUMANOS ANTE LA INCERTIDUMBRE DE UNA EVENTUAL NEGATIVA DEL AMPARO.
A precautionary measure with advance restorative effects must be granted when there is an objective risk to human rights and uncertainty over whether amparo will ultimately be denied.
Conflicting-opinions proceeding. It is inadmissible when one of the conflicting Collegiate Circuit Courts grounds its ruling on a binding SCJN precedent.
Official heading (Spanish): CONTRADICCIÓN DE CRITERIOS. ES IMPROCEDENTE CUANDO UNO DE LOS TRIBUNALES COLEGIADOS CONTENDIENTES SUSTENTA SU RESOLUCIÓN EN UN PRECEDENTE OBLIGATORIO EMITIDO POR LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN.
A conflicting-opinions petition is inadmissible when one of the Collegiate Circuit Courts rests its ruling on a binding SCJN precedent.
Precautionary measure with advance restorative effects in amparo. It must be granted when an objective risk to human rights is shown given the uncertainty of an eventual denial of amparo.
Official heading (Spanish): MEDIDA CAUTELAR CON EFECTOS RESTITUTORIOS ANTICIPADOS EN EL PROCESO DE AMPARO. DEBE CONCEDERSE CUANDO SE ACREDITE UN RIESGO OBJETIVO DE AFECTACIÓN A LOS DERECHOS HUMANOS ANTE LA INCERTIDUMBRE DE UNA EVENTUAL NEGATIVA DEL AMPARO.
A precautionary measure with advance restorative effects must be granted when an objective risk to human rights is shown, given the uncertainty of a possible denial of amparo.
Notices to cure an indirect amparo complaint. When the plaintiff resides outside the court's jurisdiction, the response period starts from the date the brief is deposited at the post office where the plaintiff lives.
Official heading (Spanish): PREVENCIONES PARA CUBRIR LOS REQUISITOS DE UNA DEMANDA DE AMPARO INDIRECTO. EL CÓMPUTO DEL PLAZO PARA QUE LA PERSONA QUEJOSA LAS DESAHOGUE CUANDO RESIDA FUERA DEL LUGAR DONDE LA JUZGADORA EJERCE JURISDICCIÓN, INICIA A PARTIR DE LA FECHA DE DEPÓSITO DEL ESCRITO RELATIVO EN LA OFICINA DE CORREOS DEL LUGAR DE SU RESIDENCIA.
When the plaintiff lives outside the court's jurisdiction, the period to respond to cure notices is counted from the date the brief is deposited at the post office in the plaintiff's place of residence.
Improper direct amparo in a reclamación appeal. The Collegiate Circuit Court's plenary may examine whether it applies when a judgment issued in compliance with an amparo ruling's guidelines is challenged.
Official heading (Spanish): IMPROCEDENCIA DEL AMPARO DIRECTO EN EL RECURSO DE RECLAMACIÓN. EL PLENO DEL TRIBUNAL COLEGIADO DE CIRCUITO PUEDE ANALIZAR SI SE ACTUALIZA, CUANDO SE RECLAME UNA SENTENCIA DICTADA EN CUMPLIMIENTO A LOS LINEAMIENTOS DE UNA EJECUTORIA DE AMPARO.
The Collegiate Circuit Court's plenary may examine whether direct amparo is improper in a reclamación appeal when the challenged judgment was issued in compliance with an earlier amparo ruling's guidelines.
Amparo against an order to seize or freeze a bank account. If it became known somewhere other than where the account was opened, the district judge where the account was opened or where the petitioner lives has jurisdiction, at the filer's choice.
Official heading (Spanish): AMPARO CONTRA LA ORDEN DE ASEGURAMIENTO O INMOVILIZACIÓN DE UNA CUENTA BANCARIA. CUANDO SE TUVO CONOCIMIENTO DE ELLA EN UN LUGAR DIFERENTE AL EN QUE SE APERTURÓ LA CUENTA, ES COMPETENTE EL JUEZ DE DISTRITO CON JURISDICCIÓN EN EL LUGAR EN EL QUE SE ABRIÓ LA CUENTA O EN EL QUE TIENE SU DOMICILIO EL QUEJOSO, A PREVENCIÓN.
For an amparo against an order freezing a bank account learned of elsewhere, the district judge where the account was opened or where the petitioner resides has jurisdiction, whichever is seized first.
Judgments stored in the Integral Case Tracking System (SISE). As a matter of public record, courts must consider them when the petitioner gives enough details to locate them to prove legal interest.
Official heading (Spanish): SENTENCIAS ALMACENADAS EN EL SISTEMA INTEGRAL DE SEGUIMIENTO DE EXPEDIENTES (SISE). AL SER UN HECHO NOTORIO PARA LOS ÓRGANOS JURISDICCIONALES, DEBEN CONSIDERARSE CUANDO LA PARTE QUEJOSA APORTA DATOS DE IDENTIFICACIÓN SUFICIENTES PARA CONSULTARLAS, CON EL OBJETO DE ACREDITAR SU INTERÉS JURÍDICO.
Judgments in the SISE case-tracking system are public record: if the petitioner supplies enough details to locate them, the court must consult them to assess legal interest. Identification suffices; copies are not required.
Suspension of deadlines for filing appeals or complaints through the Federal Judiciary online portal. If it was not ordered because no technical failure was reported, deadlines cannot resume on the next business day after they ended.
Official heading (Spanish): SUSPENSIÓN DE PLAZOS PARA PRESENTAR RECURSOS O DEMANDAS A TRAVÉS DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN. SI NO SE DECRETÓ ANTE LA FALTA DE AVISO DE UNA FALLA TÉCNICA EN EL SISTEMA ELECTRÓNICO, NO PUEDEN REANUDARSE A PARTIR DEL INICIO DE LABORES DEL DÍA HÁBIL SIGUIENTE AL EN QUE CONCLUYERON.
If a failure of the Federal Judiciary online portal was not reported and deadlines were therefore not suspended, a lapsed deadline cannot be treated as resuming the next business day. Report outages promptly.
Complaint (queja) against an order treating an indirect amparo complaint as not filed based on an unjustified notice. The notice order must be reviewed even if the plaintiff did not respond to it.
Official heading (Spanish): RECURSO DE QUEJA CONTRA EL AUTO QUE TIENE POR NO PRESENTADA LA DEMANDA DE AMPARO INDIRECTO SUSTENTADO EN UNA PREVENCIÓN INJUSTIFICADA. AL RESOLVERSE DEBE ANALIZARSE EL ACUERDO DE PREVENCIÓN, AUN CUANDO EL QUEJOSO NO LA DESAHOGARA.
When resolving a queja against an order treating an indirect amparo complaint as not filed due to an unjustified notice, the court must review that notice even if the plaintiff did not respond.
Complaint (queja) under Article 97, section I, subsections e) and g) of the Amparo Law. It is improper against an order rejecting evidence in the incident on excess or defect in complying with the final stay.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISOS E) Y G), DE LA LEY DE AMPARO. ES IMPROCEDENTE CONTRA EL AUTO QUE DESECHA UNA PRUEBA EN EL INCIDENTE POR EXCESO O DEFECTO EN EL CUMPLIMIENTO DE LA SUSPENSIÓN DEFINITIVA.
A queja under Article 97, section I, subsections e) and g) of the Amparo Law is improper against an order rejecting evidence in the incident on excess or defect in compliance with a final stay.
Nonexistence of the challenged act in indirect amparo. As a ground for dismissal after admission, it cannot be invoked as a manifest and indubitable ground for dismissing the complaint outright.
Official heading (Spanish): INEXISTENCIA DEL ACTO RECLAMADO EN AMPARO INDIRECTO. AL CONSTITUIR UNA CAUSAL DE SOBRESEIMIENTO, NO PUEDE INVOCARSE COMO UN MOTIVO MANIFIESTO E INDUDABLE DE IMPROCEDENCIA QUE DÉ LUGAR AL DESECHAMIENTO DE PLANO DE LA DEMANDA.
Nonexistence of the challenged act is a ground for dismissal after admission and cannot be treated as a manifest and indubitable ground for rejecting an indirect amparo complaint outright.
Final stay in indirect amparo. It is improper against the effects and consequences of a SAT resolution deeming a taxpayer not located at its tax address.
Official heading (Spanish): SUSPENSIÓN DEFINITIVA EN AMPARO INDIRECTO. ES IMPROCEDENTE CONTRA LOS EFECTOS Y CONSECUENCIAS DE LA RESOLUCIÓN DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA QUE CONSIDERA A UNA PERSONA CONTRIBUYENTE COMO NO LOCALIZADA EN SU DOMICILIO FISCAL.
A final stay is not available against the effects and consequences of a SAT resolution deeming a taxpayer not located at its tax address. Keeping the registered address current avoids the issue.
Electronic notifications in indirect amparo. The record of the order receiving the judgment from an auxiliary district court is not the proof of notification of the ruling.
Official heading (Spanish): NOTIFICACIONES ELECTRÓNICAS EN AMPARO INDIRECTO. LA CONSTANCIA RELATIVA AL ACUERDO DE RECEPCIÓN DE LA SENTENCIA DICTADA POR UN JUZGADO DE DISTRITO AUXILIAR, NO CONSTITUYE EL COMPROBANTE DE NOTIFICACIÓN DEL FALLO.
The record of the order receiving a judgment from an auxiliary district court is not proof of notification of the ruling. It should not be used as the starting date for deadlines.
Direct amparo complaint filed through the State of Mexico Administrative Justice Court's electronic system (TEJA) without an electronic signature. It satisfies the principle that proceedings begin at the aggrieved party's request.
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO PRESENTADA A TRAVÉS DEL TRIBUNAL ELECTRÓNICO PARA LA JUSTICIA ADMINISTRATIVA (TEJA) DEL TRIBUNAL DE JUSTICIA ADMINISTRATIVA DEL ESTADO DE MÉXICO SIN FIRMA ELECTRÓNICA. CUMPLE CON EL PRINCIPIO DE INSTANCIA DE PARTE AGRAVIADA.
A direct amparo complaint filed through the State of Mexico Administrative Justice Court's electronic system (TEJA) without an e-signature meets the requirement that proceedings be initiated by the aggrieved party.
Direct amparo complaint filed through TEJA without an electronic signature. The requirement that court secretaries verify the filer's connection is covered by the certification in Article 178, section I, of the Amparo Law.
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO PRESENTADA A TRAVÉS DEL TRIBUNAL ELECTRÓNICO PARA LA JUSTICIA ADMINISTRATIVA (TEJA) SIN FIRMA ELECTRÓNICA. EL REQUISITO QUE PERMITA A LOS SECRETARIOS DEL TRIBUNAL DE JUSTICIA ADMINISTRATIVA DEL ESTADO DE MÉXICO CORROBORAR LA VINCULACIÓN DE LA PERSONA QUE LA PRESENTÓ ESTÁ COMPRENDIDO EN LA CERTIFICACIÓN PREVISTA EN EL ARTÍCULO 178, FRACCIÓN I, DE LA LEY DE AMPARO.
For direct amparo filed through TEJA without an e-signature, verifying the filer's link to the case is part of the court secretaries' certification required by Article 178, section I, of the Amparo Law.
Standing in indirect amparo. A notice requiring proof of authority from someone claiming to be the plaintiff's attorney is unlawful when they attached a photocopy of the act in which the responsible authority recognized that capacity.
Official heading (Spanish): PERSONALIDAD EN AMPARO INDIRECTO. LA PREVENCIÓN PARA QUE LA ACREDITE QUIEN PROMUEVE OSTENTÁNDOSE COMO APODERADO DE LA PERSONA QUEJOSA, NO OBSTANTE HABER EXHIBIDO COPIA SIMPLE DE LA ACTUACIÓN EN QUE SE LE RECONOCIÓ ESE CARÁCTER POR LA AUTORIDAD RESPONSABLE, ES ILEGAL.
It is unlawful to require further proof of authority from an attorney who attached a photocopy of the act in which the responsible authority recognized that capacity. It guards against dismissals over already-met requirements.
Rulings granting direct amparo. They need not include, in the reasoning and operative part, a section specifying deadlines, orders and warnings to secure compliance (Article 74, section V, of the Amparo Law).
Official heading (Spanish): SENTENCIAS CONCESORIAS EN AMPARO DIRECTO. NO RESULTA UNA EXIGENCIA QUE SE INSERTE EN SU PARTE CONSIDERATIVA Y EN EL RESOLUTIVO RELATIVO, UN APARTADO EN EL QUE SE ESPECIFIQUEN LOS PLAZOS, REQUERIMIENTOS Y APERCIBIMIENTOS PARA ASEGURAR SU CUMPLIMIENTO (ARTÍCULO 74, FRACCIÓN V, DE LA LEY DE AMPARO).
A ruling granting direct amparo need not set out deadlines, orders and warnings to secure compliance in its reasoning or operative part, notwithstanding Article 74, section V, of the Amparo Law.
Stay in administrative litigation in Mexico City. It takes effect from the moment it is granted.
Official heading (Spanish): SUSPENSIÓN EN EL JUICIO CONTENCIOSO ADMINISTRATIVO EN LA CIUDAD DE MÉXICO. SURTE EFECTOS DESDE QUE SE CONCEDE.
In Mexico City administrative litigation, a stay takes effect from the moment it is granted, without waiting for any further step.
Service by publication on the third party in indirect amparo. When Official Gazette staff publish notices on a non-working judicial day, the Gazette must republish them at no cost to the plaintiff.
Official heading (Spanish): EMPLAZAMIENTO POR EDICTOS A LA TERCERA INTERESADA EN EL JUICIO DE AMPARO INDIRECTO. CUANDO EL PERSONAL DEL DIARIO OFICIAL DE LA FEDERACIÓN LOS PUBLICA EN UN DÍA INHÁBIL PARA REALIZAR ACTUACIONES JUDICIALES, ESE MEDIO DEBE VOLVER A DIFUNDIRLOS SIN COSTO PARA LA QUEJOSA.
If Official Gazette staff publish notices on a non-working judicial day, the Gazette must republish them at no cost to the plaintiff. This prevents service from failing because of someone else's error.
Electronic notifications in amparo. They take effect at the start of the next business day after the consultation through the federal judiciary's electronic system when the retrieval time falls on a non-business day.
Official heading (Spanish): NOTIFICACIONES ELECTRÓNICAS EN EL AMPARO. SURTEN EFECTOS EN EL PRIMER MOMENTO DEL DÍA HÁBIL SIGUIENTE AL EN QUE SE GENERA LA CONSULTA REALIZADA A TRAVÉS DEL SISTEMA ELECTRÓNICO DEL PODER JUDICIAL DE LA FEDERACIÓN, CUANDO EL AVISO DE LA HORA EN QUE SE RECUPERA LA DETERMINACIÓN JUDICIAL ES DE UN DÍA INHÁBIL.
An electronic notification in amparo takes effect at the start of the next business day after the consultation when the retrieval time shows a non-business day. This affects deadline computation.
Stay in federal administrative litigation. It remains effective until final judgment is issued.
Official heading (Spanish): SUSPENSIÓN EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. SURTE EFECTOS HASTA QUE SE DICTA SENTENCIA DEFINITIVA.
A stay in federal administrative litigation remains effective until the final judgment is issued, protecting the taxpayer throughout the proceeding.
Inadmissibility of amparo against laws. Alleging that the taxing authorities applied and collected a tax or fee through self-assessment is not a manifest and indisputable ground for inadmissibility.
Official heading (Spanish): IMPROCEDENCIA DEL JUICIO DE AMPARO CONTRA LEYES. ATRIBUIR A LAS AUTORIDADES EXACTORAS LA APLICACIÓN Y COBRO DE UN IMPUESTO O DERECHO REALIZADO A TRAVÉS DE AUTOLIQUIDACIÓN, NO ACTUALIZA UNA CAUSA MANIFIESTA E INDUDABLE DE IMPROCEDENCIA.
Alleging that taxing authorities applied and collected a self-assessed tax is not a manifest and indisputable ground of inadmissibility, so an amparo complaint against a law cannot be dismissed outright on that basis.
Incidental motion to annul notice of the challenged act. It may be filed simultaneously with the amparo action and does not make the amparo inadmissible, since its review does not bear on the act's constitutionality.
Official heading (Spanish): INCIDENTE DE NULIDAD DE NOTIFICACIÓN DEL ACTO RECLAMADO. PUEDE PROMOVERSE SIMULTÁNEAMENTE AL JUICIO DE AMPARO, PUES NO GENERA LA IMPROCEDENCIA DE ESTE JUICIO, EN VIRTUD DE QUE SU ESTUDIO NO INCIDE EN LA CONSTITUCIONALIDAD DEL ACTO.
A motion to annul the notice of the challenged act can run alongside an amparo without making it inadmissible, because it questions only the legality of the notice, not the act's constitutionality.
Complaint appeal against outright dismissal of the amparo petition. If the claimant withdraws from the action while it is pending, the Collegiate Circuit Court need only record the withdrawal and declare the appeal moot.
Official heading (Spanish): RECURSO DE QUEJA CONTRA EL DESECHAMIENTO DE PLANO DE LA DEMANDA DE AMPARO. SI DURANTE SU TRÁMITE LA PARTE QUEJOSA SE DESISTE DEL JUICIO, EL TRIBUNAL COLEGIADO SÓLO DEBE REFLEJAR ESE DESISTIMIENTO Y DECLARAR SIN MATERIA EL RECURSO EN CUESTIÓN.
If the claimant withdraws from the amparo while the complaint appeal against its outright dismissal is pending, the Collegiate Circuit Court need only note the withdrawal and declare the appeal moot.
Signature on an indirect amparo complaint. The district judge may order it ratified when, as a matter of public record, it does not match the signature in another case filed by the same person.
Official heading (Spanish): FIRMA QUE CALZA LA DEMANDA DE AMPARO INDIRECTO. EL JUEZ DE DISTRITO PUEDE ORDENAR RATIFICARLA CUANDO ADVIERTA, COMO HECHO NOTORIO, QUE NO COINCIDE CON LA QUE OBRA EN DIVERSO ASUNTO TRAMITADO POR LA MISMA PERSONA.
If the signature on an amparo complaint differs from one in another case by the same person, as a matter of public record, the district judge may order ratification. Representatives should keep their signatures consistent.
Complaint (queja) against an order treating an indirect amparo complaint as not filed. If the Collegiate Circuit Court finds the challenged act is reviewable in direct amparo, it must take up the case on that track.
Official heading (Spanish): RECURSO DE QUEJA CONTRA EL AUTO QUE TUVO POR NO PRESENTADA UNA DEMANDA DE AMPARO INDIRECTO. SI EL TRIBUNAL COLEGIADO DE CIRCUITO ADVIERTE QUE SE RECLAMÓ UN ACTO IMPUGNABLE EN AMPARO DIRECTO, DEBE AVOCARSE AL CONOCIMIENTO DEL ASUNTO EN ESTA VÍA.
When resolving a queja against an order treating an indirect amparo complaint as not filed, a Collegiate Circuit Court that finds the act challengeable in direct amparo must take up the case on that track.
Ex officio constitutionality or conventionality review. Dismissal of an indirect amparo as to the challenged general norm prevents federal courts from conducting it.
Official heading (Spanish): CONTROL DE CONSTITUCIONALIDAD O DE CONVENCIONALIDAD EX OFFICIO. EL SOBRESEIMIENTO EN EL JUICIO DE AMPARO INDIRECTO RESPECTO DE LA NORMA GENERAL TILDADA DE INCONSTITUCIONAL O INCONVENCIONAL, IMPOSIBILITA A LOS ÓRGANOS JURISDICCIONALES DEL PODER JUDICIAL DE LA FEDERACIÓN A REALIZARLO.
If an indirect amparo is dismissed as to the general norm challenged as unconstitutional, federal courts cannot conduct ex officio constitutionality or conventionality review of that norm.
Delegates of defendant authorities in federal administrative litigation. They are empowered to file the incidents provided in the Federal Law of Administrative Litigation Procedure.
Official heading (Spanish): PERSONAS DELEGADAS DE LAS AUTORIDADES DEMANDADAS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. ESTÁN FACULTADAS PARA INTERPONER LOS INCIDENTES PREVISTOS EN LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.
Delegates of defendant authorities may file the incidents provided in the Federal Law of Administrative Litigation Procedure. Keep this in mind when anticipating the authority's procedural strategy.
Complaint (queja) in indirect amparo. If upheld against refusal to open the stay incident at the request of the plaintiff's broadly authorized representative, the case file returns to the district court for processing.
Official heading (Spanish): RECURSO DE QUEJA EN AMPARO INDIRECTO. SI RESULTA FUNDADO CONTRA LA NEGATIVA A LA SOLICITUD DEL AUTORIZADO EN TÉRMINOS AMPLIOS DE LA PERSONA QUEJOSA DE QUE SE APERTURE EL INCIDENTE DE SUSPENSIÓN, PROCEDE DEVOLVER LOS AUTOS AL JUZGADO DE DISTRITO PARA QUE SE TRAMITE.
If a queja succeeds against a refusal to open the stay incident requested by the plaintiff's broadly authorized representative, the file goes back to the district court so it can process the incident.
Complaint (queja) under Article 97, section I, subsection b) of the Amparo Law. It lies against the judge's refusal to open the stay incident at the request of the plaintiff's broadly authorized representative.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO B), DE LA LEY DE AMPARO. PROCEDE CONTRA LA NEGATIVA DE LA PERSONA JUZGADORA A LA SOLICITUD DEL AUTORIZADO EN TÉRMINOS AMPLIOS DE LA PARTE QUEJOSA, DE QUE APERTURE EL INCIDENTE DE SUSPENSIÓN Y PROVEA AL RESPECTO.
A queja under Article 97, section I, subsection b) of the Amparo Law lies against a judge's refusal to open the stay incident requested by the plaintiff's broadly authorized representative.
Income tax. To prove application of the last paragraph of Article 39 of the Income Tax Law in an indirect amparo, an accounting expert report must be offered together with the payment return.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. PARA ACREDITAR EN EL AMPARO INDIRECTO LA APLICACIÓN DEL ARTÍCULO 39, ÚLTIMO PÁRRAFO, DE LA LEY RELATIVA, DEBE OFRECERSE LA PERICIAL CONTABLE JUNTO CON LA DECLARACIÓN DE PAGO.
To show application of the last paragraph of Article 39 of the Income Tax Law in an amparo, offer the accounting expert report together with the payment return. Omitting either puts the amparo at risk of dismissal.
Provisional suspension in indirect amparo. For omissions, the court must check whether the omission is instantaneous or continuing and, if so, whether it is revocable, since the relief is only temporary.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. CUANDO SE TRATE DE ACTOS OMISIVOS DEBE VERIFICARSE SI SU NATURALEZA ES INSTANTÁNEA O CONTINUADA Y, EN SU CASO, SI ES REVOCABLE, POR TRATARSE DE UN BENEFICIO TRANSITORIO.
For omissions, such as failure to carry out an inspection requested by a party, the judge must decide whether they are instantaneous or continuing to define the effects of the provisional suspension, which is always temporary.
Provisional suspension in indirect amparo. It may be granted against Article Second, section VIII, of the Administrative Facilitation Agreement on the Environmental Tax for Pollution from Extraction of Stone Materials, as a general rule under Article 148 of the Amparo Law (Nuevo León law).
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN EL JUICIO DE AMPARO INDIRECTO. PROCEDE CONCEDERLA CONTRA EL ARTÍCULO SEGUNDO, FRACCIÓN VIII, DEL ACUERDO DE FACILIDADES ADMINISTRATIVAS EN MATERIA DEL IMPUESTO AMBIENTAL POR CONTAMINACIÓN EN LA EXTRACCIÓN DE MATERIALES PÉTREOS, EN TÉRMINOS DEL ARTÍCULO 148 DE LA LEY DE AMPARO AL TRATARSE DE UNA NORMA GENERAL (LEGISLACIÓN DEL ESTADO DE NUEVO LEÓN).
