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 […]
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 […]
Constitutional protection is granted to a taxpayer against misinterpretation and application of a Customs Ruling that denied a refund for undue payment of customs processing fees (“Derecho de Trámite Aduanero”) paid when importing goods under an international trade agreement.
Recently a Collegiate Court in Administrative Matters granted constitutional protection (“Amparo”) in favor of a taxpayer of the automotive sector, recognizing its right to obtain the refund of the amount unduly paid as custom processing fees (Derecho de Trámite Aduanero or “DTA”), in accordance with Article 22 of the Federal Fiscal Code. The background of […]
New 6% IVA withholding tax
Our partner Rafael Tena Castro was invited to be part of the Committee for the ninth edition of the specialized publication “Legal”, a supplement of the newspaper El Economista in collaboration with vLex.
Acedo Santamarina recognized by Chambers & Partner
Chambers & Partners Latin America published the list of the best law firms… for 2018. Our firm has once again been recognized as a leading Band One firm in the TMT (Telecoms, Media, Technology) practice in Mexico. In addition, our partner Andrés Acedo Moreno has been recognized as a leading lawyer Band One in the […]