Tax Reform 2022

On November 12, 2021, the Decree amending, adding and repealing several provisions of the Income Tax Law, the Value Added Tax Law, the Special Tax on Production and Services Law, the Federal New Automobile Tax Law, the Federal Tax Code and other laws (the “Decree”) was published in the Official Gazette of the Federation (“DOF”), […]
ACEDO SANTAMARINA appoints Mr. Enrique López Méndez as Partner and Mr. Roberto Altamirano Fuentes as Counsel of the firm.

Acedo Santamarina is pleased to announce the appointment of Mr. Enrique López as partner of the firm as well as Mr. Roberto Altamirano as Counsel. Both promotions will become effective on January 1, 2022.
Subcontracting Labor Reform, REPSE and its practical application

On April 23, 2021, a Decree was published in the Official Gazette of the Federation (“DOF”) amending, adding and repealing several provisions on Labor Subcontracting (the “Decree”), which prohibits labor subcontracting except for the provision of specialized services or execution of specialized work, indicating the obligation of individuals who provide such subcontracting services to obtain […]
Balances in favor of Taxpayers. The budget not contemplated in the Economic Package for fiscal year 2022

As every year, on September 8, the President of Mexico, through the Ministry of Finance and Public Credit, presented to the Mexican Congress the Economic Package for fiscal year 2022. After a series of night sessions, in which legislators cast their votes on the draft laws and reforms, finally, on November 12, 2021, the following […]
Acedo Santamarina obtained that the First Chamber of the Supreme Court of Justice of the Nation made a conforming interpretation of Article 163 of the General Law of Mercantile Corporations.

In an appeal for review filed in defense of the interests of a minority of shareholders of a certain corporation, Acedo Santamarina succeeded in having the First Chamber of the Supreme Court of Justice of Mexico interpret Article 163 of the General Law of Mercantile Corporations in accordance with the Mexican Corporate Law.
The summons as the first essential formality of a jurisdictional process

Our legislation contemplates a series of requirements that have the purpose of guaranteeing the right to a hearing and due process. In this way, the governed are not left in a state of defenselessness in the face of proceedings involving the exercise of the punitive power of the State.
Chambers & Partners – Latin America 2022

We are honored to announce that, for yet another year, the firm has been recognized in the Chambers & Partners Directory for excellence.
Agreement whereby the Plenary of the Federal Telecommunications Institute issues the guidelines for traffic management and network administration to be followed by concessionaires and licensees that provide Internet access service.

On July 5, 2021, an agreement issued by the Federal Telecommunications Institute (“IFT”) was published in the Official Gazette of the Federation (“DOF”) establishing the guidelines that regulate traffic management and network administration of Internet access services (hereinafter, the “Guidelines”). The published agreement arises as a result of the provisions of Article 145 of the […]
Informative note on the new Law for Transparency, Prevention and Combating of Unfair Practices in Advertising Contracting

On June 3, 2003, the Law for the Transparency, Prevention and Combating of Improper Practices in Advertising Contracting (the “Advertising Law”) was enacted. The purpose of this new law is to regulate advertising broadcasting relations in order to seek a healthier commercial competition and avoid practices that generate undue advantages that affect advertisers and consumers.
Approval of Laws and Reforms related to the Judicial Branch of the Federation

As part of the implementation of the constitutional reform in judicial matters, published in the Official Gazette of the Federation on March 11, 2021, the Congress of the Union approved the laws and reforms aimed at reorganizing the structure and operation of the Judicial Branch of the Federation.