Entry into force of the decree prohibiting added trans fats in the industrial manufacturing process of edible oils and fats, food and non-alcoholic beverages.
Mexico City, September 5, 2023. Trans fats are produced through a process of partial hydrogenation of vegetable oils and have been linked to an increased risk of cardiovascular disease and other health problems when consumed in excess, according to the World Health Organization. In response to this situation, in Mexico, as of the second […]
The Civil Code of Mexico City, moves towards inclusion.
On August 8, 2023, the plenary session of the Supreme Court of Justice of the Nation (the “Court“), invalidated provisions of the Civil Code in force of Mexico City (the “Code“), in testamentary matters that allow people with disabilities to testament by electronic means. In the world, according with the World Health Organization, approximately 15% […]
THE TAX ADMINISTRATION SERVICE POSTPONED THE APPLICATION OF PENALTIES RELATED TO THE CARTA PORTE COMPLEMENT OBLIGATIONS
Last July 16, 2023, the Mexican Tax Administration Service (“SAT” per its acronym in Spanish) published on its website the First Anticipated Version of the Sixth Resolution of Modifications to the Miscellaneous Tax Resolution for 2023, which in its Tenth transitory article, informed that it will no longer be as of August 1st, 2023, that […]
Mergers, Acquisitions, and Nearshoring – challenges and Opportunities for 2023
During 2021 and 2022, the M&A market in Mexico will grow 44% compared to 2019 and 2020, having the effect of mobilizing approximately USD$16,000’000,000.00, according to Transactional Track Record Data’s (TTR Data) 2022 annual report. This growth is due to several factors, highlighting the following (I) market recovery to pre-pandemic levels, (ii) increased need for […]
Obligations of the Carta Porte Complement and its validation by the Mexican Supreme Justice Court
Last June 7, 2023, the Second Chamber of the Supreme Justice Court (“SCJN” per its acronym in Spanish) validated the modifications made to the Federal Fiscal Code that entitles the Tax Administration Service (“SAT” per its acronym in Spanish) to establish the rules for issuing Digital invoices (“CFDI” per its acronym in Spanish) with the […]
Federal Cybersecurity Law initiative
The use of information and telecommunication technologies has become a fundamental part of people’s lives, as they function as important tools for the proper development of the public and private sectors. It should be remembered that in this digital era, the use of technologies implies an exchange of information through a cyberspace made up of […]
DECREE IMPLEMENTING THE NATIONAL CIVIL AND FAMILY PROCEDURES CODE
As previously announced, last June 7, the Decree implementing the National Civil and Family Procedures Code (“CNPCF”) was published in the Official Gazette of the Federation. Throughout its 1,191 articles distributed among 10 books, the CNPCF reduces procedural formalities and favors orality, which implies the simplification of procedures to guarantee access to justice in […]
Tax benefits for taxpayers engaged in productive activities in the Interoceanic Corridor of Tehuantepec Isthmus
On June 5, 2023, the “Decree to promote the investment of taxpayers engaged in economically productive activities within the Development Poles for the Welfare of the Tehuantepec Isthmus” (the “Decree”) was published in the Official Gazette of the Federation (per its acronym in Spanish “DOF”). The purpose of the Decree is to establish tax benefits […]
New National Civil and Family Procedures Code
For several years there has been a need to unify judicial procedures at a national level. This was not only requested by attorneys, but also by the parties themselves in the trials and even by the judges and their staff as they realized that the judicial lag was increasing every year. Through the Decree […]
The fundamental right to one’s own image
The Supreme Court of Justice of the Nation has developed a doctrine in which it recognizes the right to one’s own image as a fundamental right derived from human dignity, a concept expressly mentioned in Article 1 of the Constitution. According to the Supreme Court, human dignity is the basis for all other fundamental rights, […]