Provisional suspension may be granted against Article Second, section VIII, of Nuevo León's facilitation agreement on the stone-extraction environmental tax, as a general norm (Amparo Law, Art. 148). Relevant to quarry operators in the state.
Conflict of precedents. A request filed by someone who is not a party to the underlying cases is inadmissible.
Official heading (Spanish): CONTRADICCIÓN DE CRITERIOS. ES IMPROCEDENTE LA DENUNCIA FORMULADA POR QUIEN NO ES PARTE EN LOS ASUNTOS QUE LA ORIGINARON.
A petition to resolve conflicting precedents is inadmissible if filed by someone who was not a party in the collegiate court cases that gave rise to it, as they lack standing.
Exceptions to the definitiveness principle in Article 61, section XX, second paragraph, of the Amparo Law. They do not apply when judicial acts are challenged.
Official heading (Spanish): EXCEPCIONES AL PRINCIPIO DE DEFINITIVIDAD PREVISTAS EN EL ARTÍCULO 61, FRACCIÓN XX, SEGUNDO PÁRRAFO, DE LA LEY DE AMPARO. NO SON APLICABLES CUANDO SE RECLAMAN ACTOS JURISDICCIONALES.
The exceptions to definitiveness in Article 61, section XX, second paragraph, of the Amparo Law do not apply to challenges against judicial acts. Ordinary remedies must be exhausted first.
Dismissal grounds in amparo. They are strictly construed and independent of one another.
Official heading (Spanish): IMPROCEDENCIA DEL AMPARO. LAS CAUSALES RELATIVAS SON DE APLICACIÓN ESTRICTA Y AUTÓNOMAS ENTRE SÍ.
Grounds for dismissing an amparo are strictly construed and independent of each other. They cannot be extended by analogy or combined to dismiss a claim.
Acts in a trial with irreparable effects. Failing to challenge them through indirect amparo does not preclude the right to challenge them in direct amparo.
Official heading (Spanish): ACTOS DICTADOS EN JUICIO DE IMPOSIBLE REPARACIÓN. SU FALTA DE IMPUGNACIÓN EN AMPARO INDIRECTO NO GENERA LA PRECLUSIÓN DEL DERECHO A COMBATIRLOS EN AMPARO DIRECTO.
Not challenging an irreparable intra-trial act through indirect amparo does not bar a later challenge in direct amparo, where the court assesses whether its effects carry into the final judgment and leave the claimant without a defense.
Complaint appeal. It lies against the order by which the District Judge sends the amended-complaint brief to the Common Correspondence Office [Article 97, section I, subsection e), of the Amparo Law].
Official heading (Spanish): RECURSO DE QUEJA. PROCEDE EN CONTRA DEL AUTO POR EL CUAL EL JUEZ DE DISTRITO ORDENA REMITIR EL ESCRITO DE AMPLIACIÓN DE DEMANDA A LA OFICINA DE CORRESPONDENCIA COMÚN [ARTÍCULO 97, FRACCIÓN I, INCISO E), DE LA LEY DE AMPARO].
A complaint appeal (Amparo Law, Article 97, section I, subsection e)) lies against an order sending the amended-complaint brief to the Common Correspondence Office.
Severance of indirect amparo proceedings. It is inadmissible when the challenged acts share the same cause, such as a fine imposed by a court and its enforcement by the tax audit authority (Tlaxcala law).
Official heading (Spanish): SEPARACIÓN DE JUICIOS DE AMPARO INDIRECTO. ES IMPROCEDENTE SI LOS ACTOS RECLAMADOS ESTÁN VINCULADOS POR LA MISMA CAUSA, COMO CUANDO SE RECLAMA DE LA AUTORIDAD JURISDICCIONAL LA IMPOSICIÓN DE UNA MULTA Y DE LA AUTORIDAD ADMINISTRATIVA FISCALIZADORA SU EJECUCIÓN (LEGISLACIÓN DEL ESTADO DE TLAXCALA).
Indirect amparo cases cannot be severed when the challenged acts share a cause, such as a court-imposed fine and its enforcement by the tax authority (Tlaxcala law). The matter is decided as a whole.
Provisional suspension against a bank account freeze order. A simple copy of an account-opening contract, tied to a statement made 'under oath', is insufficient to prove suspension standing.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN CONTRA DE LA ORDEN DE BLOQUEO DE CUENTAS BANCARIAS. LA COPIA SIMPLE DE UN CONTRATO DE APERTURA DE CUENTA BANCARIA, VINCULADA CON LA EXPRESIÓN "BAJO PROTESTA DE DECIR VERDAD", ES INSUFICIENTE PARA TENER POR ACREDITADO EL INTERÉS SUSPENSIONAL.
A simple copy of an account-opening contract with an 'under oath' statement does not prove standing to obtain provisional suspension of a bank account freeze. Offer stronger evidence.
Territorial jurisdiction. When an indirect amparo challenges the failure to issue a ruling in an administrative litigation case, the rules for acts with material execution apply.
Official heading (Spanish): COMPETENCIA POR RAZÓN DE TERRITORIO. CUANDO SE RECLAME EN AMPARO INDIRECTO LA OMISIÓN DE EMITIR UNA RESOLUCIÓN EN EL JUICIO CONTENCIOSO ADMINISTRATIVO, DEBE ATENDERSE A LAS REGLAS PARA LOS ACTOS QUE TIENEN EJECUCIÓN MATERIAL.
When indirect amparo challenges a failure to rule in an administrative litigation case, territorial jurisdiction follows the rules for acts with material execution. This helps avoid filing in the wrong district court.
Electronically signed public documents offered as evidence in amparo. If they can be authenticated through a digital verification system, they must be weighed under Articles 129 and 202 of the Federal Code of Civil Procedure, applied supplementarily.
Official heading (Spanish): DOCUMENTOS PÚBLICOS FIRMADOS ELECTRÓNICAMENTE OFRECIDOS COMO PRUEBA EN EL AMPARO. SI PUEDEN AUTENTICARSE A TRAVÉS DE UN SISTEMA DE VERIFICACIÓN DIGITAL, DEBEN VALORARSE EN TÉRMINOS DE LOS ARTÍCULOS 129 Y 202 DEL CÓDIGO FEDERAL DE PROCEDIMIENTOS CIVILES, DE APLICACIÓN SUPLETORIA.
Electronically signed public documents offered in amparo that can be authenticated through a digital verification system are weighed under Articles 129 and 202 of the Federal Code of Civil Procedure, applied supplementarily.
Legal interest in indirect amparo. Taxpayers have it to challenge the regulatory system governing their duty to withhold and remit the additional employment promotion tax of the State of Quintana Roo (repealed legislation).
Official heading (Spanish): INTERÉS JURÍDICO EN AMPARO INDIRECTO. LO TIENEN LOS SUJETOS PASIVOS DEL PODER TRIBUTARIO PARA RECLAMAR EL SISTEMA NORMATIVO QUE REGULA SUS OBLIGACIONES DE RETENER Y ENTERAR EL IMPUESTO ADICIONAL PARA EL FOMENTO AL EMPLEO DEL ESTADO DE QUINTANA ROO (LEGISLACIÓN ABROGADA).
Taxpayers have legal interest in indirect amparo to challenge the rules governing their duty to withhold and remit Quintana Roo's additional employment promotion tax (repealed legislation).
Right of access to justice. Courts must ensure the effectiveness of legal remedies to avoid delays in resolving them.
Official heading (Spanish): DERECHO DE ACCESO A LA JUSTICIA. CONLLEVA PARA LOS ÓRGANOS JURISDICCIONALES LA OBLIGACIÓN DE GARANTIZAR LA EFECTIVIDAD DE LOS MEDIOS DE DEFENSA, PARA EVITAR DILACIONES EN SU RESOLUCIÓN.
The right of access to justice requires courts to ensure that legal remedies are effective and to avoid delays in resolving them. Useful support against unjustified delays.
Indirect amparo complaint. Filing it with a photocopied signature can be cured if the intent to sue is confirmed when answering a notice about another irregularity; the plaintiff must be required to submit it with an original signature.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. SU PRESENTACIÓN CON FIRMA EN COPIA SIMPLE ES SUBSANABLE, SI LA VOLUNTAD DE ACCIONAR LA INSTANCIA CONSTITUCIONAL SE VERIFICA AL DESAHOGARSE UNA PREVENCIÓN POR DIVERSA IRREGULARIDAD Y, POR TANTO, PROCEDE REQUERIR A LA PERSONA QUEJOSA PARA QUE LA EXHIBA CON FIRMA AUTÓGRAFA.
An indirect amparo complaint bearing a photocopied signature is curable if the intent to sue is confirmed when responding to a notice about another defect. The court must require an original-signature version.
Amparo judgments. Article 196, first paragraph, of the Amparo Law, by setting different periods in direct and indirect amparo to respond to the report on compliance, does not violate the right to procedural equality.
Official heading (Spanish): SENTENCIAS DE AMPARO. EL ARTÍCULO 196, PÁRRAFO PRIMERO, DE LA LEY DE LA MATERIA, AL PREVER UN PLAZO DIFERENCIADO EN EL AMPARO DIRECTO Y EN EL INDIRECTO PARA DESAHOGAR LA VISTA CON EL INFORME DE LA AUTORIDAD RESPONSABLE RESPECTO DE SU CUMPLIMIENTO, NO VIOLA EL DERECHO HUMANO A LA IGUALDAD PROCESAL.
Article 196, first paragraph, of the Amparo Law sets different deadlines in direct and indirect amparo for responding to the compliance report. The precedent holds this does not violate procedural equality.
Tax legality. Updating a duty's rate by a percentage above inflation does not violate that principle.
Official heading (Spanish): LEGALIDAD TRIBUTARIA. LA ACTUALIZACIÓN DE LA CUOTA DE UN DERECHO EN UN PORCENTAJE SUPERIOR A LA INFLACIÓN NO TRANSGREDE ESE PRINCIPIO.
Updating a duty's rate by a percentage above inflation does not violate the principle of tax legality.
Tax proportionality and equity. The legislator is not bound by inflation or any set percentage when raising the amount of a duty.
Official heading (Spanish): PROPORCIONALIDAD Y EQUIDAD TRIBUTARIAS. EL LEGISLADOR NO SE ENCUENTRA VINCULADO POR LA INFLACIÓN NI POR UN DETERMINADO PORCENTAJE AL INCREMENTAR EL MONTO DE UN DERECHO.
When raising a duty, the legislator is not bound by inflation or any particular percentage to satisfy tax proportionality and equity.
Complaint (queja) under Article 97, section I, subsection b) of the Amparo Law. The district judge must forward it with the records showing it was filed on time.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO B), DE LA LEY DE AMPARO. EL JUEZ DE DISTRITO TIENE LA OBLIGACIÓN DE REMITIRLO CON LAS CONSTANCIAS QUE DEMUESTREN QUE FUE INTERPUESTO OPORTUNAMENTE.
The district judge must forward the queja under Article 97, section I, subsection b) of the Amparo Law together with the records proving timely filing. Keep your filing receipt.
Provisional suspension in indirect amparo. It is inadmissible against the powers of the State Financial and Economic Intelligence Unit (Article 28 of the Internal Regulations of the Nuevo León Finance Secretariat, in force until May 15, 2023).
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN EL JUICIO DE AMPARO INDIRECTO. ES IMPROCEDENTE CONTRA EL EJERCICIO DE LAS FACULTADES DE LA UNIDAD DE INTELIGENCIA FINANCIERA Y ECONÓMICA ESTATAL (ARTÍCULO 28 DEL REGLAMENTO INTERIOR DE LA SECRETARÍA DE FINANZAS Y TESORERÍA GENERAL DEL ESTADO DE NUEVO LEÓN, VIGENTE HASTA EL 15 DE MAYO DE 2023).
Provisional suspension is unavailable against the Nuevo León State Financial and Economic Intelligence Unit's powers to demand accounting information under Article 28 of its internal regulations (in force until May 15, 2023), since Article 128, section II, of the Amparo Law is not met.
Expansion of the amparo complaint. Cases in which it is admissible (interpretation of Article 111 of the Amparo Law).
Official heading (Spanish): AMPLIACIÓN DE LA DEMANDA DE AMPARO. CASOS EN QUE PROCEDE (INTERPRETACIÓN DEL ARTÍCULO 111 DE LA LEY DE AMPARO).
An amparo complaint may be expanded when the new act is a consequence of the original one, or vice versa, or both stem directly from the same source. It lets you add later acts without filing a new action.
Principle of eventuality. Its concept and scope in judicial proceedings.
Official heading (Spanish): PRINCIPIO DE EVENTUALIDAD. SU CONCEPTO Y ALCANCE EN LOS PROCESOS JURISDICCIONALES.
Under the principle of eventuality, parties must raise all their defenses and claims, including alternative ones, at the proper procedural stage. What is not raised on time generally cannot be recovered later.
Grounds for relief in direct amparo. The order of analysis that prioritizes substantive grounds over procedural and formal ones is not feasible when the merits depend directly on first correcting formal or procedural violations.
Official heading (Spanish): CONCEPTOS DE VIOLACIÓN EN EL JUICIO DE AMPARO DIRECTO. EL ORDEN DE PRELACIÓN EN SU ANÁLISIS PRIVILEGIANDO LOS DE FONDO FRENTE A LOS DE PROCEDIMIENTO Y FORMA, NO ES FACTIBLE CUANDO EL ESTUDIO DE FONDO DEL ASUNTO DEPENDE DIRECTAMENTE DEL SANEAMIENTO DE TRANSGRESIONES DE ÍNDOLE FORMAL O PROCESAL.
In direct amparo, the court need not examine substantive grounds first when resolving the merits depends on first correcting formal or procedural violations. It pays to raise both kinds of grounds.
Appeal (revisión) in indirect amparo. Filing it through the judicial mailbox addressed to a district court other than the one that issued the ruling does not interrupt the filing period.
Official heading (Spanish): RECURSO DE REVISIÓN EN EL JUICIO DE AMPARO INDIRECTO. SU INTERPOSICIÓN VÍA BUZÓN JUDICIAL, CUANDO SE DIRIGE A UN JUZGADO DE DISTRITO DISTINTO AL QUE EMITIÓ LA SENTENCIA RECURRIDA, NO INTERRUMPE EL PLAZO CORRESPONDIENTE.
Filing a revisión appeal through the judicial mailbox addressed to a district court other than the one that issued the judgment does not interrupt the filing period. Check the addressee before submitting.
Improper indirect amparo. To avoid the ground in Article 61, section XIX of the Amparo Law, the plaintiff must withdraw the ordinary appeal or remedy filed simultaneously before the constitutional hearing.
Official heading (Spanish): IMPROCEDENCIA DEL JUICIO DE AMPARO INDIRECTO. PARA EVITAR QUE SE ACTUALICE LA CAUSA PREVISTA EN EL ARTÍCULO 61, FRACCIÓN XIX, DE LA LEY DE LA MATERIA, LA PERSONA QUEJOSA DEBE DESISTIRSE DEL RECURSO O MEDIO ORDINARIO DE DEFENSA QUE INTERPUSO SIMULTÁNEAMENTE, ANTES DE CELEBRARSE LA AUDIENCIA CONSTITUCIONAL.
If a plaintiff files an ordinary remedy that could overturn the challenged act while also seeking indirect amparo, the amparo is improper under Article 61, section XIX. To avoid that, the plaintiff must withdraw the remedy before the constitutional hearing.
Improper indirect amparo. The ground in Article 61, section XIX of the Amparo Law applies even if the ordinary appeal or remedy filed simultaneously against the challenged act is allegedly ineffective.
Official heading (Spanish): IMPROCEDENCIA DEL JUICIO DE AMPARO INDIRECTO. SE ACTUALIZA LA CAUSA PREVISTA EN EL ARTÍCULO 61, FRACCIÓN XIX, DE LA LEY DE LA MATERIA, A PESAR DE LA PRESUNTA INEFICACIA DEL RECURSO O MEDIO ORDINARIO DE DEFENSA QUE LA PERSONA QUEJOSA HAYA INTERPUESTO SIMULTÁNEAMENTE EN CONTRA DEL ACTO RECLAMADO.
The Article 61, section XIX ground for dismissal applies even if the plaintiff argues that the ordinary remedy filed at the same time is ineffective. Pursuing both routes at once can cost the amparo.
Final stay in indirect amparo. To comply with it, the responsible authority must notify and issue the necessary orders to the authorities involved in the execution, effects or consequences of the challenged act.
Official heading (Spanish): SUSPENSIÓN DEFINITIVA EN EL JUICIO DE AMPARO INDIRECTO. PARA SU DEBIDO CUMPLIMIENTO, LA AUTORIDAD RESPONSABLE DEBE INFORMAR Y GIRAR LAS ÓRDENES NECESARIAS A AQUELLAS QUE TENGAN INTERVENCIÓN EN LA EJECUCIÓN, EFECTOS O CONSECUENCIAS DEL ACTO RECLAMADO.
To comply with a final stay, the responsible authority must also notify and instruct every other authority involved in executing the challenged act or its consequences. Useful when pressing for effective compliance with a stay.
Provisional stay in indirect amparo. It may be granted to restore use of the digital seal certificate for issuing CFDI invoices that was temporarily restricted, if the clarification request under Article 17-H Bis of the Federal Tax Code is shown to have been filed.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN EL JUICIO DE AMPARO INDIRECTO. PROCEDE CONCEDERLA CUANDO SE SOLICITA PARA EL EFECTO DE RESTABLECER EL USO DEL CERTIFICADO DE SELLO DIGITAL PARA LA EXPEDICIÓN DE COMPROBANTES FISCALES DIGITALES POR INTERNET (CFDI) RESTRINGIDO TEMPORALMENTE, SI SE ACREDITA LA PRESENTACIÓN DE LA SOLICITUD DE ACLARACIÓN PREVISTA EN EL ARTÍCULO 17-H BIS DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
A provisional stay may restore a temporarily restricted digital seal certificate used to issue CFDI invoices, provided the taxpayer proves it filed the clarification request under Article 17-H Bis of the Federal Tax Code. It lets the business keep invoicing while the matter is resolved.
Notice to the claimant under the second paragraph of Article 64 of the Amparo Law. It must be given in direct amparo when the effects of the challenged act appear to have ceased because of another amparo ruling (abandonment of jurisprudence 2a./J. 53/2016 (10a.)).
Official heading (Spanish): VISTA AL QUEJOSO A QUE SE REFIERE EL SEGUNDO PÁRRAFO DEL ARTÍCULO 64 DE LA LEY DE AMPARO. DEBE DARSE CUANDO EN UN AMPARO DIRECTO SE ADVIERTA QUE HAN CESADO LOS EFECTOS DEL ACTO RECLAMADO POR VIRTUD DE LO DETERMINADO EN UN DIVERSO JUICIO DE AMPARO [ABANDONO DE LA JURISPRUDENCIA 2a./J. 53/2016 (10a.)].
If it appears in direct amparo that the challenged act's effects ceased due to another amparo ruling, the Collegiate Circuit Court must notify the claimant of the possible inadmissibility (Article 64, second paragraph, Amparo Law).
Indirect amparo. It is inadmissible against the partial dismissal of a nullity complaint, as it does not cause irreparable harm under Article 107, section V, of the Amparo Law.
Official heading (Spanish): JUICIO DE AMPARO INDIRECTO. ES IMPROCEDENTE CONTRA EL DESECHAMIENTO PARCIAL DE UNA DEMANDA DE NULIDAD, AL NO GENERAR UNA AFECTACIÓN DE IMPOSIBLE REPARACIÓN EN TÉRMINOS DEL ARTÍCULO 107, FRACCIÓN V, DE LA LEY DE AMPARO.
Indirect amparo is inadmissible against the partial dismissal of a nullity complaint, since it causes no irreparable harm (Article 107, section V, of the Amparo Law).
Indirect amparo. It is inadmissible against an inspection order executed at a single moment [interpretation of binding precedent P./J. 2/2012 (10a.)].
Official heading (Spanish): JUICIO DE AMPARO INDIRECTO. ES IMPROCEDENTE CONTRA LA ORDEN DE VISITA DE VERIFICACIÓN EJECUTADA EN UN SOLO MOMENTO [INTERPRETACIÓN DE LA JURISPRUDENCIA P./J. 2/2012 (10a.)].
Indirect amparo is inadmissible against an inspection order carried out at a single moment. Before filing, plan to wait for the inspection record and challenge the outcome through the ordinary route.
Notice by official letter to the responsible authority in amparo through the "Estafeta" express courier. When its address is outside the place of trial, it is not valid for computing the period to file the justified report or any appeal under the Amparo Law.
Official heading (Spanish): NOTIFICACIÓN POR OFICIO A LA AUTORIDAD RESPONSABLE EN EL JUICIO DE AMPARO MEDIANTE EL SERVICIO DE MENSAJERÍA ACELERADA "ESTAFETA". CUANDO SU DOMICILIO SE ENCUENTRE FUERA DEL LUGAR DEL JUICIO, NO ES VÁLIDA PARA EFECTOS DEL CÓMPUTO DEL PLAZO CORRESPONDIENTE A FIN DE DETERMINAR LA OPORTUNIDAD DEL INFORME JUSTIFICADO O LA PRESENTACIÓN DE ALGÚN RECURSO PREVISTO EN LA LEY DE AMPARO.
Notice by official letter via Estafeta courier to a responsible authority located outside the place of trial is invalid for computing the period for the justified report or any appeal under the Amparo Law. Time does not run from it.
Service by publication on the interested third party in amparo. The publications in the DOF and the widest-circulation newspaper must run three times, every seven business days, not calendar days.
Official heading (Spanish): EMPLAZAMIENTO POR EDICTOS AL TERCERO INTERESADO EN EL JUICIO DE AMPARO. LAS PUBLICACIONES EN EL DIARIO OFICIAL DE LA FEDERACIÓN Y EN EL PERIÓDICO DE MAYOR CIRCULACIÓN DEBEN HACERSE POR TRES VECES, DE SIETE EN SIETE DÍAS HÁBILES Y NO NATURALES.
Notices to summon an interested third party in amparo must be published in the DOF and the widest-circulation newspaper three times, every seven business days, not calendar days.
Complaint appeal under article 97, section I, subsection e) of the Amparo Law. It lies against the order summarily dismissing the incident to modify or revoke the stay (jurisprudence 2a./J. 156/2006 applies).
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO E), DE LA LEY DE AMPARO. PROCEDE CONTRA EL AUTO QUE DESECHA EL INCIDENTE DE MODIFICACIÓN O REVOCACIÓN DE LA SUSPENSIÓN DE PLANO (APLICABILIDAD DE LA TESIS DE JURISPRUDENCIA 2a./J. 156/2006).
A complaint appeal under article 97, section I, subsection e) of the Amparo Law lies against an order summarily dismissing an incident to modify or revoke the stay, per jurisprudence 2a./J. 156/2006.
Review appeal in indirect amparo. One filed against the ruling granting the definitive stay that was previously challenged through the same remedy must be declared moot [by analogy with jurisprudence 2a./J. 55/2018 (10a.)].
Official heading (Spanish): RECURSO DE REVISIÓN EN EL JUICIO DE AMPARO INDIRECTO. DEBE DECLARARSE SIN MATERIA EL INTERPUESTO CONTRA LA RESOLUCIÓN QUE CONCEDE LA SUSPENSIÓN DEFINITIVA QUE ANTERIORMENTE FUE IMPUGNADA A TRAVÉS DEL MISMO MEDIO DE DEFENSA [APLICACIÓN ANALÓGICA DE LA TESIS DE JURISPRUDENCIA 2a./J. 55/2018 (10a.)].
