Against the sentences that occur within the TFJA, direct amparo proceeds before a collegiate circuit court. They still have the possibility of promoting this direct protection and, even, (…) the case can be taken to the SCJN”

Juvenal Lobato, professor at UNAM

The Plenary of the Superior Chamber of the Federal Court of Administrative Justice (TFJA) considered that the Alemán family is jointly and severally liable for the taxes withheld and not paid to the treasury by Interjet in past years, for which it endorsed a tax credit for 689 million pesos to Miguel Alemán Velasco and Miguel Alemán Magnani.

With seven votes in favor and two against, the plenary considered that both Alemán Velasco and Alemán Magnani –father and son– are jointly and severally liable for the company Interjet, for which the debt of 689 million pesos for ISR and VAT may be required.

This tax debt, explained the rapporteur magistrate Carlos Mena Adame, was determined by the General Collection Administration of the Tax Administration Service (SAT) in April 2020, after observing that the legal entity -Interjet- did not pay the contributions of the exercises Fiscal 2018 and 2019.

In those years, Miguel Alemán Velasco served as Chairman of the Board of Directors of ABC Aerolíneas, while Miguel Alemán Magnani was Vice Chairman of the Board of Directors and Executive President. Both challenged the SAT’s decision to be jointly and severally liable; however, the project approved by the TFJA considered that the grounds and reasons for the resolutions are duly reasoned.

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The TFJA also ruled that this determination does not imply “a treble charge” by the treasury since Interjet does not have the assets and/or solvency to respond to the withheld and unpaid contributions.

“The joint and several liability that the authority determined for each of the actors was only with respect to the part that corresponds to them, since, in the event that any of the jointly and severally liable persons or the company itself makes the total or partial payment of the credit, it extinguishes in the same terms the debt of each one of them”, explained Carlos Mena.

You can file another appeal.

Although the TFJA considered the Alemán family jointly and severally liable for paying this tax credit, Juvenal Lobato, professor at UNAM, indicated that the Alemán family can resort to a new resource to prevent the tax credit from being charged.

“Against the sentences that occur within the TFJA, direct amparo proceeds before a collegiate circuit court. They still have the possibility of promoting this direct protection and, even, there is one more possibility: if an issue of unconstitutionality was raised, the case can be taken to the Supreme Court of Justice of the Nation (SCJN) ”, he explained. .

In this way, the effective collection of the estate tax credit could take years, given the resources that the Alemán family can still file, as well as the administrative processes that have to be carried out.

Currently, Interjet keeps its operations suspended, after the problems that began in 2019, prior to the Covid-19 pandemic, which was reflected in its financial statements, problems with its workers and trouble with the treasury. The Alemán family is no longer in charge of the airline. Alejandro Del Valle, who a few months ago went to jail for the matter with Crédito Real, is the one who directs the airline. (with information from Diego Badillo).

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