A review appeal against the definitive stay is moot when that stay was already challenged through the same remedy and the grievances were decided there, by analogy with jurisprudence 2a./J. 55/2018 (10a.).
Definitive stay in indirect amparo. It is available against the articles of the Durango State Treasury Law regulating ecological taxes, only as to the obligation to pay the contributions, provided the tax interest is secured.
Official heading (Spanish): SUSPENSIÓN DEFINITIVA EN EL JUICIO DE AMPARO INDIRECTO. PROCEDE CONCEDERLA CONTRA LOS ARTÍCULOS DE LA LEY DE HACIENDA DEL ESTADO DE DURANGO QUE REGULAN LOS IMPUESTOS ECOLÓGICOS, ÚNICAMENTE RESPECTO DE LA OBLIGACIÓN DE ENTERAR LAS CONTRIBUCIONES QUE PREVÉN, SIEMPRE QUE SE CONSTITUYA LA GARANTÍA DEL INTERÉS FISCAL.
A definitive stay is available against Durango's ecological taxes in the State Treasury Law, only as to the duty to pay them and provided the tax interest is secured, since the stay affects neither public order nor social interest.
Human rights. District judges must respect, promote, protect and guarantee them while processing and deciding amparo cases.
Official heading (Spanish): DERECHOS HUMANOS. LOS JUECES DE DISTRITO DEBEN RESPETAR, PROMOVER, PROTEGER Y GARANTIZAR SU CONTENIDO DURANTE EL TRÁMITE Y RESOLUCIÓN DEL JUICIO DE AMPARO.
District judges, as constituted powers, must respect, promote, protect and guarantee human rights when processing and deciding amparo. Collegiate Circuit Courts or the SCJN can correct failures through the appeals in the Amparo Law.
Suspension interest in indirect amparo. When seizure or freezing of bank accounts by administrative authorities is challenged, a sworn statement alone does not prove it.
Official heading (Spanish): INTERÉS SUSPENSIONAL EN EL JUICIO DE AMPARO INDIRECTO. CUANDO SE RECLAMA EL EMBARGO O ASEGURAMIENTO DE CUENTAS BANCARIAS A AUTORIDADES ADMINISTRATIVAS, NO SE ACREDITA CON LA SOLA MANIFESTACIÓN BAJO PROTESTA DE DECIR VERDAD.
Whoever challenges a bank account seizure or freeze must offer evidence, though not conclusive, of suspension interest (Article 128, Amparo Law); a sworn statement alone is insufficient. Attach account statements.
Report of repetition of the challenged act. Legality defects in the resolution issued to comply with the amparo judgment are not within its scope.
Official heading (Spanish): DENUNCIA DE REPETICIÓN DEL ACTO RECLAMADO. LOS VICIOS DE LEGALIDAD DE LA RESOLUCIÓN EMITIDA EN CUMPLIMIENTO A LA SENTENCIA DE AMPARO, NO SON MATERIA DE SU ESTUDIO.
A repetition-of-the-challenged-act complaint does not review legality defects in the resolution issued to comply with the amparo judgment.
Complaint appeal in direct amparo. Its nature.
Official heading (Spanish): RECURSO DE QUEJA EN EL AMPARO DIRECTO. SU NATURALEZA.
The complaint appeal in direct amparo is an appellate remedy: the court with original jurisdiction over the direct amparo reviews the legality of the challenged ruling issued by the first-instance judge or the responsible authority.
Complaint appeal in amparo. The president of the Collegiate Circuit Court may dismiss it as inadmissible under article 91 of the Amparo Law, applied by analogy.
Official heading (Spanish): RECURSO DE QUEJA EN EL AMPARO. EL PRESIDENTE DEL TRIBUNAL COLEGIADO DE CIRCUITO PUEDE DESECHARLO POR IMPROCEDENTE, DE CONFORMIDAD CON EL ARTÍCULO 91 DE LA LEY DE LA MATERIA, APLICADO POR ANALOGÍA.
The president of the Collegiate Circuit Court may dismiss a complaint appeal as inadmissible, applying article 91 of the Amparo Law by analogy.
Indirect amparo complaint. When the act was issued in compliance with an amparo judgment in which the petitioner requested electronic notifications, the filing period runs from the generation of the consultation record, without deducting the responsible authority's non-business days.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. EL PLAZO PARA PRESENTARLA CUANDO EL ACTO RECLAMADO SE EMITIÓ EN CUMPLIMIENTO DE UNA EJECUTORIA DE AMPARO DONDE EL QUEJOSO SOLICITÓ LAS NOTIFICACIONES ELECTRÓNICAMENTE, DEBE COMPUTARSE A PARTIR DE QUE SE GENERÓ LA CONSTANCIA DE LA CONSULTA, SIN QUE SEA DABLE DESCONTAR LOS DÍAS INHÁBILES DE LA RESPONSABLE.
If the challenged act was issued to comply with an amparo judgment in which the petitioner chose electronic notifications, the filing period runs from the consultation record's generation, without excluding the responsible authority's non-business days.
Report of the responsible authority. It satisfies article 117 of the Amparo Law if the official certifies equivalence of contents when it files the supporting documents in electronic or digital format.
Official heading (Spanish): INFORME JUSTIFICADO. LA AUTORIDAD RESPONSABLE SATISFACE LA OBLIGACIÓN PREVISTA EN EL ARTÍCULO 117 DE LA LEY DE AMPARO, SIEMPRE QUE SE CERTIFIQUE LA EQUIVALENCIA DE CONTENIDOS POR EL FUNCIONARIO CORRESPONDIENTE, SI EXHIBE EN FORMATO ELECTRÓNICO O DIGITAL LOS DOCUMENTOS QUE RESPALDEN, SUSTENTEN Y DEMUESTREN LAS AFIRMACIONES QUE AQUÉL CONTIENE.
The responsible authority meets article 117 of the Amparo Law by filing the documents supporting its report in electronic or digital format, as long as the proper official certifies content equivalence.
Adhesive review. Article 82 of the Amparo Law, by setting a five-day period for it, does not restrict access to an effective judicial remedy.
Official heading (Spanish): REVISIÓN ADHESIVA. EL ARTÍCULO 82 DE LA LEY DE AMPARO, AL PREVER UN PLAZO DE CINCO DÍAS PARA SU INTERPOSICIÓN, NO RESTRINGE EL ACCESO A UN RECURSO JUDICIAL EFECTIVO.
The five-day period in article 82 of the Amparo Law for an adhesive review does not restrict access to an effective judicial remedy. The period is short, so track it closely.
Inspection evidence in indirect amparo. The responsible authority has no procedural burden to expand the points of the inspection offered by the petitioner, as it has no interest of its own in the result.
Official heading (Spanish): PRUEBA DE INSPECCIÓN EN EL JUICIO DE AMPARO INDIRECTO. LA AUTORIDAD RESPONSABLE NO TIENE LA CARGA PROCESAL DE AMPLIAR LOS PUNTOS SOBRE LOS QUE VERSARÁ EL DESAHOGO DE LA OFRECIDA POR EL QUEJOSO, AL CARECER DE INTERÉS PROPIO EN SU RESULTADO.
The district judge may not burden the responsible authority with expanding the points of an inspection the petitioner offered and had admitted, since the authority has no interest of its own in its result.
Subject jurisdiction over an amparo review when the indirect amparo challenges the legislative process creating rules on taxes and fees arising from the notarization of a real estate adjudication, even if it stems from enforcing a labor award. It lies with an administrative-specialty Collegiate Circuit Court.
Official heading (Spanish): COMPETENCIA POR MATERIA PARA CONOCER DE UN AMPARO EN REVISIÓN, CUANDO EN UN JUICIO DE AMPARO INDIRECTO SE RECLAME EL PROCESO LEGISLATIVO DE CREACIÓN DE DISPOSICIONES NORMATIVAS RELACIONADAS CON EL COBRO DE IMPUESTOS Y DERECHOS QUE SE GENEREN CON MOTIVO DE LA PROTOCOLIZACIÓN DE LA ADJUDICACIÓN DE UN BIEN INMUEBLE, AUN CUANDO DERIVE DE LA EJECUCIÓN DE UN LAUDO DICTADO EN UN JUICIO LABORAL. CORRESPONDE A UN TRIBUNAL COLEGIADO DE CIRCUITO ESPECIALIZADO EN MATERIA ADMINISTRATIVA.
An amparo review challenging the legislative process behind rules on taxes and fees for notarizing a real estate adjudication, even one arising from enforcement of a labor award, belongs to an administrative-specialty Collegiate Circuit Court.
Personal notice. A federal judge's order authorizing nonworking days and hours allows the act to be performed and deemed lawfully made from the moment it takes place.
Official heading (Spanish): NOTIFICACIÓN PERSONAL. LA HABILITACIÓN DE DÍAS Y HORAS INHÁBILES DECRETADAS POR LA PERSONA TITULAR DE UN JUZGADO FEDERAL, TIENE EL ALCANCE DE PERMITIR REALIZAR LA DILIGENCIA Y TENERLA POR LEGALMENTE HECHA DESDE QUE SE PRACTICA.
When a federal judge authorizes nonworking days and hours (Article 282 of the Federal Code of Civil Procedure and Article 21 of the Amparo Law), a personal notice made then is deemed lawfully made from the moment it occurs.
Income tax. Article 27, section XV, subsection b) of the Income Tax Law, amended by the decree published November 12, 2021, is self-executing.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. EL ARTÍCULO 27, FRACCIÓN XV, INCISO B), DE LA LEY DEL IMPUESTO RELATIVO, REFORMADO MEDIANTE DECRETO PUBLICADO EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 12 DE NOVIEMBRE DE 2021, TIENE NATURALEZA AUTOAPLICATIVA.
Article 27, section XV, subsection b) of the Income Tax Law, as amended by the November 12, 2021 decree, is self-executing. The amparo filing period runs from its entry into force, not from an act of application.
Standing in the tax review appeal. It must be examined under the rule in force when the appeal is filed.
Official heading (Spanish): LEGITIMACIÓN EN EL RECURSO DE REVISIÓN FISCAL. DEBE ANALIZARSE CONFORME A LA NORMA VIGENTE AL MOMENTO DE SU INTERPOSICIÓN.
The authority's standing in a tax review appeal is assessed under the rule in force when the appeal is filed, not a later rule that would grant it.
Incident for excess or default in complying with the stay in direct amparo. Requirements for its admissibility.
Official heading (Spanish): INCIDENTE POR EXCESO O DEFECTO EN EL CUMPLIMIENTO DE LA SUSPENSIÓN EN EL JUICIO DE AMPARO DIRECTO. REQUISITOS PARA SU PROCEDENCIA.
Admissibility of an incident for excess or default in complying with a stay in direct amparo requires a systematic reading of articles 190, 191, 206 and 207 of the Amparo Law.
Incident of nullity of service. It is the proper means, not the complaint appeal, to challenge the order of service made on the petitioner of a clarification order or request in indirect amparo.
Official heading (Spanish): INCIDENTE DE NULIDAD DE NOTIFICACIONES. ES EL MEDIO IDÓNEO PARA IMPUGNAR LA ORDEN DE LA NOTIFICACIÓN REALIZADA AL QUEJOSO RESPECTO DE UNA PREVENCIÓN O REQUERIMIENTO EN EL JUICIO DE AMPARO INDIRECTO, Y NO EL RECURSO DE QUEJA.
To challenge how the petitioner was served with a clarification order or request in indirect amparo, the proper route is an incident of nullity of service, not a complaint appeal.
Definitiveness principle. The Federal Law of Administrative Litigation Procedure does not require more for a stay of challenged acts than the Amparo Law.
Official heading (Spanish): PRINCIPIO DE DEFINITIVIDAD. LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO NO EXIGE MAYORES REQUISITOS PARA CONCEDER LA SUSPENSIÓN DE LOS ACTOS RECLAMADOS, QUE LOS PREVISTOS EN LA LEY DE AMPARO.
The LFPCA does not demand more than the Amparo Law for a stay: hard-to-repair harm is built into weighing apparent good law, delay risk and public interest. The federal nullity action must be pursued before indirect amparo.
Electronic filings in amparo. Of the dates and times under "Date: (UTC/CDMX)" in the cryptographic evidence-transaction generated by the Federal Judiciary's online portal, the one to consider for timeliness is Mexico City time.
Official heading (Spanish): PROMOCIONES ELECTRÓNICAS EN EL JUICIO DE AMPARO. LA FECHA Y HORA DE PRESENTACIÓN QUE DEBE TOMARSE EN CUENTA PARA DETERMINAR SU OPORTUNIDAD, ENTRE LAS QUE APARECEN EN EL APARTADO: "FECHA: (UTC/CDMX)" DE LA "EVIDENCIA CRIPTOGRÁFICA-TRANSACCIÓN" QUE GENERA EL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN, SON LAS QUE CORRESPONDEN AL HUSO HORARIO DE LA CIUDAD DE MÉXICO.
To judge whether an electronic amparo filing is timely, use the Mexico City date and time in the "Date: (UTC/CDMX)" field of the cryptographic evidence the Federal Judiciary portal generates, not the UTC time.
Provisional stay in indirect amparo. It is available against a new field audit order stemming from a prior audit, and its execution, when the administrative litigation declared outright annulment on substantive grounds of the assessment, given res judicata.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN EL JUICIO DE AMPARO INDIRECTO. PROCEDE CONCEDERLA CONTRA LA NUEVA ORDEN DE VISITA DOMICILIARIA DERIVADA DE UN PROCEDIMIENTO DE FISCALIZACIÓN ANTERIOR Y SU EJECUCIÓN, CUANDO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO SE DECLARÓ LA NULIDAD LISA Y LLANA POR VICIOS DE FONDO DE LA RESOLUCIÓN QUE DETERMINA EL CRÉDITO FISCAL A LA PARTE QUEJOSA, AL EXISTIR COSA JUZGADA.
A provisional stay is available against a new field audit order stemming from an earlier audit when the administrative court annulled the assessment outright on the merits, because of res judicata. It guards against being audited again on a closed matter.
Standing to file the review appeal in indirect amparo. The Deputy Director of Amparo Proceedings for Coordinated Revenues, substituting for the Deputy Attorney for Litigation of the Mexico City Tax Attorney's Office, lacks it when judgments on the property tax subsidy agreement are challenged.
Official heading (Spanish): LEGITIMACIÓN PARA INTERPONER EL RECURSO DE REVISIÓN EN EL JUICIO DE AMPARO INDIRECTO. NO LA TIENE LA SUBDIRECTORA DE JUICIOS DE AMPARO DE INGRESOS COORDINADOS, EN SUPLENCIA POR AUSENCIA DE LA SUBPROCURADORA DE LO CONTENCIOSO DE LA PROCURADURÍA FISCAL DE LA CIUDAD DE MÉXICO, EN REPRESENTACIÓN DE LA JEFA DE GOBIERNO DE LA CIUDAD DE MÉXICO, CUANDO SE RECLAMEN LAS SENTENCIAS QUE RESUELVEN SOBRE UN ACUERDO DE CARÁCTER GENERAL POR EL QUE SE OTORGAN SUBSIDIOS FISCALES PARA EL PAGO DEL IMPUESTO PREDIAL.
The Deputy Director of Amparo Proceedings for Coordinated Revenues, standing in for the Deputy Attorney for Litigation of the Mexico City Tax Attorney's Office, cannot file a review appeal against judgments on the property tax subsidy agreement.
Acts challenged in indirect amparo. The district judge's improper study of their existence must be corrected ex officio by the reviewing court.
Official heading (Spanish): ACTOS RECLAMADOS EN EL AMPARO INDIRECTO. EL ESTUDIO INDEBIDO DEL JUEZ DE DISTRITO SOBRE SU EXISTENCIA, ES UN ASPECTO QUE DEBE SER SUBSANADO, DE OFICIO, POR EL TRIBUNAL REVISOR.
If the district judge used an incorrect method to study whether the challenged acts exist, the Collegiate Circuit Court hearing the review must correct it ex officio.
Complaint. The Puebla State Executive has standing to file it against an order granting a provisional stay regarding the application and consequences of a general rule [analogous application of jurisprudence 2a./J. 23/2023 (11a.)].
Official heading (Spanish): RECURSO DE QUEJA. EL PODER EJECUTIVO DEL ESTADO DE PUEBLA ESTÁ LEGITIMADO PARA INTERPONERLO CONTRA EL AUTO O RESOLUCIÓN QUE CONCEDE LA SUSPENSIÓN PROVISIONAL RESPECTO DE LA APLICACIÓN Y LAS CONSECUENCIAS DE UNA NORMA GENERAL [APLICACIÓN ANALÓGICA DE LA JURISPRUDENCIA 2a./J. 23/2023 (11a.)].
The Puebla State Executive, as an authority taking part in issuing a rule, may file a complaint against an order granting a provisional stay on its application and consequences, by analogy with jurisprudence 2a./J. 23/2023.
Property tax. Effects of granting amparo against article two, subsections a) and b) of the general agreement granting tax subsidies in Mexico City, for 2020 and 2022.
Official heading (Spanish): IMPUESTO PREDIAL. EFECTOS DE LA CONCESIÓN DEL AMPARO CONTRA EL ARTÍCULO SEGUNDO, INCISOS A) Y B), DEL ACUERDO DE CARÁCTER GENERAL POR EL QUE SE OTORGAN SUBSIDIOS FISCALES PARA EL PAGO DE ESE TRIBUTO EN LA CIUDAD DE MÉXICO, CORRESPONDIENTE A LOS AÑOS 2020 Y 2022.
If amparo is granted only against subsection a) of article two of Mexico City's 2020 and 2022 property tax subsidy agreement, its effect is to replace the fixed quota originally set in Article 130, section I of the local Tax Code.
Notice under the second paragraph of Article 64 of the Amparo Law. It must be given to the complainant when the Collegiate Circuit Court notes ex officio that the act challenged has ceased under Article 61, section XXI, after an objection appeal against a finding of compliance with an amparo judgment was upheld.
Official heading (Spanish): VISTA A QUE SE REFIERE EL PÁRRAFO SEGUNDO DEL ARTÍCULO 64 DE LA LEY DE AMPARO. DEBE DARSE A LA PARTE QUEJOSA, CUANDO EL TRIBUNAL COLEGIADO DE CIRCUITO ADVIERTE OFICIOSAMENTE QUE SE ACTUALIZA LA CAUSA DE IMPROCEDENCIA PREVISTA EN EL ARTÍCULO 61, FRACCIÓN XXI, DE LA LEY DE AMPARO, POR HABER CESADO LOS EFECTOS DEL ACTO RECLAMADO, COMO CONSECUENCIA DE DECLARAR FUNDADO UN RECURSO DE INCONFORMIDAD INTERPUESTO CONTRA LA RESOLUCIÓN QUE TIENE POR CUMPLIDA UNA SENTENCIA DE AMPARO.
If the Collegiate Court notes ex officio that the challenged act has ceased because an objection against a finding of compliance with an amparo judgment was upheld, it must give the complainant notice (Articles 64 and 61, section XXI, Amparo Law).
Expansion of an indirect amparo complaint. When the clarifying brief is dropped in the judicial mailbox of the Common Correspondence Office of the District Courts as a simple photocopy bearing graphic signs of the signatory, the signatory must be required to cure the irregularity.
Official heading (Spanish): AMPLIACIÓN DE LA DEMANDA DE AMPARO INDIRECTO. CUANDO EL ESCRITO QUE LA ACLARA SE DEPOSITA EN EL BUZÓN JUDICIAL DE LA OFICINA DE CORRESPONDENCIA COMÚN DE LOS JUZGADOS DE DISTRITO EN FOTOCOPIA SIMPLE Y PRESENTA SIGNOS GRÁFICOS DEL SUSCRIPTOR, DEBE REQUERIRSE A ÉSTE PARA QUE SUBSANE TAL IRREGULARIDAD.
If the brief clarifying an expanded amparo complaint is placed in the judicial mailbox as a plain photocopy with graphic marks of the signer, the court must require the signer to cure the irregularity.
Complaint appeal (recurso de queja) under article 97, section I, subsection b) of the Amparo Law. An appeal against the provisional stay of the monthly income tax withholding on the petitioner's pension is moot if the definitive stay is later granted, even if a ruling on the appellant was reserved.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO B), DE LA LEY DE AMPARO. DEBE DECLARARSE SIN MATERIA EL INTERPUESTO CONTRA EL PROVEÍDO QUE CONCEDIÓ LA SUSPENSIÓN PROVISIONAL DEL ACTO RECLAMADO, CONSISTENTE EN LA RETENCIÓN MENSUAL DEL IMPUESTO SOBRE LA RENTA APLICADA A LA PENSIÓN DE LA PARTE QUEJOSA, SI POSTERIORMENTE SE OTORGA LA MEDIDA CAUTELAR DEFINITIVA, SIN PERJUICIO DE QUE SE HAYA RESERVADO PRONUNCIAMIENTO EN RELACIÓN CON LA AUTORIDAD EXACTORA RECURRENTE.
A complaint appeal by a tax authority against the provisional stay of monthly income tax withholding on the petitioner's pension is moot once the definitive stay is granted, even if the ruling on that authority was reserved.
Exception to the definitiveness principle in indirect amparo. It applies when the unconstitutionality of a general norm applied in the challenged act is raised (jurisprudence 2a./J. 71/2000 does not apply).
Official heading (Spanish): EXCEPCIÓN AL PRINCIPIO DE DEFINITIVIDAD EN EL JUICIO DE AMPARO INDIRECTO. SE ACTUALIZA CUANDO SE HACE VALER LA INCONSTITUCIONALIDAD DE UNA NORMA GENERAL APLICADA EN EL ACTO RECLAMADO (INAPLICABILIDAD DE LA TESIS DE JURISPRUDENCIA 2a./J. 71/2000).
When the unconstitutionality of the general norm applied in the challenged act is raised and no other inadmissibility ground is manifest and indisputable, the definitiveness exception applies and the complaint must be admitted. Jurisprudence 2a./J. 71/2000 does not apply.
Proportionality test. The burden of proving that the legislative measure is necessary to achieve the constitutionally valid aim lies with the issuing authority.
Official heading (Spanish): TEST DE PROPORCIONALIDAD. LA CARGA DE ACREDITAR QUE LA MEDIDA LEGISLATIVA ADOPTADA ES NECESARIA PARA LOGRAR EL FIN CONSTITUCIONALMENTE VÁLIDO, CORRESPONDE A LA AUTORIDAD EMISORA.
In the proportionality test, the authority issuing the norm must show the measure is necessary: that no equally suitable but less restrictive alternatives exist to reach the valid constitutional aim. The challenger does not bear that burden first.
Proportionality test. The necessity step of the legislative measure involves both procedural and substantive analysis, which the federal judge must keep distinct when ruling.
Official heading (Spanish): TEST DE PROPORCIONALIDAD. LA GRADA DE NECESIDAD DE LA MEDIDA LEGISLATIVA ADOPTADA IMPLICA UN ANÁLISIS TANTO DE ASPECTOS PROCESALES COMO SUSTANTIVOS, LOS CUALES DEBEN SER DIFERENCIADOS POR EL JUZGADOR FEDERAL AL MOMENTO DE EMITIR SU DECISIÓN.
The necessity step of the proportionality test requires analyzing procedural and substantive aspects in two separate moments, which the federal judge must distinguish when deciding.
Evidence offered in expanding an indirect amparo complaint. Evidence requiring later hearing must be admitted if the report reveals new facts unknown to the petitioner, even if not offered at least 5 business days before the constitutional hearing, provided it relates to the challenged act.
Official heading (Spanish): PRUEBAS OFRECIDAS EN LA AMPLIACIÓN DE LA DEMANDA DE AMPARO INDIRECTO. DEBEN ADMITIRSE LAS QUE REQUIERAN DESAHOGO POSTERIOR, SI DEL INFORME JUSTIFICADO SE ADVIERTEN HECHOS NOVEDOSOS DESCONOCIDOS POR LA QUEJOSA, AUN CUANDO NO SE HAGA CON AL MENOS 5 DÍAS HÁBILES ANTES DE LA AUDIENCIA CONSTITUCIONAL, SIN CONTAR EL DEL OFRECIMIENTO NI EL SEÑALADO PARA LA PROPIA AUDIENCIA, SIEMPRE QUE AQUÉLLAS TENGAN RELACIÓN CON EL ACTO RECLAMADO.
If the responsible authority's report reveals new facts the petitioner did not know, evidence offered with an expanded complaint that needs a later hearing must be admitted even if offered less than five business days before the hearing, provided it relates to the challenged act.
Complaint appeal (recurso de queja) under article 97, section I, subsection a) of the Amparo Law. When only the order treating the complaint as not filed is challenged for failure to prove standing, despite proof of having requested the records from the responsible authority, both orders must be analyzed together to verify whether the first was justified and, if not, the district judge ordered to admit the complaint and require the documents.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO A), DE LA LEY DE AMPARO. CUANDO SÓLO SE IMPUGNE EL AUTO QUE TUVO POR NO PRESENTADA LA DEMANDA, ANTE LA FALTA DE DESAHOGO DE LA PREVENCIÓN PARA ACREDITAR LA PERSONALIDAD DE LA PROMOVENTE, NO OBSTANTE HABER DEMOSTRADO QUE SOLICITÓ LAS CONSTANCIAS RESPECTIVAS A LA AUTORIDAD RESPONSABLE, DEBEN ANALIZARSE CONJUNTAMENTE AMBOS PROVEÍDOS, PARA VERIFICAR SI AQUÉL SE JUSTIFICÓ Y, EN SU CASO, ORDENAR AL JUEZ DE DISTRITO ADMITIR LA DEMANDA Y REQUERIR LA EXHIBICIÓN DE ÉSTAS.
When a queja challenges only the order treating the complaint as not filed for failing to prove standing, despite proof that the records were requested from the responsible authority, both orders must be reviewed together. If the first was unjustified, the complaint must be admitted.
Acts based on a rule declared unconstitutional with general effects by the SCJN Plenary. They may be challenged, at the affected party's choice, through indirect amparo or a complaint for non-compliance with the general declaration of unconstitutionality.
Official heading (Spanish): ACTOS FUNDADOS EN UNA NORMA DECLARADA INCONSTITUCIONAL CON EFECTOS GENERALES POR EL PLENO DE LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN. PUEDEN IMPUGNARSE, A ELECCIÓN DEL AFECTADO, MEDIANTE EL JUICIO DE AMPARO INDIRECTO O LA DENUNCIA POR INCUMPLIMIENTO DE LA DECLARATORIA GENERAL DE INCONSTITUCIONALIDAD.
When an act rests on a rule declared unconstitutional with general effects, the affected party may choose between indirect amparo and a complaint for non-compliance with the general declaration. Weigh which route offers better control over deadlines and evidence.
SCJN case law. Collegiate Circuit Courts and other courts bound to follow it cannot disregard it, even if they believe it was improperly compiled, nor depart from applying it.
Official heading (Spanish): JURISPRUDENCIA DE LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN. LOS TRIBUNALES COLEGIADOS DE CIRCUITO Y LOS DEMÁS ÓRGANOS JURISDICCIONALES SUJETOS A OBSERVARLA NO PUEDEN DESATENDERLA, AUN CUANDO ESTIMEN QUE FUE INDEBIDAMENTE COMPILADA Y, POR TANTO, APARTARSE DE SU APLICACIÓN.
Collegiate Circuit Courts and other bound courts must apply SCJN binding precedent (jurisprudencia) even if they think it was improperly compiled. They cannot depart from it on that ground, so a current SCJN criterion can be invoked despite objections to its registration.
Lis pendens. When an amparo court receives a complaint related to one it previously admitted from the same plaintiff, against identical challenged acts and responsible authorities, it may validly dismiss the later complaint outright where the ground for inadmissibility under Article 61, section X, of the Amparo Law is manifest and indisputable.
Official heading (Spanish): LITISPENDENCIA. CUANDO EN UN TRIBUNAL DE AMPARO SE RECIBE UNA DEMANDA QUE GUARDA RELACIÓN CON OTRA PREVIAMENTE ADMITIDA EN ESE ÓRGANO JUDICIAL PROMOVIDA POR EL MISMO QUEJOSO, CONTRA IDÉNTICOS ACTOS RECLAMADOS Y AUTORIDADES RESPONSABLES, VÁLIDAMENTE PUEDE DESECHARSE DE PLANO LA DEMANDA POSTERIOR, AL CONSTATARSE DE FORMA MANIFIESTA E INDUDABLE LA CAUSA DE IMPROCEDENCIA PREVISTA EN LA FRACCIÓN X DEL ARTÍCULO 61 DE LA LEY DE AMPARO.
If the same plaintiff files a second complaint in the same court against identical acts and authorities, the court may dismiss it outright for lis pendens (Article 61, section X, Amparo Law). Avoid duplicate filings.
Appeal (recurso de queja) under Article 97, section I, subsection b), of the Amparo Law. It lies against the incidental ruling that revokes the ex officio, immediate stay in indirect amparo.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO B), DE LA LEY DE AMPARO. PROCEDE CONTRA LA RESOLUCIÓN INCIDENTAL QUE REVOCA LA CONCESIÓN DE LA SUSPENSIÓN DE OFICIO Y DE PLANO EN EL JUICIO DE AMPARO INDIRECTO.
The recurso de queja under Article 97, section I, subsection b), of the Amparo Law lies against the incidental ruling that revokes the ex officio, immediate stay in indirect amparo. There is a route to defend that protection.
Notice to the plaintiff under Article 64, second paragraph, of the Amparo Law. In responding, the plaintiff may raise the unconstitutionality of the provision underlying the inadmissibility ground the reviewing court identified ex officio.
Official heading (Spanish): VISTA AL QUEJOSO EN TÉRMINOS DEL ARTÍCULO 64, PÁRRAFO SEGUNDO, DE LA LEY DE AMPARO. EN SU DESAHOGO ES POSIBLE PLANTEAR LA INCONSTITUCIONALIDAD DEL PRECEPTO EN EL QUE SE SUSTENTA LA CAUSA DE IMPROCEDENCIA ADVERTIDA DE OFICIO POR EL ÓRGANO REVISOR.
When responding to the notice under Article 64, second paragraph, of the Amparo Law, the plaintiff may challenge the constitutionality of the provision behind an inadmissibility ground raised ex officio by the reviewing court. The notice is a chance to defend, not a formality.
Provisional stay in indirect amparo. It may be granted with restorative effects against the omission to process the review appeal under Article 91 of the Nuevo León Administrative Justice Law.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN EL JUICIO DE AMPARO INDIRECTO. PROCEDE CONCEDERLA CON EFECTOS RESTITUTORIOS CONTRA LA OMISIÓN DE TRAMITAR EL RECURSO DE REVISIÓN A QUE SE REFIERE EL ARTÍCULO 91 DE LA LEY DE JUSTICIA ADMINISTRATIVA PARA EL ESTADO Y MUNICIPIOS DE NUEVO LEÓN.
A provisional stay with restorative effects may be granted against the omission to process the review appeal under Article 91 of the Nuevo León Administrative Justice Law, so that it is docketed, assigned and listed for decision.
Indirect amparo complaint filed physically. Submitting the motion that complies with the request for service copies through the Federal Judiciary's online services portal is no ground for dismissal.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO PRESENTADA FÍSICAMENTE. EL HECHO DE QUE LA PROMOCIÓN PARA CUMPLIR EL REQUERIMIENTO DE EXHIBIR LAS COPIAS DE TRASLADO SE PRESENTE A TRAVÉS DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN, NO ES MOTIVO PARA SU DESECHAMIENTO.
A physically filed amparo complaint cannot be dismissed because the motion supplying the service copies was sent through the Federal Judiciary's online portal. That reading of article 110 of the Amparo Law is too restrictive.
Digitally certified copies of court files. Formalities to observe when transmitting them as a digital file by email.
Official heading (Spanish): COPIAS DE EXPEDIENTES JUDICIALES CERTIFICADAS DIGITALMENTE. FORMALIDADES QUE DEBEN OBSERVARSE PARA SU TRANSMISIÓN EN ARCHIVO DIGITAL POR MEDIO DE CORREO ELECTRÓNICO.
Sending digitally certified copies by email requires the court to adopt measures securing the transmission. Confirm what you receive meets these formalities before using it in a case.
Digitally certified copies of court files. They may be delivered by transmitting a digital file by email.
Official heading (Spanish): COPIAS DE EXPEDIENTES JUDICIALES CERTIFICADAS DIGITALMENTE. SU ENTREGA PUEDE REALIZARSE MEDIANTE LA TRANSMISIÓN DE UN ARCHIVO DIGITAL POR CORREO ELECTRÓNICO.
Digitally certified copies authorized with the judiciary's FIREL may be delivered as a digital file by email. You can request them that way and avoid trips to the courthouse.
Digitally certified copies of court files. Issuing them is proper using the FIREL (Federal Judiciary certified electronic signature) of the person who checks them.
Official heading (Spanish): COPIAS DE EXPEDIENTES JUDICIALES CERTIFICADAS DIGITALMENTE. SU EXPEDICIÓN ES PROCEDENTE MEDIANTE EL USO DE LA FIRMA ELECTRÓNICA CERTIFICADA DEL PODER JUDICIAL DE LA FEDERACIÓN (FIREL) DE LA PERSONA QUE LAS COTEJE.
Issuing digitally certified copies with the FIREL of the person who checks them is proper. That signature validates the certification without a handwritten one.
Legal interest in indirect amparo. To show it when challenging as a normative system the provisions reformed by the December 9, 2019 decree on restricting the digital seal certificate for CFDI issuance, the petitioner must prove it gave tax effects to receipts issued by a taxpayer on the article 69-B list of the Federal Tax Code.
Official heading (Spanish): INTERÉS JURÍDICO EN EL JUICIO DE AMPARO INDIRECTO. PARA ACREDITARLO CUANDO SE RECLAMAN COMO SISTEMA NORMATIVO LAS DISPOSICIONES REFORMADAS Y ADICIONADAS POR DECRETO PUBLICADO EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 9 DE DICIEMBRE DE 2019, QUE REGULAN EL PROCEDIMIENTO PARA RESTRINGIR EL CERTIFICADO DE SELLO DIGITAL PARA LA EXPEDICIÓN DE COMPROBANTES FISCALES DIGITALES POR INTERNET (CFDI) Y PREVÉN LAS BASES PARA QUE LOS CONTRIBUYENTES CORRIJAN SU SITUACIÓN FISCAL, SE REQUIERE DEMOSTRAR QUE A ESOS COMPROBANTES EXPEDIDOS POR UN CONTRIBUYENTE INCLUIDO EN EL LISTADO A QUE SE REFIERE EL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN, SE LES DIERON EFECTOS FISCALES.
To show legal interest when challenging the December 9, 2019 decree reforms on CSD restriction as a normative system, the petitioner must prove it gave tax effects to CFDI issued by a taxpayer on the article 69-B list of the Federal Tax Code.
Presumption of nonexistent transactions procedure. Article 69-B of the Federal Tax Code, which regulates it, is not subject to the tax justice principles of article 31, section IV of the Constitution.
Official heading (Spanish): PROCEDIMIENTO DE PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES. AL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN QUE LO REGULA, NO LE SON APLICABLES LOS PRINCIPIOS DE JUSTICIA TRIBUTARIA CONTENIDOS EN EL PRECEPTO 31, FRACCIÓN IV, DE LA CONSTITUCIÓN GENERAL.
Article 69-B of the Federal Tax Code, on the presumption of nonexistent transactions, is not governed by the tax principles of article 31, section IV of the Constitution. A challenge to the rule cannot rest on them.
Presumption of nonexistent transactions procedure. Article 69-B of the Federal Tax Code does not violate the legal certainty principle of article 16 of the Constitution.
Official heading (Spanish): PROCEDIMIENTO DE PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES. EL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN QUE LO REGULA, NO VIOLA EL PRINCIPIO DE SEGURIDAD JURÍDICA PREVISTO EN EL PRECEPTO 16 DE LA CONSTITUCIÓN GENERAL.
Article 69-B of the Federal Tax Code does not violate the legal certainty principle of article 16 of the Constitution in regulating the authority's verification power in the nonexistent-transactions presumption procedure.
Amparo for violation of the right of petition. The manifest and indisputable inadmissibility ground that the "brief period" for the authority to respond has not elapsed must be rejected, as it requires a detailed analysis that cannot be resolved in the initial order.
Official heading (Spanish): JUICIO DE AMPARO PROMOVIDO POR VIOLACIÓN AL DERECHO DE PETICIÓN. DEBE DESESTIMARSE LA CAUSA MANIFIESTA E INDUDABLE DE IMPROCEDENCIA FUNDADA EN QUE NO HA TRANSCURRIDO EL "BREVE TÉRMINO" PARA QUE LA RESPONSABLE DÉ RESPUESTA AL QUEJOSO, AL CONSTITUIR UNA CUESTIÓN SUPEDITADA A UN ANÁLISIS PORMENORIZADO DEL ASUNTO, QUE NO PUEDE DILUCIDARSE EN EL AUTO INICIAL.
In amparo for violation of the right of petition, the initial order is not the time to decide whether the "brief period" to respond has passed. It requires detailed analysis and is not a manifest and indisputable inadmissibility ground.
Reclamation appeal. It lies against the order admitting a direct amparo complaint.
Official heading (Spanish): RECURSO DE RECLAMACIÓN. PROCEDE EN CONTRA DEL AUTO QUE ADMITE A TRÁMITE UNA DEMANDA DE AMPARO DIRECTO.
The reclamation appeal under Article 104 of the Amparo Law lies against the order admitting a direct amparo complaint. Admission can be contested immediately.
Indirect amparo complaint. An order to clarify it is proper strictly for the situations in article 114 of the Amparo Law.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. LA PREVENCIÓN PARA QUE SE ACLARE PROCEDE ESTRICTAMENTE RESPECTO DE LOS SUPUESTOS PREVISTOS EN EL ARTÍCULO 114 DE LA LEY DE AMPARO.
A district judge exceeds article 114 of the Amparo Law by requiring, beyond the acts challenged and the authorities, details on the acts' background or the effects sought for the stay. Clarification orders are limited to the article's cases.
Withdrawal of amparo. It does not imply tacit consent to the acts challenged in a second suit already pending (jurisprudence P./J. 3/96 does not apply).
Official heading (Spanish): DESISTIMIENTO DEL JUICIO DE AMPARO. NO IMPLICA EL CONSENTIMIENTO TÁCITO DE LOS ACTOS RECLAMADOS EN UN SEGUNDO JUICIO, CUANDO ÉSTE YA ESTABA EN TRÁMITE (INAPLICABILIDAD DE LA TESIS DE JURISPRUDENCIA P./J. 3/96).
Withdrawing an amparo does not imply tacit consent to the acts challenged in a second suit that was already pending. Jurisprudence P./J. 3/96 does not apply.
Manifest and indisputable ground of inadmissibility in indirect amparo. To find it and dismiss the complaint outright, it must emerge from the complaint, its annexes, its clarification, a notorious fact such as SISE data, or a secure web page.
Official heading (Spanish): CAUSA MANIFIESTA E INDUDABLE DE IMPROCEDENCIA DEL JUICIO DE AMPARO INDIRECTO. PARA TENERLA POR ACREDITADA Y DESECHAR DE PLANO LA DEMANDA, DEBE EMERGER DE ÉSTA, DE SUS ANEXOS, DE SU ACLARACIÓN, DE UN HECHO NOTORIO, COMO LOS DATOS DEL SISTEMA INTEGRAL DE SEGUIMIENTO DE EXPEDIENTES (SISE), O DE ALGUNA PÁGINA WEB SEGURA.
To dismiss an indirect amparo complaint outright, the manifest and indisputable inadmissibility ground must emerge from the complaint, its annexes, its clarification, a notorious fact such as SISE data, or a secure web page.
Additional employment promotion tax. The repealed Quintana Roo tax violates the principle of tax proportionality [analogous application of jurisprudence 2a./J. 126/2013 (10a.)].
Official heading (Spanish): IMPUESTO ADICIONAL PARA EL FOMENTO AL EMPLEO. EL PREVISTO EN LA LEY RELATIVA DEL ESTADO DE QUINTANA ROO, ABROGADA, TRANSGREDE EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA [APLICABILIDAD POR ANALOGÍA DE LA JURISPRUDENCIA 2a./J. 126/2013 (10a.)].
Quintana Roo's repealed additional employment promotion tax lacks the traits of a surtax and violates tax proportionality; jurisprudence 2a./J. 126/2013 (10a.) applies by analogy.
Indirect amparo complaint. Article 3, section VI of General Agreement 12/2020 of the Federal Judiciary Council plenary is not valid grounds to require the petitioner to submit the document proving its standing.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. EL ARTÍCULO 3, FRACCIÓN VI, DEL ACUERDO GENERAL 12/2020, DEL PLENO DEL CONSEJO DE LA JUDICATURA FEDERAL, NO CONSTITUYE UN FUNDAMENTO VÁLIDO PARA PREVENIR A LA PARTE QUEJOSA PARA QUE EXHIBA EL DOCUMENTO QUE ACREDITE SU PERSONALIDAD.
Article 3, section VI of General Agreement 12/2020 of the Federal Judiciary Council plenary is not valid grounds to require a petitioner who omitted the deed proving its representation to submit it.
Amparo against laws. Attributing to the Treasury of Mexico City's Administration and Finance Secretariat the application, execution and collection of a self-assessed tax is not a manifest and indubitable ground to partially dismiss the complaint or exclude it as responsible authority.
Official heading (Spanish): AMPARO CONTRA LEYES. EL HECHO DE QUE SE ATRIBUYA A LA TESORERÍA DE LA SECRETARÍA DE ADMINISTRACIÓN Y FINANZAS DE LA CIUDAD DE MÉXICO LA APLICACIÓN, EJECUCIÓN Y COBRO DE UN IMPUESTO REALIZADO A TRAVÉS DE AUTOLIQUIDACIÓN, NO ES CAUSA MANIFIESTA E INDUDABLE DE DESECHAMIENTO PARCIAL DE LA DEMANDA, RESPECTO DE LOS ACTOS ATRIBUIDOS A ESA AUTORIDAD, O PARA NO TENERLA COMO RESPONSABLE.
Attributing to the Mexico City Treasury the application and collection of a self-assessed tax is not a manifest, indubitable ground to dismiss the complaint in part or to exclude the Treasury as a responsible authority.
Standing in direct amparo. Decentralized public bodies have it to challenge a final contentious-administrative judgment upholding a tax authority's partial rejection of a VAT refund.
Official heading (Spanish): LEGITIMACIÓN EN EL JUICIO DE AMPARO DIRECTO. LA TIENEN LOS ORGANISMOS PÚBLICOS DESCENTRALIZADOS PARA PROMOVERLO CONTRA LA SENTENCIA DEFINITIVA DICTADA EN SEDE CONTENCIOSA ADMINISTRATIVA QUE RECONOCE LA VALIDEZ DEL ACTO, CONSISTENTE EN LA DETERMINACIÓN DE LA AUTORIDAD FISCAL QUE RECHAZA PARCIALMENTE LA DEVOLUCIÓN DEL SALDO A FAVOR POR CONCEPTO DE IMPUESTO AL VALOR AGREGADO (IVA).
A decentralized public body may file direct amparo against a contentious-administrative judgment upholding the partial rejection of its VAT refund. Its public status does not defeat standing.
Review appeal in administrative amparo. The standing of whoever files it on behalf of the responsible authority cannot be reviewed ex officio when the District Judge has already recognized that capacity, expressly or implicitly.
Official heading (Spanish): RECURSO DE REVISIÓN EN AMPARO EN MATERIA ADMINISTRATIVA. LA LEGITIMACIÓN DE QUIEN LO INTERPONE EN REPRESENTACIÓN DE LA AUTORIDAD RESPONSABLE NO PUEDE ANALIZARSE DE OFICIO CUANDO EL JUEZ DE DISTRITO YA RECONOCIÓ ESE CARÁCTER, EXPRESA O IMPLÍCITAMENTE.
If the District Judge has already recognized, expressly or implicitly, the capacity of whoever appears for the responsible authority, the Collegiate Court cannot review that standing ex officio on appeal.
Diffuse constitutional review in indirect amparo. When invoking it, the petitioner need not name as responsible authorities those involved in the legislative process of the norm challenged as unconstitutional and applied in the act.
Official heading (Spanish): CONTROL DIFUSO DE CONSTITUCIONALIDAD EN EL JUICIO DE AMPARO INDIRECTO. TRATÁNDOSE DE SU EJERCICIO, EL QUEJOSO NO TIENE LA OBLIGACIÓN DE SEÑALAR COMO AUTORIDADES RESPONSABLES A AQUELLAS QUE INTERVINIERON EN EL PROCESO LEGISLATIVO DE CREACIÓN DE LA NORMA TILDADA DE INCONSTITUCIONAL APLICADA EN EL ACTO RECLAMADO.
When invoking diffuse constitutional review in indirect amparo, the petitioner need not name as responsible authorities those who took part in enacting the norm challenged as unconstitutional.
Real estate acquisition tax. Effects of amparo granted against articles 112 and 113 of the Mexico City Fiscal Code for violating tax proportionality (law in force in 2022).
Official heading (Spanish): IMPUESTO SOBRE ADQUISICIÓN DE INMUEBLES. EFECTOS DEL AMPARO CONCEDIDO CONTRA LOS ARTÍCULOS 112 Y 113 DEL CÓDIGO FISCAL DE LA CIUDAD DE MÉXICO, POR VIOLACIÓN AL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA (LEGISLACIÓN VIGENTE EN 2022).
Amparo against articles 112 and 113 of the Mexico City Fiscal Code (2022 law) does not release the taxpayer from the real estate acquisition tax. Effects are modulated: the range's lower limit is subtracted from the acquisition value and the factor applied to the excess.
Direct amparo complaint. Filing it with the Collegiate Circuit Court that heard a prior case does not interrupt the filing period.
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO. SU PRESENTACIÓN ANTE EL TRIBUNAL COLEGIADO DE CIRCUITO QUE CONOCIÓ DE UN JUICIO PREVIO NO INTERRUMPE EL PLAZO PARA SU PROMOCIÓN.
Filing a direct amparo complaint with an authority other than the responsible one, even the Collegiate Circuit Court from a prior case, does not interrupt the fifteen-day period. File it with the responsible authority.
Exception to the definitiveness principle. Exhausting the administrative litigation before indirect amparo is unnecessary when the petitioner claims legal interest, as the Federal Law of Administrative Litigation Procedure sets stricter stay requirements than the Amparo Law.
Official heading (Spanish): EXCEPCIÓN AL PRINCIPIO DE DEFINITIVIDAD. ES INNECESARIO AGOTAR EL JUICIO CONTENCIOSO ADMINISTRATIVO PREVIAMENTE A PROMOVER EL AMPARO INDIRECTO CUANDO LA PARTE QUEJOSA ADUCE TENER INTERÉS JURÍDICO, AL EXIGIR MAYORES REQUISITOS LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO QUE LA LEY DE AMPARO PARA OTORGAR LA SUSPENSIÓN DEL ACTO RECLAMADO.
A petitioner claiming legal interest need not exhaust the administrative action first: article 28, section I, subsection b) of the LFPCA requires hard-to-repair harm for a stay, a requirement the current Amparo Law no longer imposes.
Legal interest in direct amparo. A petitioner has it to challenge the administrative litigation ruling when seeking greater benefits or an annulment with broader effects than obtained.
Official heading (Spanish): INTERÉS JURÍDICO EN EL JUICIO DE AMPARO DIRECTO. LO TIENE EL QUEJOSO PARA IMPUGNAR LA SENTENCIA DICTADA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO, CUANDO PRETENDE MAYORES BENEFICIOS O UNA NULIDAD CON MAYORES EFECTOS A LOS OBTENIDOS.
A party has legal interest to challenge an administrative litigation ruling in direct amparo when seeking greater benefits or broader annulment effects than it obtained. This opens a path to contest a partial win.
Legal interest in direct amparo. The representative of a company's workers has it when seeking a higher profit-sharing amount than the one set in the resolution upheld in the administrative litigation ruling.
Official heading (Spanish): INTERÉS JURÍDICO EN EL JUICIO DE AMPARO DIRECTO. LO TIENE EL REPRESENTANTE DE LOS TRABAJADORES DE UNA PERSONA MORAL, CUANDO PRETENDE OBTENER UN MONTO DE UTILIDADES MAYOR AL ESTABLECIDO EN LA RESOLUCIÓN CUYA VALIDEZ SE DECLARÓ EN LA SENTENCIA DEL JUICIO CONTENCIOSO ADMINISTRATIVO RECLAMADA.
The workers' representative of a company has legal interest to file direct amparo when seeking a larger profit-sharing amount than that set in the resolution upheld in the administrative litigation judgment.
Electronic review procedure under article 42, section IX of the Federal Tax Code. Indirect amparo does not lie against the provisional resolution, the pre-assessment notice and their service records, which are neither final resolutions nor affect substantive rights.
Official heading (Spanish): PROCEDIMIENTO DE REVISIÓN ELECTRÓNICA PREVISTO EN EL ARTÍCULO 42, FRACCIÓN IX, DEL CÓDIGO FISCAL DE LA FEDERACIÓN. ES IMPROCEDENTE EL JUICIO DE AMPARO INDIRECTO CONTRA LA RESOLUCIÓN PROVISIONAL, EL OFICIO DE PRELIQUIDACIÓN Y SUS RESPECTIVAS CONSTANCIAS DE NOTIFICACIÓN, AL NO CONSTITUIR RESOLUCIONES DEFINITIVAS NI VULNERAR DERECHOS SUSTANTIVOS.
In an electronic review under article 42, section IX of the Federal Tax Code, the provisional resolution, pre-assessment notice and service records are neither final nor affect substantive rights, so indirect amparo does not lie.
Procedural violation in indirect amparo. The district judge's missing signature on the appealed judgment is one and warrants reinstating the proceeding.
Official heading (Spanish): VIOLACIÓN A LAS REGLAS DEL PROCEDIMIENTO DEL JUICIO DE AMPARO INDIRECTO. LA CONSTITUYE LA FALTA DE FIRMA DEL JUEZ DE DISTRITO EN LA SENTENCIA RECURRIDA, LO CUAL AMERITA SU REPOSICIÓN.
A district judge's missing signature on the appealed judgment is a procedural violation in the underlying amparo and requires the proceeding to be reinstated.
Ineffective grievances of the responsible authority in amparo appeals. Those arguing that the district judge violated its fundamental rights under the Constitution are ineffective.
Official heading (Spanish): AGRAVIOS INOPERANTES DE LA AUTORIDAD RESPONSABLE EN LOS RECURSOS DEL JUICIO DE AMPARO. LO SON AQUELLOS EN LOS CUALES ADUCE QUE EL JUEZ DE DISTRITO VIOLÓ EN SU PERJUICIO LOS DERECHOS FUNDAMENTALES CONSAGRADOS EN LA CONSTITUCIÓN POLÍTICA DE LOS ESTADOS UNIDOS MEXICANOS.
Grievances in which the responsible authority claims the district judge violated its fundamental rights are ineffective, because authorities hold obligations, not fundamental rights.
Indirect amparo complaint. The mere possibility that an ordinary defense exists against the challenged act is not a manifest and indisputable ground of inadmissibility to dismiss it outright.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. LA SOLA POSIBILIDAD DE QUE PROCEDA UN MEDIO ORDINARIO DE DEFENSA CONTRA EL ACTO RECLAMADO, NO CONSTITUYE UNA CAUSA MANIFIESTA E INDUDABLE DE IMPROCEDENCIA PARA DESECHARLA DE PLANO.
The mere possibility of an ordinary remedy does not justify dismissing an indirect amparo complaint outright on definitiveness grounds. The inadmissibility must be manifest and indisputable.
Electronically certified copies in amparo. Issuance may be authorized using the Federal Judiciary's advanced electronic signature (FIREL) and sent from the institutional email.
Official heading (Spanish): COPIAS CERTIFICADAS ELECTRÓNICAMENTE EN EL JUICIO DE AMPARO. PROCEDE AUTORIZAR SU EXPEDICIÓN MEDIANTE EL USO DE LA FIRMA ELECTRÓNICA CERTIFICADA DEL PODER JUDICIAL DE LA FEDERACIÓN (FIREL) Y SU ENVÍO DESDE EL CORREO ELECTRÓNICO INSTITUCIONAL.
In amparo, electronically certified copies may be issued with the clerk's FIREL signature and sent from the court's institutional email to the address the applicant provides.
Electronically certified copies in amparo. Procedure for issuing and delivering them by institutional email.
Official heading (Spanish): COPIAS CERTIFICADAS ELECTRÓNICAMENTE EN EL JUICIO DE AMPARO. PROCEDIMIENTO PARA SU EXPEDICIÓN Y ENTREGA MEDIANTE EL CORREO ELECTRÓNICO INSTITUCIONAL.
On request, the court order authorizes electronically certified copies with FIREL; the file is sent from the certifying body's institutional email to the address the applicant supplies, at the applicant's own responsibility.
Tax review appeal. When challenging a ruling issued in compliance with an amparo judgment, the deadline runs from the day after notice of that ruling takes effect, under Article 63 of the Federal Administrative Litigation Law.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. EL PLAZO PARA INTERPONERLO CUANDO SE IMPUGNA UNA SENTENCIA DICTADA EN CUMPLIMIENTO A LA EJECUTORIA DE AMPARO, DEBE COMPUTARSE A PARTIR DEL DÍA SIGUIENTE A AQUEL EN QUE SURTA EFECTOS LA NOTIFICACIÓN DE LA SENTENCIA RESPECTIVA EN TÉRMINOS DEL ARTÍCULO 63 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.
For a judgment issued in compliance with an amparo ruling, the fifteen-day tax review appeal deadline (Article 63, Federal Administrative Litigation Law) runs from the day after notice takes effect.
Complaint under Article 97, section I, subsection e) of the Amparo Law. It lies against a District Court's refusal to declare the stay incident moot.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO E), DE LA LEY DE AMPARO. PROCEDE CONTRA LA RESOLUCIÓN DEL JUZGADO DE DISTRITO QUE NIEGA DECLARAR SIN MATERIA EL INCIDENTE DE SUSPENSIÓN.
The complaint under Article 97, section I, subsection e) of the Amparo Law lies against a District Court's refusal to declare the stay incident moot, even if the final stay has not been decided.
Review appeal in amparo against laws. The Jalisco Congress has standing to appeal a judgment declaring Article 16, section I, subsection h) of the Jalisco Revenue Law for 2019 and 2021 unconstitutional, when it contests the scope of the declaration and its grievances relate to the rule's content.
Official heading (Spanish): RECURSO DE REVISIÓN EN AMPARO CONTRA LEYES. EL CONGRESO DEL ESTADO DE JALISCO TIENE LEGITIMACIÓN PARA RECURRIR LA SENTENCIA QUE DECLARA LA INCONSTITUCIONALIDAD DEL ARTÍCULO 16, FRACCIÓN I, INCISO H), DE LA LEY DE INGRESOS DEL ESTADO DE JALISCO, PARA LOS EJERCICIOS FISCALES 2019 Y 2021, IMPUGNADO CON MOTIVO DEL PAGO DE DERECHOS EFECTUADO POR EL PARTICULAR, CUANDO CONTROVIERTE LOS ALCANCES DADOS A DICHA DECLARATORIA, Y SUS AGRAVIOS SE ENCUENTRAN ASOCIADOS AL CONTENIDO DE LA NORMA.
The Jalisco Congress may appeal the judgment declaring Article 16, section I, subsection h) of the Jalisco Revenue Law (2019 and 2021) unconstitutional if it contests the declaration's scope and its grievances relate to the rule's content.
Appeal (recurso de queja) under Article 97, section I, subsection e), of the Amparo Law. It lies against the order in indirect amparo denying digitization of records sent by the responsible authority related to the challenged act.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO E), DE LA LEY DE AMPARO. PROCEDE CONTRA EL ACUERDO DICTADO EN EL JUICIO DE AMPARO INDIRECTO QUE NIEGA LA DIGITALIZACIÓN DE CONSTANCIAS REMITIDAS POR LA AUTORIDAD RESPONSABLE Y QUE ESTÁN RELACIONADAS CON EL ACTO RECLAMADO.
A recurso de queja under Article 97, section I, subsection e), of the Amparo Law lies against an order in indirect amparo refusing to digitize records sent by the responsible authority that relate to the challenged act.
Appeals in amparo. Electronic filing must go through the Federal Judiciary's Online Services Portal, so it is not valid through the institutional email of courts under the Federal Judiciary Council.
Official heading (Spanish): RECURSOS EN EL JUICIO DE AMPARO. SU INTERPOSICIÓN POR VÍA ELECTRÓNICA DEBE REALIZARSE A TRAVÉS DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN, POR LO QUE NO ES VÁLIDA MEDIANTE EL CORREO INSTITUCIONAL DE LOS ÓRGANOS JURISDICCIONALES A CARGO DEL CONSEJO DE LA JUDICATURA FEDERAL.
Electronic amparo appeals must be filed through the Federal Judiciary's Online Services Portal. Sending them to a court's institutional email is not valid.
Legal interest in indirect amparo. To find it shown, district judges must check the SISE case-tracking system for another proceeding in which the petitioner was a party, treating it as a notorious fact, when the responsible authority files no report.
Official heading (Spanish): INTERÉS JURÍDICO EN EL JUICIO DE AMPARO INDIRECTO. PARA TENERLO POR DEMOSTRADO LOS JUECES DE DISTRITO DEBEN VERIFICAR EN EL SISTEMA INTEGRAL DE SEGUIMIENTO DE EXPEDIENTES (SISE), SI EXISTE UN DIVERSO PROCEDIMIENTO DEL QUE SE ADVIERTA QUE EL QUEJOSO FUE PARTE, PARA INVOCARLO COMO HECHO NOTORIO, ANTE LA FALTA DEL INFORME JUSTIFICADO DE LA RESPONSABLE.
When the responsible authority files no report, the district judge must search the SISE for another proceeding in which the petitioner was a party and treat it as a notorious fact to establish legal interest.
Tax review appeal (recurso de revisión fiscal). When the ruling annuls the resolution outright on substantive grounds but rests on its own finding of formal defects, the Collegiate Circuit Court may exceptionally examine the formal-defect grievances on its own grounds [exception to jurisprudence 2a./J. 37/2014 (10a.)].
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. CUANDO LA SENTENCIA RECURRIDA DECLARA LA NULIDAD LISA Y LLANA DE LA RESOLUCIÓN IMPUGNADA POR VICIOS DE FONDO, PERO ESTA DETERMINACIÓN SE SUSTENTA EN LA NULIDAD POR VICIOS FORMALES SOSTENIDA EN EL PROPIO FALLO, EL TRIBUNAL COLEGIADO DE CIRCUITO ESTÁ FACULTADO, DE MANERA EXCEPCIONAL, PARA EXAMINAR POR SUS PROPIOS MOTIVOS Y FUNDAMENTOS LOS AGRAVIOS VINCULADOS CON LAS VIOLACIONES DE FORMA [EXCEPCIÓN A LA REGLA ESTABLECIDA EN LA TESIS DE JURISPRUDENCIA 2a./J. 37/2014 (10a.)].
Where an outright annulment is labeled substantive but actually rests on the ruling's own finding of a formal defect, the Collegiate Circuit Court may exceptionally review the authority's formal-defect arguments on its own reasoning in a tax review appeal.
Jurisdiction over conflicts of criteria between Collegiate Circuit Courts of the same region but different specialties. It belongs to the Regional Plenary Court with subject-matter jurisdiction over the Collegiate Court that issued the first conflicting criterion.
Official heading (Spanish): COMPETENCIA PARA CONOCER CONTRADICCIONES DE CRITERIOS ENTRE TRIBUNALES COLEGIADOS DE CIRCUITO DE LA MISMA REGIÓN, PERO DE DISTINTA ESPECIALIDAD. CORRESPONDE AL PLENO REGIONAL QUE EJERZA JURISDICCIÓN POR MATERIA SOBRE EL TRIBUNAL COLEGIADO QUE EMITIÓ EL PRIMERO DE LOS CRITERIOS CONTENDIENTES.
When conflicting Collegiate Courts share a region but differ in specialty, the Regional Plenary Court with subject jurisdiction over the court that issued the first criterion decides. This is an isolated precedent.
Subject jurisdiction over a conflict of criteria between semi-specialized Collegiate Circuit Courts on a shared subject, referred by either court. It lies with the Regional Plenary Court where the complaint is filed.
Official heading (Spanish): COMPETENCIA POR MATERIA PARA CONOCER DE UNA CONTRADICCIÓN DE CRITERIOS ENTRE TRIBUNALES COLEGIADOS DE CIRCUITO SEMIESPECIALIZADOS, CUANDO ÉSTA SE ACTUALIZA RESPECTO DE UNA MATERIA COMÚN Y ES ENVIADA PARA SU RESOLUCIÓN POR CUALQUIERA DE LOS TRIBUNALES CONTENDIENTES. SE SURTE EN FAVOR DEL PLENO REGIONAL ANTE EL QUE SE PRESENTE LA DENUNCIA.
For a conflict between semi-specialized Collegiate Courts on a shared subject, the Regional Plenary Court where the complaint is filed decides. This isolated precedent comes from the criminal-law regional court.
Conflict of criteria. The conflicting positions should be analyzed even if a contending Collegiate Circuit Court has ceased to function.
Official heading (Spanish): CONTRADICCIÓN DE CRITERIOS. PROCEDE ANALIZAR LAS POSTURAS DISCREPANTES, AUNQUE ALGÚN TRIBUNAL COLEGIADO DE CIRCUITO CONTENDIENTE HAYA CONCLUIDO FUNCIONES.
Even if one contending Collegiate Circuit Court has ceased to function, the conflict of criteria is still decided on the merits, to unify the interpretation of national law. This is an isolated precedent.
Suspension of the challenged act with restitutory effects. Parameters the court must weigh when it could leave the amparo moot on the merits.
Official heading (Spanish): SUSPENSIÓN DEL ACTO RECLAMADO CON EFECTOS RESTITUTORIOS. PARÁMETROS QUE DEBE TOMAR EN CUENTA EL JUZGADOR AL ANALIZAR LA POSIBILIDAD DE CONCEDERLA ANTE LA EVENTUALIDAD DE QUE, CON ELLO, SE DEJE SIN MATERIA EL JUICIO DE AMPARO EN LO PRINCIPAL.
In weighing a suspension with restitutory effects, the court must treat the amparo as still having a subject if its effects can be reversed should the claimant lose.
Non-existence of the challenged acts in amparo. It is not a manifest and indubitable ground of inadmissibility justifying dismissal of the claim at the outset, but a ground for dismissal of the case.
Official heading (Spanish): INEXISTENCIA DE LOS ACTOS RECLAMADOS EN EL AMPARO. NO ES UN MOTIVO MANIFIESTO E INDUDABLE DE IMPROCEDENCIA QUE DÉ LUGAR AL DESECHAMIENTO DE LA DEMANDA, SINO QUE CONSTITUYE UNA CAUSAL DE SOBRESEIMIENTO EN EL JUICIO.
Non-existence of the challenged acts is not a manifest, indubitable inadmissibility ground to reject an amparo claim at the outset. It is a ground for dismissal decided later in the case. This prevents premature rejection.
Objection appeal (recurso de inconformidad). Against an order declaring an amparo judgment complied with, grievances insisting on an issue already raised in a queja over defective compliance with the nullity ruling, without challenging that decision, are not addressed.
Official heading (Spanish): RECURSO DE INCONFORMIDAD. EN EL INTERPUESTO CONTRA EL PROVEÍDO QUE DECLARÓ CUMPLIDA LA EJECUTORIA DE AMPARO, SON INATENDIBLES LOS AGRAVIOS EN QUE EL RECURRENTE INSISTE SOBRE UN ASPECTO QUE FUE MATERIA DE UN RECURSO DE QUEJA POR DEFECTO EN EL CUMPLIMIENTO DEL FALLO DE NULIDAD Y CONTRA LO DECIDIDO EN ESA INSTANCIA NO HIZO VALER ULTERIOR MEDIO DE DEFENSA.
In an inconformidad against an order finding an amparo judgment complied with, grievances insisting on a point already raised in a queja over defective compliance with the nullity ruling are not considered if that decision was not challenged.
Standing to file a review appeal in amparo. The authority that issued the general norm has it when challenging the ruling granting final suspension against the norm's application, effects or consequences.
Official heading (Spanish): LEGITIMACIÓN PARA INTERPONER EL RECURSO DE REVISIÓN EN EL JUICIO DE AMPARO. LA TIENE LA AUTORIDAD EMISORA DE LA NORMA GENERAL CUANDO IMPUGNE LA RESOLUCIÓN QUE CONCEDE LA SUSPENSIÓN DEFINITIVA CONTRA SU APLICACIÓN, EFECTOS O CONSECUENCIAS.
The authority that issued a general norm has standing to file a review appeal against a ruling granting final suspension against that norm's application, effects or consequences.
Appeals filed electronically in amparo. In computing the filing deadline, the time zone of the place of filing must be considered when the cryptographic evidence's timestamp prevents the appellant from using the full twenty-four hours of the final day.
Official heading (Spanish): MEDIOS DE IMPUGNACIÓN INTERPUESTOS VÍA ELECTRÓNICA EN EL JUICIO DE AMPARO. EN EL CÓMPUTO DE LOS PLAZOS PARA SU PRESENTACIÓN, DEBE TOMARSE EN CUENTA EL HUSO HORARIO DEL LUGAR EN EL QUE SE INTERPUSIERON, CUANDO LA HORA GENERADA EN LA EVIDENCIA CRIPTOGRÁFICA IMPIDA AL RECURRENTE GOZAR DE LAS VEINTICUATRO HORAS DEL DÍA DE SU VENCIMIENTO.
If the cryptographic timestamp prevents the appellant from using the full twenty-four hours of the deadline day, the time zone where the appeal was filed must be considered. Keep the electronic evidence of each filing.
Direct amparo. The responsible authority's decisions on receiving the complaint, handling the suspension and forwarding it do not bind the collegiate circuit court.
Official heading (Spanish): AMPARO DIRECTO. LAS DECISIONES DE LA AUTORIDAD RESPONSABLE AL RECIBIR LA DEMANDA, PROVEER LO CONDUCENTE A LA SUSPENSIÓN DEL ACTO RECLAMADO Y ENVIARLA AL TRIBUNAL COLEGIADO DE CIRCUITO, NO VINCULAN A ESTE ÚLTIMO.
What the responsible authority decides when receiving a direct amparo complaint, handling the suspension and forwarding it does not bind the collegiate circuit court, which rules freely on matters within its remit.
Reclamación appeal. Admissibility requires that the contested ruling harm the appellant.
Official heading (Spanish): RECURSO DE RECLAMACIÓN. SU PROCEDENCIA ESTÁ CONDICIONADA A QUE LA RESOLUCIÓN RECURRIDA LE CAUSE AGRAVIO A LA PARTE RECURRENTE.
For a reclamación appeal to be admissible, the contested ruling must harm the appellant's rights. Without prejudice there is no appeal.
Documents in amparo. District judges may gather evidence on the complainant's legal interest when in doubt about a document's authenticity or the attributes needed to give it evidentiary weight.
Official heading (Spanish): DOCUMENTOS EN EL JUICIO DE AMPARO. LOS JUECES DE DISTRITO ESTÁN FACULTADOS PARA RECABAR PRUEBAS EN RELACIÓN CON EL INTERÉS JURÍDICO DE LA PARTE QUEJOSA, EN CASO DE DUDA SOBRE LA AUTENTICIDAD DE DOCUMENTOS O RESPECTO DE LOS ATRIBUTOS NECESARIOS PARA OTORGARLES EFICACIA PROBATORIA.
If objective data raises doubt about the authenticity of a document proving legal interest, the district judge may gather evidence ex officio, including from the parties' procedural conduct. This is an isolated precedent.
Tobacco control. Article 60, first paragraph and section II of the General Tobacco Control Law Regulations, by prohibiting legal entities in food, beverage or entertainment businesses from conducting various activities in exclusive smoking areas, violates their customers' right to free development of personality.
Official heading (Spanish): CONTROL DEL TABACO. EL ARTÍCULO 60, PÁRRAFO PRIMERO Y FRACCIÓN II, DEL REGLAMENTO DE LA LEY GENERAL RELATIVA, AL PROHIBIR A LAS PERSONAS JURÍDICAS CON EL GIRO COMERCIAL DE PRESTACIÓN DE SERVICIO O CONSUMO DE ALIMENTOS, BEBIDAS O ENTRETENIMIENTO, ENTRE OTROS, LLEVAR A CABO DIVERSAS ACTIVIDADES EN LAS ZONAS EXCLUSIVAS PARA FUMAR, PROVOCAN QUE VIOLEN EL DERECHO AL LIBRE DESARROLLO DE LA PERSONALIDAD DE SUS CLIENTES.
Article 60, first paragraph and section II of the General Tobacco Control Law Regulations, barring food, drink or entertainment services in exclusive smoking areas, violates customers' right to free development of personality.
Tobacco control. Article 60, first paragraph of the General Tobacco Control Law Regulations, by prohibiting various activities in exclusive smoking areas, violates freedom of commerce.
Official heading (Spanish): CONTROL DEL TABACO. EL ARTÍCULO 60, PÁRRAFO PRIMERO, DEL REGLAMENTO DE LA LEY GENERAL RELATIVA, AL PROHIBIR LA PRESTACIÓN DE DIVERSAS ACTIVIDADES EN LAS ZONAS EXCLUSIVAS PARA FUMAR, VIOLA EL DERECHO A LA LIBERTAD DE COMERCIO.
Article 60, first paragraph of the General Tobacco Control Law Regulations violates freedom of commerce by banning various activities in exclusive smoking areas. It opens an amparo path for affected establishments.
Provisional suspension in indirect amparo. It cannot be granted against the effects of Articles 59, 60 and 65 Bis of the General Tobacco Control Law Regulations when requested on the basis of an alleged free development of personality to consume tobacco.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN EL JUICIO DE AMPARO INDIRECTO. ES IMPROCEDENTE CONCEDERLA CONTRA LOS EFECTOS Y CONSECUENCIAS DE LOS ARTÍCULOS 59, 60 Y 65 BIS DEL REGLAMENTO DE LA LEY GENERAL PARA EL CONTROL DEL TABACO, CUANDO SE SOLICITA CON BASE EN UN SUPUESTO LIBRE DESARROLLO DE LA PERSONALIDAD PARA EL CONSUMO DE DICHO PRODUCTO.
Provisional suspension is unavailable against Articles 59, 60 and 65 Bis of the General Tobacco Control Law Regulations when sought on an alleged free-development-of-personality right to consume tobacco. The restrictions remain in force during amparo.
Federal Tax Deputy Attorney for Amparo. He lacks standing to file a queja in indirect amparo on behalf of a private party who is a responsible authority, even if he later holds public office.
Official heading (Spanish): SUBPROCURADOR FISCAL FEDERAL DE AMPAROS DE LA PROCURADURÍA FISCAL DE LA FEDERACIÓN. CARECE DE PERSONALIDAD PARA INTERPONER EL RECURSO DE QUEJA EN EL JUICIO DE AMPARO INDIRECTO EN REPRESENTACIÓN DE UN PARTICULAR QUE TIENE EL CARÁCTER DE AUTORIDAD RESPONSABLE, AUN CUANDO CON POSTERIORIDAD AL ACTO RECLAMADO OSTENTE UN CARGO PÚBLICO.
The Federal Tax Deputy Attorney for Amparo lacks standing to file a queja in indirect amparo for a private party named as responsible authority, even if later appointed to public office. The appeal is dismissed.
Amparo against heteroapplicative laws. Reviewing their first act of application is not subject to the dismissal ground in Article 63, section IV of the Amparo Law, but is an aspect of admissibility.
Official heading (Spanish): AMPARO CONTRA LEYES HETEROAPLICATIVAS. EL ESTUDIO DE SU PRIMER ACTO DE APLICACIÓN NO ESTÁ SUJETO A LA CAUSAL DE SOBRESEIMIENTO PREVISTA EN LA FRACCIÓN IV DEL ARTÍCULO 63 DE LA LEY DE LA MATERIA, SINO QUE CONSTITUYE UN ASPECTO DE PROCEDENCIA DEL JUICIO.
In amparo against heteroapplicative laws, reviewing the first act of application is not a dismissal ground under Article 63, section IV of the Amparo Law but an admissibility issue. It changes when and how the point is raised.
Case-law (jurisprudencia). Applying the one in force is not retroactive to anyone's detriment, even if another binding criterion applied when the dispute arose.
Official heading (Spanish): JURISPRUDENCIA. NO TIENE EFECTO RETROACTIVO EN PERJUICIO DE PERSONA ALGUNA CUANDO EL JUZGADOR APLICA LA QUE SE ENCUENTRA VIGENTE, CON INDEPENDENCIA DE QUE EN LA ÉPOCA EN QUE SURGIÓ LA PROBLEMÁTICA A RESOLVER LO HUBIERA ESTADO OTRO CRITERIO OBLIGATORIO.
Applying current binding precedent is not retroactive to anyone's detriment, even if a different criterion governed when the dispute arose. A change in precedent can affect pending matters, so factor it into strategy.
Complaint (queja) under Article 97, section I, subsection b) of the Amparo Law. It is inadmissible when the challenged order does not expressly grant or deny suspension, but only refers to an earlier decision on the suspension of the same acts.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO B), DE LA LEY DE AMPARO. ES IMPROCEDENTE CUANDO EL ACUERDO RECURRIDO NO CONTIENE UN PRONUNCIAMIENTO EXPRESO DE CONCEDER O NEGAR LA SUSPENSIÓN DE PLANO O PROVISIONAL DE LOS ACTOS RECLAMADOS, SINO ÚNICAMENTE REMITE A LO DECIDIDO SOBRE LA SUSPENSIÓN DE LOS MISMOS ACTOS EN UNA RESOLUCIÓN DICTADA CON ANTERIORIDAD.
The queja under Article 97, section I, subsection b) of the Amparo Law is inadmissible when the order neither grants nor denies suspension expressly and merely refers to an earlier ruling on the same acts.
Tobacco. In regulating tobacco control and sale, the Executive acts under regulatory power to maintain public order; if the rules serve public health, a suspension against their application is clearly inadmissible.
Official heading (Spanish): TABACO. EN LA REGULACIÓN PARA SU CONTROL Y VENTA EL EJECUTIVO INTERVIENE CON UNA FACULTAD REGLAMENTARIA PARA MANTENER EL ORDEN PÚBLICO Y SI LA NORMATIVIDAD ATIENDE LA NECESIDAD DE PRESERVAR LA SALUD PÚBLICA, QUE ES DE INTERÉS SOCIAL Y EN CUYO MANTENIMIENTO ESTÁ INTERESADA LA SOCIEDAD, LA SUSPENSIÓN QUE SE PIDA EN CONTRA DE SU APLICACIÓN ES NOTORIAMENTE IMPROCEDENTE.
In tobacco regulation, the Executive exercises regulatory power to keep public order. If the rule protects public health, a suspension against its application is plainly inadmissible. Do not build a defense on obtaining a suspension.
Jurisprudence issued by the former Circuit Plenary Courts. It remains in force and binding in the respective circuits until superseded under the system of Articles 215 and 216 of the Amparo Law.
Official heading (Spanish): JURISPRUDENCIA EMITIDA POR LOS EXTINTOS PLENOS DE CIRCUITO. CONSERVA SU VIGENCIA Y ES DE OBSERVANCIA OBLIGATORIA EN LOS CIRCUITOS RESPECTIVOS, EN TANTO NO SEA SUPERADA CONFORME AL SISTEMA ESTABLECIDO POR LOS ARTÍCULOS 215 Y 216 DE LA LEY DE AMPARO.
Jurisprudence from the former Circuit Plenary Courts remains in force and binds the relevant circuits until superseded under Articles 215 and 216 of the Amparo Law. This is an isolated precedent.
Indirect amparo claim or its amplification filed through the Federal Judiciary's online portal. It cannot be dismissed if filed with the authorized person's FIREL but the scanned document shows the applicant's handwritten signature; access to justice must be prioritized during the COVID-19 emergency.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO O SU AMPLIACIÓN PRESENTADA A TRAVÉS DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN. ES IMPROCEDENTE DESECHARLA SI SE PROMOVIÓ CON FIRMA ELECTRÓNICA CERTIFICADA DEL PODER JUDICIAL DE LA FEDERACIÓN (FIREL) DEL AUTORIZADO DE LA PARTE QUEJOSA, PERO EN EL ESCRITO DIGITALIZADO SE ADVIERTE LA FIRMA AUTÓGRAFA DE ÉSTA, PUES DEBE PRIVILEGIARSE EL DERECHO DE ACCESO A LA JUSTICIA DURANTE LA EMERGENCIA SANITARIA GENERADA POR EL VIRUS SARS-CoV-2 (COVID-19).
An online amparo claim filed with the authorized person's FIREL should not be dismissed when the scanned document carries the applicant's handwritten signature. During the COVID-19 emergency, access to justice outweighs formalism.
Right of access to justice. Content, stages and scope of its aspect of material enforcement of judgments.
Official heading (Spanish): DERECHO DE ACCESO A LA JUSTICIA. CONTENIDO, ETAPAS Y ALCANCE DE SU VERTIENTE DE EJECUCIÓN MATERIAL DE LAS SENTENCIAS.
Access to justice covers the stages before, during and after trial, including material enforcement of judgments. Winning is not enough; the criterion lets parties demand that the ruling actually be carried out.
Original jurisdiction of the SCJN. It must hear an amparo review when a binding precedent gives only a partial answer to the matter of the appeal.
Official heading (Spanish): COMPETENCIA ORIGINARIA DE LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN. DEBE CONOCER DE UN AMPARO EN REVISIÓN CUANDO EXISTE UN PRECEDENTE VINCULANTE QUE SÓLO OTORGA UNA RESPUESTA PARCIAL A LA MATERIA DEL RECURSO.
The SCJN must hear an amparo review when a binding precedent only partially resolves the matter on appeal. If precedent does not cover everything, the case goes to the Supreme Court.
Amplification of an indirect amparo claim. Failing to give the applicant the fifteen-day period to amplify when the judge sees a closely related, separate act is a fundamental procedural violation requiring reinstatement.
Official heading (Spanish): AMPLIACIÓN DE LA DEMANDA DE AMPARO INDIRECTO. LA OMISIÓN DE OTORGAR AL QUEJOSO EL PLAZO DE QUINCE DÍAS PARA PRESENTARLA, CUANDO EL JUZGADOR ADVIERTA LA EXISTENCIA DE UN DIVERSO ACTO QUE GUARDE ESTRECHA RELACIÓN CON EL RECLAMADO, CONSTITUYE UNA VIOLACIÓN A LAS NORMAS FUNDAMENTALES DEL PROCEDIMIENTO QUE AMERITA SU REPOSICIÓN.
If a district judge spots an act closely tied to those challenged and does not allow the fifteen days to amplify the indirect amparo claim, it violates fundamental procedural rules. The remedy is reinstatement.
Indirect amparo claim. When answering an order to clarify it requires reviewing the underlying case file, only days on which the responsible court worked with open doors count during the COVID-19 health emergency.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. SI PARA DESAHOGAR LA PREVENCIÓN PARA ACLARARLA ES NECESARIO QUE LA PARTE QUEJOSA CONSULTE EL EXPEDIENTE DEL QUE DERIVAN LOS ACTOS RECLAMADOS, SÓLO DEBEN COMPUTARSE LOS DÍAS EN QUE EL ÓRGANO JURISDICCIONAL RESPONSABLE HAYA LABORADO A PUERTA ABIERTA, CON MOTIVO DE LA EMERGENCIA SANITARIA GENERADA POR EL VIRUS SARS-CoV2 (COVID-19).
When clarifying an indirect amparo claim requires consulting the underlying case file, only days the responsible court worked with open doors count during the COVID-19 emergency. Relevant to deadlines from that period.
Conflicting criteria. None exists when one of the competing Collegiate Circuit Courts merely confirms the district judge's determination because of ineffective grievances, without issuing its own criterion.
Official heading (Spanish): CONTRADICCIÓN DE CRITERIOS. NO EXISTE CUANDO UNO DE LOS TRIBUNALES COLEGIADOS DE CIRCUITO CONTENDIENTES SÓLO SE LIMITA A CONFIRMAR LO DETERMINADO POR EL JUEZ DE DISTRITO ANTE LA INOPERANCIA DE AGRAVIOS, SIN EMITIR UN CRITERIO PROPIO.
There is no conflict of criteria if one Collegiate Circuit Court merely confirms the district judge's decision because the grievances were ineffective, without issuing its own criterion. Not every ruling supports a conflict denunciation.
Review appeal in amparo. A copy of it need not be placed in the main case file.
Official heading (Spanish): RECURSO DE REVISIÓN EN EL JUICIO DE AMPARO. ES INNECESARIO QUE OBRE SU COPIA EN EL CUADERNO PRINCIPAL.
A copy of the review appeal need not be placed in the main amparo file, since it is not required to process and decide the appeal.
Electronic notices in amparo. They are an independent and autonomous means, so all notices, even personal ones or by list, must be made electronically when requested.
Official heading (Spanish): NOTIFICACIONES ELECTRÓNICAS EN EL JUICIO DE AMPARO. SON UN MEDIO INDEPENDIENTE Y AUTÓNOMO, POR TANTO, SE DEBEN PRACTICAR POR ESE MEDIO TODAS, AUN CUANDO SEAN PERSONALES O POR LISTA.
In amparo, electronic notice is an independent, autonomous channel: if a party requests it, all notices, including personal ones or by list, must be made electronically. Request it at the start of the case.
Rulings in amparo proceedings. They are null when the electronic signatures of the court's head and the clerk bear a date different from issuance or fall on a non-business day under the Amparo Law and the Federal Judiciary's Organic Law.
Official heading (Spanish): RESOLUCIONES DICTADAS EN EL JUICIO DE AMPARO. SON NULAS CUANDO LAS FIRMAS ELECTRÓNICAS DE LA O EL TITULAR DEL ÓRGANO JURISDICCIONAL Y DE LA SECRETARIA O SECRETARIO SON DE DIVERSA FECHA A LA DE SU EMISIÓN E, INCLUSO, DE UN DÍA INHÁBIL CONFORME A LA LEY DE AMPARO Y A LA LEY ORGÁNICA DEL PODER JUDICIAL DE LA FEDERACIÓN.
Amparo rulings are null when the judge's and clerk's electronic signatures carry a date different from issuance or fall on a non-business day. Check the signature records on every ruling you receive.
Direct amparo claim. Filing it before an authority other than the one that issued the challenged act does not interrupt the filing period under Article 176, second paragraph of the Amparo Law.
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO. SU PRESENTACIÓN ANTE UNA AUTORIDAD DISTINTA A LA ORDENADORA O EMISORA DEL ACTO RECLAMADO, NO INTERRUMPE EL PLAZO PARA PROMOVER EL JUICIO EN TÉRMINOS DEL ARTÍCULO 176, SEGUNDO PÁRRAFO, DE LA LEY DE LA MATERIA.
Filing a direct amparo claim with an authority other than the one that issued the challenged act does not stop the clock (Article 176, second paragraph, Amparo Law). File with the responsible authority within the deadline.
Expert evidence in indirect amparo. The questionnaire proposed by the offering party cannot be modified at the request of the expert appointed by the district court.
Official heading (Spanish): PRUEBA PERICIAL EN EL JUICIO DE AMPARO INDIRECTO. EL CUESTIONARIO PROPUESTO POR LA PARTE OFERENTE NO PUEDE MODIFICARSE A PETICIÓN DEL PERITO DESIGNADO POR EL JUZGADO DE DISTRITO.
In indirect amparo expert evidence, the court-appointed expert cannot request changes to the questionnaire proposed by the offering party. The offeror sets the questions, so draft them carefully upfront.
Electronic file in indirect amparo. A mismatch with the physical file, where the electronic one shows the constitutional hearing took place but the physical one lacks it, without the certification in Article 3, penultimate paragraph of the Amparo Law, is a procedural violation requiring reinstatement for breaching certainty and legal security.
Official heading (Spanish): EXPEDIENTE ELECTRÓNICO DEL JUICIO DE AMPARO INDIRECTO. LA FALTA DE COINCIDENCIA CON EL EXPEDIENTE FÍSICO, AL CONSTAR EN AQUÉL QUE SE CELEBRÓ LA AUDIENCIA CONSTITUCIONAL Y NO OBRAR EN ÉSTE DICHA DILIGENCIA, ANTE LA AUSENCIA DE LA CERTIFICACIÓN A QUE SE REFIERE EL ARTÍCULO 3o., PENÚLTIMO PÁRRAFO, DE LA LEY DE AMPARO, CONSTITUYE UNA VIOLACIÓN A LAS NORMAS DEL PROCEDIMIENTO QUE AMERITA SU REPOSICIÓN, POR VIOLAR LOS PRINCIPIOS DE CERTEZA Y SEGURIDAD JURÍDICAS.
If the electronic indirect amparo file records the constitutional hearing but the physical one does not, and the Article 3 certification is missing, there is a procedural violation requiring reinstatement for breaching legal certainty.
Electronic file in indirect amparo. Discrepancies between filings and records in it and the physical file can be avoided through the certification in Article 3, penultimate paragraph of the Amparo Law, which is the duty of the clerk in charge.
Official heading (Spanish): EXPEDIENTE ELECTRÓNICO DEL JUICIO DE AMPARO INDIRECTO. LA FALTA DE COINCIDENCIA ENTRE LAS ACTUACIONES, PROMOCIONES Y DEMÁS CONSTANCIAS QUE LO INTEGRAN CON LAS QUE OBRAN EN EL EXPEDIENTE FÍSICO PUEDE EVITARSE CON LA CERTIFICACIÓN A QUE SE REFIERE EL ARTÍCULO 3o., PENÚLTIMO PÁRRAFO, DE LA LEY DE AMPARO, CUYA OBLIGACIÓN CORRESPONDE A LA PERSONA SECRETARIA RESPONSABLE DEL SUMARIO.
Mismatches between electronic and physical indirect amparo files are prevented by the certification under Article 3, penultimate paragraph of the Amparo Law, which is the responsible clerk's duty. Without it, a procedural violation may arise.
Electronic file in indirect amparo. A mismatch between the filings and records it contains and those in the physical file, together with the Article 3, penultimate paragraph certification, is a procedural violation requiring reinstatement.
Official heading (Spanish): EXPEDIENTE ELECTRÓNICO DEL JUICIO DE AMPARO INDIRECTO. LA FALTA DE COINCIDENCIA ENTRE LAS ACTUACIONES, PROMOCIONES Y DEMÁS CONSTANCIAS QUE LO INTEGRAN CON LAS QUE OBRAN EN EL EXPEDIENTE FÍSICO, ASÍ COMO DE LA CERTIFICACIÓN A QUE SE REFIERE EL ARTÍCULO 3o., PENÚLTIMO PÁRRAFO, DE LA LEY DE AMPARO, CONSTITUYE UNA VIOLACIÓN A LAS NORMAS DEL PROCEDIMIENTO QUE AMERITA SU REPOSICIÓN.
If an indirect amparo's electronic and physical files do not match and the Article 3, penultimate paragraph certification is missing, there is a procedural violation that requires the proceeding to be reinstated.
Suspension of rulings. Circuit Plenary Courts lack power to order it in cases before Collegiate Circuit Courts whose subject is linked to a pending conflict of criteria.
Official heading (Spanish): SUSPENSIÓN EN EL DICTADO DE RESOLUCIONES. LOS PLENOS DE CIRCUITO CARECEN DE FACULTADES PARA DECRETARLA RESPECTO DE LOS JUICIOS DEL CONOCIMIENTO DE LOS TRIBUNALES COLEGIADOS DE CIRCUITO, CUYA TEMÁTICA ESTÉ RELACIONADA CON UNA CONTRADICCIÓN DE CRITERIOS PENDIENTE DE RESOLUCIÓN.
Circuit Plenary Courts cannot, by general order, suspend the issuing of judgments in Collegiate Circuit Courts because a conflict of criteria is pending. Cases move forward.
Notorious facts. The amparo judge's power to invoke them must follow reasonableness and be limited to factual circumstances that are accessible, indisputable and not under discussion.
Official heading (Spanish): HECHOS NOTORIOS. LA FACULTAD DEL JUZGADOR DE AMPARO PARA INVOCARLOS DEBE REGIRSE POR EL PRINCIPIO DE RAZONABILIDAD Y LIMITARSE A CIRCUNSTANCIAS FÁCTICAS DE CONOCIMIENTO ACCESIBLE, INDUBITABLE Y SOBRE EL CUAL NO SE ADVIERTA DISCUSIÓN.
An amparo judge may invoke notorious facts, including rulings in other files, only reasonably and where they are accessible, indisputable and undisputed. They cannot replace evidence or settle contested facts.
Direct amparo claim. Filing is timely against TFJA Chamber rulings when the applicant's address is outside the responsible Chamber's jurisdiction and it is mailed at the postal office in the first business hour of the day after expiry, if office hours restrict the twenty-four hours.
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO. ES OPORTUNA SU PRESENTACIÓN CONTRA RESOLUCIONES DE LAS SALAS DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA, CUANDO LA QUEJOSA TENGA SU DOMICILIO FUERA DE LA JURISDICCIÓN DE LA SALA RESPONSABLE Y SE DEPOSITA EN LA OFICINA DEL SERVICIO POSTAL MEXICANO DENTRO DE LA PRIMERA HORA HÁBIL DEL DÍA SIGUIENTE AL DEL VENCIMIENTO DEL PLAZO, SI CON MOTIVO DE SU HORARIO DE LABORES SE RESTRINGEN LAS VEINTICUATRO HORAS.
If the applicant lives outside the TFJA Chamber's jurisdiction, a direct amparo claim mailed in the first business hour after the deadline is timely, in good procedural faith, where office hours restrict the twenty-four-hour rule.
Legislative omission. In an amparo against it, dismissal for non-existence of the challenged act cannot rest on analyzing whether legislators have a constitutional duty to legislate on the subject raised.
Official heading (Spanish): OMISIÓN LEGISLATIVA. EN EL AMPARO PROMOVIDO EN SU CONTRA NO ES FACTIBLE DECRETAR EL SOBRESEIMIENTO EN EL JUICIO POR INEXISTENCIA DEL ACTO RECLAMADO, A PARTIR DE ANALIZAR SI LAS AUTORIDADES LEGISLATIVAS TIENEN O NO LA OBLIGACIÓN CONSTITUCIONAL DE LEGISLAR SOBRE EL TEMA QUE REFIERE EL QUEJOSO.
In an amparo against a legislative omission, the case cannot be dismissed for lack of a challenged act by examining whether a constitutional duty to legislate exists. That question goes to the merits.
Grounds in direct amparo. Those that textually repeat the appeal arguments are inoperative because they do not challenge the legal reasoning of the appellate ruling that is the challenged act.
Official heading (Spanish): CONCEPTOS DE VIOLACIÓN EN EL JUICIO DE AMPARO DIRECTO. SON INOPERANTES LOS QUE REITERAN TEXTUALMENTE LOS AGRAVIOS PLANTEADOS EN EL RECURSO DE APELACIÓN, AL NO CONTROVERTIR LAS CONSIDERACIONES JURÍDICAS EN QUE SE SUSTENTA LA RESOLUCIÓN DE ALZADA QUE CONSTITUYE EL ACTO RECLAMADO.
In direct amparo, grounds that repeat the appeal grievances verbatim are inoperative because they do not attack the reasoning of the appellate ruling. Challenge the ruling's reasons rather than recycling earlier briefs.
Act derived from a consented act. Claiming it in amparo triggers a ground of inadmissibility of jurisprudential origin, provided the requirements set by the Supreme Court's doctrine are met.
Official heading (Spanish): ACTO DERIVADO DE OTRO CONSENTIDO. CUANDO SE RECLAMA EN EL JUICIO DE AMPARO SE ACTUALIZA UNA CAUSA DE IMPROCEDENCIA QUE ES DE ORIGEN JURISPRUDENCIAL, SIEMPRE QUE SE CUMPLAN LOS REQUISITOS ESTABLECIDOS AL EFECTO POR LA DOCTRINA DE LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN.
Challenging in amparo an act derived from a consented act triggers a jurisprudential ground of inadmissibility, if the Supreme Court's requirements are met. Letting the first act go unchallenged can bar amparo against later ones.
Digitized filings to prove standing in indirect amparo filed through the Federal Judiciary's online portal. An order treating the claim as not filed by imposing requirements not found in the law or General Agreement 12/2020 of the Federal Judiciary Council violates effective judicial protection.
Official heading (Spanish): PROMOCIONES DIGITALIZADAS DIRIGIDAS A ACREDITAR LA PERSONALIDAD EN UN JUICIO DE AMPARO INDIRECTO PROMOVIDO A TRAVÉS DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN. EL AUTO QUE TIENE POR NO PRESENTADA LA DEMANDA, MEDIANTE LA IMPOSICIÓN DE REQUISITOS DE PROCEDIBILIDAD NO PREVISTOS EN LA LEY NI EN EL ACUERDO GENERAL 12/2020, DEL PLENO DEL CONSEJO DE LA JUDICATURA FEDERAL, ATENTA CONTRA EL DERECHO FUNDAMENTAL DE TUTELA JUDICIAL EFECTIVA, EN SU VERTIENTE DE ACCESO A LA JUSTICIA.
Scanned documents proving standing in an online amparo keep their evidentiary value like originals. Treating the claim as not filed through requirements absent from the law and General Agreement 12/2020 violates access to justice.
Ineffective or irrelevant grounds in direct amparo. Those are grounds where the applicant merely cites generically or transcribes constitutional or treaty articles without explaining why the challenged judgment violates them.
Official heading (Spanish): CONCEPTOS DE VIOLACIÓN INEFICACES O INCONDUCENTES EN EL JUICIO DE AMPARO DIRECTO. LO SON AQUELLOS EN LOS QUE EL QUEJOSO SE LIMITA A CITAR DE FORMA GENÉRICA O A TRANSCRIBIR ARTÍCULOS DE LA CONSTITUCIÓN GENERAL O DE TRATADOS INTERNACIONALES, SIN EXPONER LAS RAZONES DEL PORQUÉ SE ESTIMAN VIOLADOS CON EL DICTADO DE LA SENTENCIA RECLAMADA.
Grounds for direct amparo that merely cite or copy constitutional or treaty articles, without explaining how the judgment violates them, are ineffective. The claim must reason the violation, not list provisions.
Internet services in the Over-the-Top (OTT) modality. Their nature is defined by the service offered and the market in which they operate.
Official heading (Spanish): SERVICIOS PRESTADOS EN INTERNET EN MODALIDAD “OVER THE TOP” U OTT. PARA DEFINIR SU NATURALEZA DEBE ATENDERSE A LA PRESTACIÓN OFRECIDA Y AL MERCADO EN EL QUE OPERAN.-
The nature of an OTT service (transport, commerce, audio, video, social networks, messaging) is defined by the service actually offered and the market where it operates. This matters for the tax and regulatory classification of digital platforms.
Sports event transmission through Over-the-Top (OTT) internet platforms. It must be considered a telecommunications service.
Official heading (Spanish): TRANSMISIÓN DE EVENTOS DEPORTIVOS A TRAVÉS DE PLATAFORMAS DE INTERNET EN MODALIDAD “OVER THE TOP” U OTT, DEBEN SER CONSIDERADOS SERVICIOS DE TELECOMUNICACIONES.-
Streaming sports events over the internet as an OTT service is treated as a telecommunications service, even if the provider does not operate the network. It affects the tax treatment of streaming platforms.
Notice under Article 64 of the Amparo Law. If a ground of inadmissibility is raised in closing arguments during direct amparo proceedings, notice must be given.
Official heading (Spanish): VISTA A QUE SE REFIERE EL ARTÍCULO 64 DE LA LEY DE AMPARO. SI SE INVOCA UNA CAUSA DE IMPROCEDENCIA DURANTE EL TRÁMITE DEL JUICIO DE AMPARO DIRECTO AL FORMULAR ALEGATOS, ES NECESARIO OTORGARLA.
If the third-party authority raises a ground of inadmissibility in its closing arguments in direct amparo, the applicant must be given notice and be served personally (Article 64, Amparo Law). Without it, the applicant cannot respond.
Case law established by Circuit Plenary Courts. It is binding on the Collegiate Circuit Courts of the corresponding circuit and on the Collegiate Circuit Courts of the auxiliary centers that support them in issuing rulings.
Official heading (Spanish): JURISPRUDENCIA ESTABLECIDA POR LOS PLENOS DE CIRCUITO. ES OBLIGATORIA PARA LOS TRIBUNALES COLEGIADOS DEL CIRCUITO CORRESPONDIENTE, ASÍ COMO PARA LOS TRIBUNALES COLEGIADOS DE CIRCUITO DE LOS CENTROS AUXILIARES QUE LOS APOYEN EN EL DICTADO DE RESOLUCIONES.
Binding precedent (jurisprudencia) from a Circuit Plenary Court binds the Collegiate Circuit Courts of that circuit and the auxiliary-center courts that help them issue rulings. It helps predict how a court in that region will rule.
Electronic signature (e.firma) of a legal entity issued by the SAT. It is not valid to sign filings submitted through the Federal Judiciary's online services portal; the plaintiff must nevertheless be asked to ratify them.
Official heading (Spanish): FIRMA ELECTRÓNICA (E.FIRMA) DE LA PERSONA MORAL EXPEDIDA POR EL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA. NO ES VÁLIDA PARA SUSCRIBIR ESCRITOS PRESENTADOS A TRAVÉS DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN, NO OBSTANTE, DEBE PREVENIRSE A LA QUEJOSA PARA QUE LOS RATIFIQUE.
A legal entity's SAT-issued e.firma is not valid for signing filings on the Federal Judiciary's online portal, but the court must ask the plaintiff to ratify them. Use the judiciary's own electronic signature.
Tax review appeal. It is inadmissible against a summary-track judgment annulling by non-application of a general rule under diffuse constitutional review, as the first paragraph of Article 63 of the Federal Law of Administrative Litigation Procedure is not met.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. ES IMPROCEDENTE CUANDO SE INTERPONE EN CONTRA DE UNA SENTENCIA EMITIDA EN UN JUICIO TRAMITADO EN LA VÍA SUMARIA, EN LA QUE SE RESOLVIÓ DECLARAR LA NULIDAD CON MOTIVO DE LA INAPLICACIÓN DE UNA NORMA GENERAL EN EJERCICIO DEL CONTROL DIFUSO DE LA CONSTITUCIONALIDAD, POR NO ACTUALIZARSE LA HIPÓTESIS CONTENIDA EN EL PRIMER PÁRRAFO DEL ARTÍCULO 63 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.
A tax review appeal does not lie against a summary-track judgment that annuls by disapplying a general rule through diffuse constitutional review, as Article 63, first paragraph, of the Federal Law of Administrative Litigation Procedure is not met. It must be dismissed.
Federal administrative litigation. The inadmissibility ground in Article 8, section XVI, of the federal law does not apply when the complaint in the first nullity action was deemed not filed.
Official heading (Spanish): PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO FEDERAL. LA CAUSAL DE IMPROCEDENCIA CONTEMPLADA EN EL ARTÍCULO 8, FRACCIÓN XVI, DE LA LEY FEDERAL DE LA MATERIA NO SE ACTUALIZA CUANDO EN EL PRIMER JUICIO DE NULIDAD SE TUVO POR NO PRESENTADA LA DEMANDA.
A repeated-complaint dismissal (Article 8, section XVI, Federal Administrative Litigation Law) does not apply if the complaint in the first nullity action was deemed not filed. The claimant may refile.
Appeal (recurso de queja) under Article 97, section I, subsection b), of the Amparo Law. The district judge's duty to forward the appeal with the notification records of the order admitting it cannot obstruct its processing [interruption of case law 1a./J. 26/2017 (10a.)].
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO B), DE LA LEY DE AMPARO. LA OBLIGACIÓN QUE TIENE EL JUEZ DE DISTRITO DE REMITIR EL RECURSO CON LAS CONSTANCIAS DE NOTIFICACIÓN DEL AUTO QUE LO TUVO POR INTERPUESTO, NO PUEDE SER UN IMPEDIMENTO PARA SEGUIR SU TRÁMITE [INTERRUPCIÓN DE LA JURISPRUDENCIA 1a./J. 26/2017 (10a.)].
The district judge's duty to forward the appeal with notification records of the order admitting it cannot block its processing. Case law 1a./J. 26/2017 (10a.) is interrupted. A judge's oversight does not close the appeal.
Direct amparo claim filed through the TFJA's Online Justice System. The date relevant to timeliness is that of the "Registro de promoción" receipt, which proves the registration and submission process was completed, not merely the electronic signature date.
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO PRESENTADA A TRAVÉS DEL SISTEMA DE JUSTICIA EN LÍNEA DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. LA FECHA A LA QUE DEBE ATENDERSE PARA ANALIZAR SU OPORTUNIDAD, ES LA DE LA CONSTANCIA DENOMINADA "REGISTRO DE PROMOCIÓN", PUES ES LA QUE ACREDITA QUE SE CULMINÓ EL PROCEDIMIENTO DE SU "REGISTRO Y ENVÍO" Y NO LA QUE EXCLUSIVAMENTE DEMUESTRE QUE FUE FIRMADA ELECTRÓNICAMENTE.
For direct amparo filed through the TFJA online system, timeliness is measured by the "Registro de promoción" receipt proving completed submission, not the e-signature date. Always keep that receipt.
Constitutional hearing and judgment in indirect amparo. Signature by the judge and the court clerk on a date different from the hearing and issuance dates, respectively, violates procedural rules and requires the proceeding to be reinstated.
Official heading (Spanish): AUDIENCIA CONSTITUCIONAL Y SENTENCIA DE AMPARO INDIRECTO. LA FIRMA DE LA PERSONA JUZGADORA Y DE QUIEN AUTORIZA Y DA FE EN FECHA DIVERSA A LA DE SU CELEBRACIÓN Y EMISIÓN, RESPECTIVAMENTE, CONSTITUYE UNA VIOLACIÓN A LAS NORMAS DEL PROCEDIMIENTO QUE AMERITA SU REPOSICIÓN
The constitutional hearing and judgment in indirect amparo must be signed on the day held and issued. If the judge or clerk signs on another date, it is a procedural violation requiring reinstatement, even ex officio on appeal.
Dismissal due to withdrawal of the amparo action. The notice provided in Article 64, second paragraph, of the Amparo Law does not apply before decreeing it.
Official heading (Spanish): SOBRESEIMIENTO POR DESISTIMIENTO DEL JUICIO DE AMPARO. PARA DECRETARLO NO ES APLICABLE OTORGAR LA VISTA A QUE SE REFIERE EL ARTÍCULO 64, PÁRRAFO SEGUNDO, DE LA LEY DE AMPARO.
When the plaintiff withdraws an indirect amparo and ratifies the withdrawal, the court may dismiss without giving the notice under Article 64, second paragraph, of the Amparo Law. A company that withdraws should expect immediate closure.
Stay in indirect amparo. The appearance of good right cannot be invoked to deny it (Amparo Law in force since April 3, 2013).
Official heading (Spanish): SUSPENSIÓN EN AMPARO INDIRECTO. LA APARIENCIA DEL BUEN DERECHO NO PUEDE INVOCARSE PARA NEGARLA (LEY DE AMPARO VIGENTE A PARTIR DEL 3 DE ABRIL DE 2013).
Under the current Amparo Law, the appearance of good right can support granting a stay but cannot be used to deny one. Companies can invoke it in their favor; its absence alone is no ground for refusal.
Compliance with indirect amparo judgments. It is insufficient for the hierarchical superior of the obligated authorities merely to report sending an official letter urging compliance.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIAS DE AMPARO INDIRECTO. PARA CONSIDERAR COLMADAS SUS OBLIGACIONES, ES INSUFICIENTE QUE LA PERSONA SUPERIOR JERÁRQUICA DE LAS AUTORIDADES OBLIGADAS AL CUMPLIMIENTO SE CONCRETE A INFORMAR QUE ENVIÓ UN OFICIO PARA INSISTIRLES EN EL ACATAMIENTO.
It is not enough for the superior to report sending a letter urging compliance with an indirect amparo judgment. Effective action is required. If the authority fails to comply, there is a basis to press the superior further.
Compliance with indirect amparo judgments. A reasonable period must pass between imposing the fine on the obligated authorities and opening the non-compliance incident; they cannot be combined in a single ruling.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIAS DE AMPARO INDIRECTO. ENTRE LA IMPOSICIÓN DE LA MULTA A LAS AUTORIDADES OBLIGADAS Y LA APERTURA DEL INCIDENTE DE INEJECUCIÓN DEBE MEDIAR UN PLAZO RAZONABLE Y NO CONTENERSE EN UNA MISMA DETERMINACIÓN.
A reasonable period must separate the fine on obligated authorities from opening the non-compliance incident; both cannot be ordered in the same ruling. Once the compliance term expires, the judge first imposes the fine.
Compliance with indirect amparo judgments. When it involves enforcing a judgment by a judge or ordinary court, the issuing court must be brought into the relevant proceeding.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIAS DE AMPARO INDIRECTO. CUANDO IMPLIQUE LA EJECUCIÓN DE UNA SENTENCIA DICTADA POR UNA PERSONA JUZGADORA O POR UN TRIBUNAL ORDINARIO, DEBE VINCULARSE EN EL PROCEDIMIENTO CORRESPONDIENTE A QUIEN LA EMITIÓ.
If complying with an indirect amparo involves enforcing a judgment from an ordinary judge or court, that court must be bound into the compliance proceeding. This prevents compliance from lacking an accountable party.
Suspension in amparo. Damages and losses that its grant could cause may be secured by a third party through a deposit of the corresponding amount.
Official heading (Spanish): SUSPENSIÓN EN EL AMPARO. LOS DAÑOS Y PERJUICIOS QUE SE PODRÍAN OCASIONAR POR SU OTORGAMIENTO PUEDEN SER GARANTIZADOS POR UN TERCERO MEDIANTE EL DEPÓSITO DE LA SUMA CORRESPONDIENTE.
The guarantee for damages a suspension may cause can be provided by a third party depositing the amount with the authorized institution. Useful for applicants who need the suspension but lack their own liquidity.
Challenges under the Amparo Law. They must be dismissed when filed through the district court's institutional email.
Official heading (Spanish): MEDIOS DE IMPUGNACIÓN PREVISTOS EN LA LEY DE AMPARO. DEBEN DESECHARSE CUANDO SE INTERPONEN A TRAVÉS DEL CORREO ELECTRÓNICO INSTITUCIONAL DEL JUZGADO DE DISTRITO
Appeals and filings in amparo must go through the channels the Amparo Law provides. Sending them to a court's institutional email gets them dismissed. Always file through the online portal with an electronic signature.
Appeal (recurso de revisión) in indirect amparo. Even where there is no valid, formal notice of the challenged judgment from which to assess timeliness, the Collegiate Circuit Court must decide the merits, favoring effective judicial protection and legal certainty, even in strict-law cases.
Official heading (Spanish): RECURSO DE REVISIÓN EN EL JUICIO DE AMPARO INDIRECTO. AUN CUANDO NO EXISTAN ELEMENTOS PARA DETERMINAR LA OPORTUNIDAD EN SU PRESENTACIÓN, POR NO HABER UN ACTO VÁLIDO Y FORMAL DE NOTIFICACIÓN DE LA SENTENCIA RECURRIDA, EL TRIBUNAL COLEGIADO DE CIRCUITO DEBE RESOLVERLO DE FONDO, PRIVILEGIANDO LOS PRINCIPIOS DE TUTELA JUDICIAL EFECTIVA Y DE CERTEZA JURÍDICA, INCLUSO EN ASUNTOS DE ESTRICTO DERECHO.
Where the judgment was never validly notified, the timeliness of an indirect amparo appeal cannot be measured. The court must still rule on the merits, even in strict-law matters. A court's defective notice does not bar the appellant.
Reconsideration appeal (recurso de reclamación) in direct amparo. It is inadmissible if the order issued by the presiding judge of the Collegiate Circuit Court causes no harm to the party challenging it.
Official heading (Spanish): RECURSO DE RECLAMACIÓN EN EL JUICIO DE AMPARO DIRECTO. RESULTA IMPROCEDENTE SI EL REQUERIMIENTO REALIZADO POR LA PRESIDENCIA DEL TRIBUNAL COLEGIADO DE CIRCUITO NO GENERA AGRAVIO ALGUNO A LA PARTE QUE LO IMPUGNA.
A reclamación appeal in direct amparo requires that the challenged order harm the party filing it. If the presiding judge's request causes no harm, the appeal is inadmissible and will be dismissed.
Complaint (recurso de queja) under Article 97, section I, subsection b) of the Amparo Law. It is inadmissible against a District Judge's order rejecting a territorial jurisdiction declined by another court, without ruling on provisional suspension.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO B), DE LA LEY DE AMPARO. ES IMPROCEDENTE CONTRA EL AUTO DEL JUEZ DE DISTRITO QUE RECHAZA LA COMPETENCIA DECLINADA POR RAZÓN DE TERRITORIO SIN PROVEER SOBRE LA SUSPENSIÓN PROVISIONAL.
The queja under Article 97, section I, subsection b) of the Amparo Law is unavailable against an order rejecting a territorial jurisdiction declined by another court when it does not rule on provisional suspension. The order falls outside that provision.
Disqualification in amparo. Admission, preparation and taking of witness evidence offered in that proceeding, except the offer period, are governed by Article 119 of the Amparo Law, without supplementary application of the Federal Code of Civil Procedure.
Official heading (Spanish): IMPEDIMENTO EN EL AMPARO. LA ADMISIÓN, PREPARACIÓN Y DESAHOGO DE LA PRUEBA TESTIMONIAL OFRECIDA DURANTE SU TRAMITACIÓN –CON EXCEPCIÓN DEL PLAZO DE OFRECIMIENTO–, SE RIGEN POR EL ARTÍCULO 119 DE LA LEY DE LA MATERIA, SIN QUE PUEDA APLICARSE SUPLETORIAMENTE EL CÓDIGO FEDERAL DE PROCEDIMIENTOS CIVILES.
In an amparo disqualification proceeding, witness evidence is admitted, prepared and taken under Article 119 of the Amparo Law, without supplementary application of the Federal Code of Civil Procedure, except for the offer period.
Change of legal situation. This ground for inadmissibility arises when an amparo challenges a procedural act expressly linked to a stage of the proceeding in which a ruling concludes or resolves the main or incidental dispute.
Official heading (Spanish): CAMBIO DE SITUACIÓN JURÍDICA. SE ACTUALIZA ESTA CAUSAL DE IMPROCEDENCIA CUANDO EN EL JUICIO DE AMPARO SE RECLAME UN ACTO PROCESAL VINCULADO EXPRESAMENTE CON ALGUNA DE LAS ETAPAS PROCESALES QUE CONFORMAN EL PROCEDIMIENTO RESPECTIVO EN EL QUE SE EMITE RESOLUCIÓN CON LA QUE CONCLUYE O DILUCIDA LA CONTROVERSIA PRINCIPAL O INCIDENTAL PLANTEADA.
A change of legal situation arises only when the amparo challenges a procedural act expressly tied to a stage of the proceeding in which a ruling ends or resolves the main or incidental dispute.
Change of legal situation. It does not arise from a first-instance interlocutory ruling in a nullity-of-proceedings incident requesting precautionary measures, if the contested act is their denial, since this occurs only upon a final ruling.
Official heading (Spanish): CAMBIO DE SITUACIÓN JURÍDICA. NO SE ACTUALIZA ESA CAUSAL DE IMPROCEDENCIA DEL JUICIO DE AMPARO CON MOTIVO DEL DICTADO DE LA INTERLOCUTORIA DE PRIMER GRADO DICTADA EN EL INCIDENTE DE NULIDAD DE ACTUACIONES EN EL QUE SE SOLICITARON MEDIDAS CAUTELARES, SI EL ACTO RECLAMADO ES LA DENEGACIÓN DE ÉSTAS, PUES ELLO SÓLO OCURRE CUANDO SE EMITA UNA RESOLUCIÓN FIRME.
A first-instance interlocutory ruling in a nullity-of-proceedings incident requesting precautionary measures does not change the legal situation if their denial is challenged; that occurs only upon a final ruling.
Closing arguments in the objection appeal (recurso de inconformidad). Since they are not expressly regulated in the Amparo Law, the Collegiate Circuit Court has no obligation to address them.
Official heading (Spanish): ALEGATOS EN EL RECURSO DE INCONFORMIDAD. AL NO ESTAR EXPRESAMENTE REGULADOS EN LA LEY DE AMPARO, NO EXISTE OBLIGACIÓN DEL TRIBUNAL COLEGIADO DE CIRCUITO DE PRONUNCIARSE RESPECTO DE ELLOS.
The Collegiate Circuit Court is not obliged to address closing arguments in a recurso de inconformidad, since the Amparo Law does not expressly regulate them. Put the arguments in the appeal itself.
Suspension in amparo. Its analysis comprises ordered, linked phases that, given their sequence and close relationship, cannot be skipped or reordered by the deciding authority.
Official heading (Spanish): SUSPENSIÓN EN EL JUICIO DE AMPARO. SU ANÁLISIS AL MOMENTO DE PROVEER SOBRE ÉSTA SE INTEGRA POR DIVERSAS FASES ORDENADAS Y CONCATENADAS QUE, DADA SU PRELACIÓN Y ESTRECHA RELACIÓN, NO PUEDEN OMITIRSE NI ALTERARSE EN EL ORDEN DE ESTUDIO POR LA AUTORIDAD QUE DEBA PRONUNCIARSE AL RESPECTO.
When deciding on a suspension in amparo, the analysis follows ordered, linked phases that the deciding authority may neither skip nor reorder.
Amparo rulings. They are null when the electronic signatures of the court head and the secretary bear a different date from the ruling's issuance or even a non-business day under the Amparo Law and the Organic Law of the Federal Judiciary.
Official heading (Spanish): RESOLUCIONES DICTADAS EN EL JUICIO DE AMPARO. SON NULAS CUANDO LAS FIRMAS ELECTRÓNICAS DE LA O EL TITULAR DEL ÓRGANO JURISDICCIONAL Y DE LA SECRETARIA O SECRETARIO SON DE DIVERSA FECHA A LA DE SU EMISIÓN E, INCLUSO, DE UN DÍA INHÁBIL CONFORME A LA LEY DE AMPARO Y A LA LEY ORGÁNICA DEL PODER JUDICIAL DE LA FEDERACIÓN.
Amparo rulings are null when the court head's and secretary's electronic signatures carry a different date from issuance, or even fall on a non-business day.
Queja appeal. It is inadmissible against the order deeming unfulfilled the requirement to file copies of the amparo complaint, since it causes no irreparable harm.
Official heading (Spanish): QUEJA. ES IMPROCEDENTE ESTE RECURSO EN CONTRA DEL AUTO QUE TIENE POR NO DESAHOGADA LA PREVENCIÓN PARA EXHIBIR COPIAS DE LA DEMANDA DE AMPARO, POR NO CAUSAR UN PERJUICIO IRREPARABLE
A queja appeal is inadmissible against an order deeming unmet the requirement to file copies of the amparo complaint, since it causes no irreparable harm.
Documentary evidence in indirect amparo. Before admitting the complaint, the District Judge must not require the claimant to file copies of offered documents for service on the parties, except the document proving standing when appearing as a representative.
Official heading (Spanish): PRUEBAS DOCUMENTALES EN EL JUICIO DE AMPARO INDIRECTO. EL JUEZ DE DISTRITO, PREVIAMENTE A LA ADMISIÓN DE LA DEMANDA, NO DEBE PREVENIR AL QUEJOSO PARA QUE EXHIBA COPIA DE LAS OFRECIDAS, PARA CORRER TRASLADO A LAS PARTES, SALVO QUE SE TRATE DEL DOCUMENTO QUE ACREDITE SU PERSONALIDAD, EN CASO DE ACUDIR AL JUICIO EN REPRESENTACIÓN DE ALGUIEN MÁS.
Before admitting an indirect amparo complaint, the judge must not require copies of documentary evidence for service, except the document proving standing when the claimant appears as a representative.
Adhesive direct amparo. It must be dismissed, not declared moot, when the main case is dismissed because the contested act was left without effect by the responsible authority, given its accessory nature.
Official heading (Spanish): AMPARO DIRECTO ADHESIVO. DEBE SOBRESEERSE Y NO DECLARARSE SIN MATERIA CUANDO SE SOBRESEE EN EL JUICIO PRINCIPAL, AL HABER QUEDADO INSUBSISTENTE EL ACTO RECLAMADO POR DECLARATORIA DE LA AUTORIDAD RESPONSABLE, ATENDIENDO A SU NATURALEZA ACCESORIA.
If the main direct amparo is dismissed because the responsible authority withdrew the contested act, the adhesive amparo must be dismissed, not declared moot, given its accessory nature.
Ineffective grievances in appeals under the Amparo Law. Those raised by the responsible authority, claiming the District Judge violated its fundamental rights under the Constitution, are ineffective.
Official heading (Spanish): AGRAVIOS INOPERANTES EN LOS RECURSOS PREVISTOS EN LA LEY DE AMPARO. LO SON AQUELLOS QUE HACE VALER LA AUTORIDAD RESPONSABLE, EN LOS CUALES ADUCE QUE EL JUEZ DE DISTRITO VIOLÓ EN SU PERJUICIO LOS DERECHOS FUNDAMENTALES CONSAGRADOS EN LA CONSTITUCIÓN POLÍTICA DE LOS ESTADOS UNIDOS MEXICANOS.
Grievances by the responsible authority in amparo appeals, claiming the District Judge violated its constitutional fundamental rights, are ineffective.
Grievances in appeals under the Amparo Law. They must be analyzed when they raise constitutional or conventionality issues overlooked by the District Judge, and not dismissed as ineffective on the argument that the judge does not violate fundamental rights.
Official heading (Spanish): AGRAVIOS EN LOS RECURSOS PREVISTOS EN LA LEY DE AMPARO. PROCEDE SU ANÁLISIS CUANDO SE PLANTEEN ASPECTOS DE CONSTITUCIONALIDAD O CONVENCIONALIDAD INOBSERVADOS POR EL JUEZ DE DISTRITO, TANTO EN EL PROCESO, COMO EN EL DICTADO DE LA SENTENCIA, Y NO DECLARARLOS INOPERANTES BAJO EL ARGUMENTO DE QUE AQUÉL NO VIOLA DERECHOS FUNDAMENTALES.
Grievances raising constitutional or conventionality issues overlooked by the District Judge in the process or judgment must be analyzed, not dismissed as ineffective on the ground that a judge does not violate fundamental rights.
Provisional suspension in indirect amparo. It is inadmissible against a negative opinion on compliance with tax obligations.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN EL JUICIO DE AMPARO INDIRECTO. ES IMPROCEDENTE CONCEDERLA CONTRA LA OPINIÓN EN SENTIDO NEGATIVO DEL CUMPLIMIENTO DE OBLIGACIONES FISCALES.
A provisional suspension cannot be granted against a negative opinion on tax compliance. Regularize the tax situation before going to amparo.
Complaint appeal against the order denying provisional suspension in indirect amparo. It cannot be declared moot even if the definitive suspension was decided at the incidental hearing, if that ruling did not address all the contested acts.
Official heading (Spanish): RECURSO DE QUEJA CONTRA EL AUTO QUE NIEGA LA SUSPENSIÓN PROVISIONAL EN EL JUICIO DE AMPARO INDIRECTO. NO PROCEDE DECLARARLO SIN MATERIA PESE A QUE DURANTE SU SUSTANCIACIÓN SE HUBIERA RESUELTO EN LA AUDIENCIA INCIDENTAL SOBRE LA SUSPENSIÓN DEFINITIVA, SI ÉSTA NO SE OCUPÓ DE TODOS LOS ACTOS RECLAMADOS.
A queja appeal against denial of a provisional suspension is not moot just because the definitive suspension was decided, if that ruling did not cover all the contested acts.
Constitutional hearing. Electronic signature of the District Judge and the secretary on the hearing record on a date after the hearing violates fundamental rules of indirect amparo procedure and warrants a retrial.
Official heading (Spanish): AUDIENCIA CONSTITUCIONAL. LA FIRMA ELECTRÓNICA DEL JUEZ DE DISTRITO Y DEL SECRETARIO QUE DA FE EN EL ACTA RELATIVA EN UNA FECHA POSTERIOR A SU CELEBRACIÓN, CONSTITUYE UNA VIOLACIÓN A LAS REGLAS FUNDAMENTALES DEL PROCEDIMIENTO DE AMPARO INDIRECTO QUE AMERITA SU REPOSICIÓN.
If the constitutional hearing record is electronically signed after the hearing, or not signed, fundamental rules of indirect amparo procedure are violated and the procedure must be redone.
Complaint appeal under Article 97, section I, subsection e) of the Amparo Law. It lies against the District Judge's order refusing to enter into the SISE the full electronic version of the indirect amparo judgment so that it matches the physical file.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 97, FRACCIÓN I, INCISO E), DE LA LEY DE AMPARO. PROCEDE EN CONTRA DEL ACUERDO DICTADO POR UN JUEZ DE DISTRITO, EN EL QUE SE NIEGA A INGRESAR AL SISTEMA INTEGRAL DE SEGUIMIENTO DE EXPEDIENTES (SISE) LA VERSIÓN ELECTRÓNICA COMPLETA DE LA SENTENCIA DE AMPARO INDIRECTO, PARA QUE COINCIDA CON LA QUE OBRA EN EL EXPEDIENTE FÍSICO.
A queja appeal under Article 97, section I, subsection e) of the Amparo Law lies against a judge's order refusing to enter the full electronic judgment into the SISE so that it matches the physical file.
Time-limited filings through the Federal Judiciary's online portal. If technical failures prevent sending, and only minutes remained, the remaining time runs from the start of the next business day.
Official heading (Spanish): PROMOCIONES DE TÉRMINO PRESENTADAS A TRAVÉS DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN. SI POR FALLAS TÉCNICAS SE IMPOSIBILITA SU ENVÍO, EN RESPETO AL DERECHO HUMANO DE ACCESO A LA JUSTICIA, EL PLAZO RESTANTE (CUANDO SE TRATA DE TAN SÓLO UNOS MINUTOS), DEBE COMPUTARSE A PARTIR DEL INICIO DE LABORES DEL DÍA HÁBIL SIGUIENTE.
If technical failure of the Federal Judiciary's online portal blocks a time-limited filing and only minutes remained, the remaining time runs from the start of the next business day.
Payroll tax. Article 14, first paragraph, of the Guanajuato Finance Law, which provides a tax incentive, passes the proportionality test and does not violate tax equity.
Official heading (Spanish): IMPUESTO SOBRE NÓMINAS. EL ARTÍCULO 14, PRIMER PÁRRAFO, DE LA LEY DE HACIENDA PARA EL ESTADO DE GUANAJUATO, QUE PREVÉ UN ESTÍMULO FISCAL A ESA CONTRIBUCIÓN, AL SUPERAR EL TEST DE PROPORCIONALIDAD, NO VIOLA EL PRINCIPIO DE EQUIDAD TRIBUTARIA.
Article 14, first paragraph, of the Guanajuato Finance Law, which grants a payroll tax incentive for hiring scientific and technological research staff, passes the proportionality test and does not violate tax equity.
Property tax. Article 5, section I, subsections a) and b), of the 2020 Revenue Law of San Miguel de Allende, Guanajuato, which sets unit value tables for land and construction, violates the principle of tax legality.
Official heading (Spanish): IMPUESTO PREDIAL. EL ARTÍCULO 5, FRACCIÓN I, INCISOS A) Y B), DE LA LEY DE INGRESOS PARA EL MUNICIPIO DE SAN MIGUEL DE ALLENDE, GUANAJUATO, PARA EL EJERCICIO FISCAL DEL AÑO 2020, QUE PREVÉ LAS TABLAS DE VALORES UNITARIOS DE TERRENO Y DE CONSTRUCCIÓN PARA DETERMINAR LA BASE GRAVABLE DE ESE TRIBUTO, VIOLA EL PRINCIPIO DE LEGALIDAD TRIBUTARIA.
The land and construction unit value tables in Article 5, section I, subsections a) and b), of San Miguel de Allende's 2020 Revenue Law violate tax legality. Taxpayers may challenge that year's property tax.
Property tax. Article 4, section III, of the 2020 Revenue Law of San Miguel de Allende, Guanajuato, which sets differentiated rates for urban and suburban properties without buildings, fails the second stage of the proportionality test and violates tax equity.
Official heading (Spanish): IMPUESTO PREDIAL. EL ARTÍCULO 4, FRACCIÓN III, DE LA LEY DE INGRESOS PARA EL MUNICIPIO DE SAN MIGUEL DE ALLENDE, GUANAJUATO, PARA EL EJERCICIO FISCAL DEL AÑO 2020, QUE ESTABLECE TASAS DIFERENCIADAS PARA EL PAGO DE ESA CONTRIBUCIÓN RESPECTO DE LOS INMUEBLES URBANOS Y SUBURBANOS SIN EDIFICACIONES, AL NO SUPERAR LA SEGUNDA ETAPA DEL TEST DE PROPORCIONALIDAD, VIOLA EL PRINCIPIO DE EQUIDAD TRIBUTARIA.
The differentiated rates for urban and suburban properties without buildings in Article 4, section III, of San Miguel de Allende's 2020 Revenue Law fail the second stage of the proportionality test and violate tax equity.
Property tax. Article 4, section I, of the 2020 Revenue Law of San Miguel de Allende, Guanajuato, which sets progressive rates for built urban properties without providing that they apply to the excess over the lower limit, violates the principles of proportionality and equity.
Official heading (Spanish): IMPUESTO PREDIAL. EL ARTÍCULO 4, FRACCIÓN I, DE LA LEY DE INGRESOS PARA EL MUNICIPIO DE SAN MIGUEL DE ALLENDE, GUANAJUATO, PARA EL EJERCICIO FISCAL DEL AÑO 2020, QUE ESTABLECE EL SISTEMA DE TARIFAS PROGRESIVAS PARA DETERMINAR SU PAGO RESPECTO DE INMUEBLES URBANOS CON EDIFICACIONES, AL NO DISPONER QUE SE APLICARÁ AL EXCEDENTE DEL LÍMITE INFERIOR, VIOLA LOS PRINCIPIOS TRIBUTARIOS DE PROPORCIONALIDAD Y EQUIDAD.
The progressive rate schedule in Article 4, section I, of San Miguel de Allende's 2020 Revenue Law does not provide that it applies to the excess over the lower limit, and therefore violates proportionality and equity.
Property tax. Article 22, section I, penultimate paragraph, of the 2021 Revenue Law of the Municipality of Guadalajara, Jalisco, by establishing unjustified differential treatment between owners of built and unbuilt or vacant properties, violates the principles of proportionality and equity.
Official heading (Spanish): IMPUESTO PREDIAL. EL ARTÍCULO 22, FRACCIÓN I, PENÚLTIMO PÁRRAFO, DE LA LEY DE INGRESOS DEL MUNICIPIO DE GUADALAJARA, JALISCO, PARA EL EJERCICIO FISCAL 2021, AL ESTABLECER UN TRATO DIFERENCIADO INJUSTIFICADO PARA EL CÁLCULO DE ESA CONTRIBUCIÓN ENTRE LOS PROPIETARIOS O POSEEDORES DE PREDIOS RÚSTICOS O URBANOS EDIFICADOS Y LOS QUE TIENEN PREDIOS NO EDIFICADOS O BALDÍOS, VIOLA LOS PRINCIPIOS TRIBUTARIOS DE PROPORCIONALIDAD Y EQUIDAD.
Article 22, section I, penultimate paragraph, of Guadalajara's 2021 Revenue Law treats owners of built and vacant properties differently without justification, violating tax proportionality and equity.
Registry service fees. Items 12 and 11 of Section IV of the tariffs attached to the 2020 and 2021 Revenue Laws of the State of Chihuahua, given indications of disproportion between the charge and the service, violate tax proportionality.
Official heading (Spanish): DERECHOS POR SERVICIOS REGISTRALES. LOS NUMERALES 12 Y 11 DEL APARTADO IV DE LAS TARIFAS ANEXAS A LAS LEYES DE INGRESOS DEL ESTADO DE CHIHUAHUA PARA LOS EJERCICIOS FISCALES 2020 Y 2021, RESPECTIVAMENTE, QUE LOS PREVÉN, AL EXISTIR INDICIOS DE DESPROPORCIONALIDAD ENTRE EL COBRO Y EL SERVICIO PRESTADO, VIOLAN EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
Items 12 and 11 of Section IV of the Chihuahua 2020 and 2021 Revenue Law tariffs for registry fees violate tax proportionality, given indications that the charge is disproportionate to the service.
Lis pendens. When it manifestly arises before the same District Judge hearing two amparos with identical claimant, authority and act, and the Collegiate Circuit Court confirms it in a queja appeal against outright dismissal of the second complaint, ordering its admission is unnecessary (jurisprudence P./J. 24/2014 (10a.)).
Official heading (Spanish): LITISPENDENCIA. SI SE ACTUALIZA ESTA CAUSA DE IMPROCEDENCIA DE FORMA MANIFIESTA E INDUDABLE ANTE EL MISMO JUEZ DE DISTRITO QUE CONOCE DE LOS DOS JUICIOS DE AMPARO EN LOS QUE EXISTE IDENTIDAD DE QUEJOSO, AUTORIDAD RESPONSABLE Y ACTO RECLAMADO, Y ES CONSTATADA POR EL TRIBUNAL COLEGIADO DE CIRCUITO AL RESOLVER EL RECURSO DE QUEJA INTERPUESTO CONTRA EL DESECHAMIENTO DE PLANO DE LA SEGUNDA DEMANDA, ES INNECESARIO ORDENAR SU ADMISIÓN, EN APLICACIÓN DE LA TESIS DE JURISPRUDENCIA P./J. 24/2014 (10a.).
If a Collegiate Circuit Court confirms, in a queja appeal, manifest lis pendens between two amparos before the same judge with the same claimant, authority and act, it need not order the second complaint admitted.
Withdrawal of indirect amparo. If requested after judgment and the parties did not file a review appeal in time, the District Judge may rule on it (jurisprudence 2a./J. 2/2021 (11a.) inapplicable).
Official heading (Spanish): DESISTIMIENTO DEL JUICIO DE AMPARO INDIRECTO. SI SE SOLICITÓ CON POSTERIORIDAD AL DICTADO DE LA SENTENCIA Y LAS PARTES NO INTERPUSIERON EL RECURSO DE REVISIÓN DENTRO DEL PLAZO LEGAL, EL JUEZ DE DISTRITO ESTÁ FACULTADO PARA PRONUNCIARSE AL RESPECTO [INAPLICABILIDAD DE LA TESIS DE JURISPRUDENCIA 2a./J. 2/2021 (11a.)].
If withdrawal of an indirect amparo is requested after judgment and no party filed a timely review appeal, the District Judge may rule on it.
Indirect amparo complaint filed through the Federal Judiciary's online portal. The warning to deem it not filed must not be enforced if the claimant states under oath, within the deadline, that they could not view the electronic order and asks to be notified again.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO PRESENTADA A TRAVÉS DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN. NO DEBE HACERSE EFECTIVA LA PREVENCIÓN DE TENERLA POR NO INTERPUESTA SI EL QUEJOSO MANIFIESTA, BAJO PROTESTA DE DECIR VERDAD (DENTRO DEL TÉRMINO CONCEDIDO), QUE NO PUDO VISUALIZAR EL ACUERDO NOTIFICADO VÍA ELECTRÓNICA Y SOLICITA SE LE HAGA SABER NUEVAMENTE POR ESE MEDIO O PERSONALMENTE, PARA PODER CUMPLIR CON LO REQUERIDO.
An amparo complaint filed through the online portal must not be deemed not filed if the claimant states under oath, within the deadline, that they could not view the electronic order and asks to be notified again.
Indirect amparo judgment. Failure of the District Judge or secretary to sign electronically on the day the judgment was approved or finalized violates legal certainty and invalidates it.
Official heading (Spanish): SENTENCIA DE AMPARO INDIRECTO. LA FALTA DE FIRMA ELECTRÓNICA DEL JUEZ DE DISTRITO O DEL SECRETARIO EL MISMO DÍA EN QUE SE AUTORIZÓ O ENGROSÓ, VIOLA EL PRINCIPIO DE SEGURIDAD JURÍDICA Y LA INVALIDA.
If the District Judge or secretary does not electronically sign an indirect amparo judgment on the day it was approved or finalized, legal certainty is violated and the judgment is invalid.
Appeals in amparo. To compute the period for those filed through the Federal Judiciary's online services portal, the time zone of the place where they will be processed must be used.
Official heading (Spanish): RECURSOS EN EL JUICIO DE AMPARO. PARA EL CÓMPUTO DEL PLAZO DE LOS INTERPUESTOS A TRAVÉS DEL PORTAL DE SERVICIOS EN LÍNEA DEL PODER JUDICIAL DE LA FEDERACIÓN, DEBE TOMARSE EN CUENTA EL HUSO HORARIO DEL LUGAR DONDE SE TRAMITARÁN.
For appeals in amparo filed through the Federal Judiciary's online portal, the time zone of the place where they will be processed governs the deadline. This matters for filers in another time zone.
Time-limited filings in indirect amparo. They are timely if filed on the last day of the period at a common correspondence office of Collegiate Circuit Courts that operates outside the normal hours of the District Courts (General Agreement 21/2020).
Official heading (Spanish): PROMOCIONES DE TÉRMINO EN EL JUICIO DE AMPARO INDIRECTO. SON OPORTUNAS SI SE PRESENTAN EL ÚLTIMO DÍA DE VENCIMIENTO DEL PLAZO ANTE LA OFICINA DE CORRESPONDENCIA COMÚN DE LOS TRIBUNALES COLEGIADOS DE CIRCUITO QUE PRESTE SUS SERVICIOS FUERA DEL HORARIO NORMAL DE LABORES EN LA SEDE DE LOS JUZGADOS DE DISTRITO A LOS QUE SE DIRIGEN (APLICACIÓN DEL ACUERDO GENERAL 21/2020 DEL PLENO DEL CONSEJO DE LA JUDICATURA FEDERAL).
An indirect amparo complaint or time-limited filing is timely if filed on the last day at a Collegiate Circuit Courts common correspondence office that operates outside the District Courts' regular hours.
Request to exercise the power of attraction. The SCJN having a direct amparo review pending is not sufficient reason to attract a related direct amparo.
Official heading (Spanish): SOLICITUD DE EJERCICIO DE LA FACULTAD DE ATRACCIÓN. EL HECHO DE QUE LA SUPREMA CORTE TENGA EN TRÁMITE UN AMPARO DIRECTO EN REVISIÓN NO CONSTITUYE UNA RAZÓN SUFICIENTE PARA ATRAER UN JUICIO DE AMPARO DIRECTO RELACIONADO.
The SCJN having a direct amparo review pending is not enough to attract a related direct amparo. Attraction depends on the case's own merits, not on its connection.
Review appeal in direct amparo. It is inadmissible when, following separation of proceedings, the constitutional question ceases to be part of the case and is ordered analyzed in an indirect amparo.
Official heading (Spanish): RECURSO DE REVISIÓN EN AMPARO DIRECTO. NO ES PROCEDENTE CUANDO, ANTE LA SEPARACIÓN DE JUICIOS, LA CUESTIÓN DE CONSTITUCIONALIDAD PLANTEADA DEJA DE SER MATERIA DE ÉSTE, Y SE ORDENA QUE SEA ANALIZADA EN UN AMPARO INDIRECTO.
A review appeal in direct amparo is inadmissible when, after the proceedings are separated, the constitutional question leaves the direct case and is sent to be analyzed in an indirect amparo.
Territorial jurisdiction over an amparo naming a District Judge as responsible authority. Interpretation of the term "proximity" in Article 38 of the Amparo Law.
Official heading (Spanish): COMPETENCIA POR TERRITORIO PARA CONOCER DEL JUICIO DE AMPARO EN EL QUE ES SEÑALADO COMO AUTORIDAD RESPONSABLE UN JUEZ DE DISTRITO. INTERPRETACIÓN DEL VOCABLO “CERCANÍA” A QUE SE REFIERE EL ARTÍCULO 38 DE LA LEY DE AMPARO PARA DETERMINARLA.
When a District Judge is named as responsible authority, "proximity" in Article 38 of the Amparo Law is not read merely in its ordinary sense, but as referring to the nearest competent court.
Deadlines for jurisdictional responsible authorities to act in amparo proceedings. Days their own rules declare non-working are not excluded unless the applicable amparo legislation provides for them.
Official heading (Spanish): PLAZOS PARA QUE LAS AUTORIDADES RESPONSABLES JURISDICCIONALES ACTÚEN DENTRO DEL JUICIO DE AMPARO. EN SU CÓMPUTO NO DEBEN DESCONTARSE LOS DÍAS QUE CONFORME A SU NORMATIVA HAYAN SIDO DECLARADOS INHÁBILES, CUANDO NO ESTÉN PREVISTOS EN LA LEGISLACIÓN DE AMPARO APLICABLE.
Days that the responsible court's own rules declare non-working are not deducted from amparo deadlines unless the applicable amparo legislation provides for them. Local calendars do not extend the pace of the proceeding.
Direct amparo complaint. Days that Article 19 of the Amparo Law makes non-working, and days on which the responsible authority suspends activities, are excluded when computing the filing period; days on which the Collegiate Circuit Court suspends work for extraordinary reasons are not.
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO. PARA EL CÓMPUTO DEL PLAZO DE SU PRESENTACIÓN DEBEN EXCLUIRSE LOS DÍAS INHÁBILES QUE ESTABLECE EL ARTÍCULO 19 DE LA LEY DE AMPARO Y AQUELLOS EN QUE LA AUTORIDAD RESPONSABLE SUSPENDA ACTIVIDADES, AUN CUANDO ESTÉN CONTEMPLADOS COMO HÁBILES POR LA REFERIDA LEGISLACIÓN, SIN QUE ELLO IMPLIQUE DESCONTAR LOS DÍAS EN QUE EL TRIBUNAL COLEGIADO DE CIRCUITO SUSPENDA LABORES POR SITUACIONES EXTRAORDINARIAS.
Filing a direct amparo excludes the non-working days under Article 19 of the Amparo Law and days the responsible authority suspends activities. Extraordinary suspensions of the Collegiate Circuit Court do not count. Document each excluded day.
Principle of definitiveness. It is not necessary to exhaust the administrative litigation before filing amparo, because the Quintana Roo Administrative Justice Code sets stricter requirements for a stay than the Amparo Law.
Official heading (Spanish): PRINCIPIO DE DEFINITIVIDAD. NO ES NECESARIO AGOTAR EL JUICIO CONTENCIOSO ADMINISTRATIVO PREVIO A PROMOVER EL JUICIO DE AMPARO, TODA VEZ QUE EL CÓDIGO DE JUSTICIA ADMINISTRATIVA DEL ESTADO DE QUINTANA ROO ESTABLECE MAYORES REQUISITOS QUE LOS PREVISTOS EN LA LEY DE AMPARO, PARA CONCEDER LA SUSPENSIÓN.
Because the Quintana Roo Administrative Justice Code imposes more stay requirements than the Amparo Law, the local administrative action need not be exhausted before filing amparo. Go directly to amparo.
Public order. It is an indeterminate legal concept that must be defined and assessed according to the specific circumstances of each case.
Official heading (Spanish): ORDEN PÚBLICO. ES UN CONCEPTO JURÍDICO INDETERMINADO QUE DEBE SER PRECISADO Y VALORADO DEPENDIENDO DE LAS CIRCUNSTANCIAS ESPECÍFICAS DE CADA CASO CONCRETO.
Public order is an indeterminate legal concept that must be defined and assessed according to the circumstances of each case. It cannot simply be invoked in the abstract.
Non-existence of the challenged act. The ground for dismissal in Article 63, section IV, of the Amparo Law takes priority over the inadmissibility ground in Article 61, section XXIII, in relation to Article 5, section II.
Official heading (Spanish): INEXISTENCIA DEL ACTO RECLAMADO. LA CAUSA DE SOBRESEIMIENTO PREVISTA EN LA FRACCIÓN IV DEL ARTÍCULO 63 DE LA LEY DE AMPARO, ES DE ESTUDIO PREFERENTE SOBRE LA CAUSAL DE IMPROCEDENCIA PREVISTA EN EL DIVERSO 61, FRACCIÓN XXIII, EN RELACIÓN CON EL DIVERSO 5, FRACCIÓN II, DE LA MISMA LEGISLACIÓN.
In amparo, the non-existence of the challenged act (Article 63, section IV) is examined before the inadmissibility ground that the named authority is not a proper respondent (Articles 61, section XXIII, and 5, section II).
Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.