The First Chamber of the Supreme Court of Justice of the Nation (SCJN) recognized the constitutionality of the tax incentives regarding the Special Tax on Production and Services (IEPS) applicable to fuels.
Likewise, it recognized the agreements by which the percentages and amounts of the fiscal stimulus are disclosed, as well as the reduced quotas of the IEPSapplicable to the fuels indicated.
This decision emanates from an injunction promoted by the company Novum Mexico Tradingcontrary to the decree published in the Official Gazette of the Federation on December 27, 2016, as well as articles 5 and 10 of the Tax Law on Production and Services.
The challenging company considered it contrary to the principles of legality, legal certainty, tax proportionality and non-retroactivity of the law.
The District Judge of knowledge denied federal protection against the articles and decree cited and dismissed the lawsuit regarding the claimed agreements, for which the company filed an appeal for review.
In its sentence, the First Chamber of the Court determined this Wednesday the dismissal against article 10 of the IEPS Lawwhich foresees the moment in which the tax is caused on the alienation of goods referred to in that order, since it warned that the reform of the questioned precept that entered into force in 2020 did not constitute a new legislative act that enables the possibility of claiming constitutionally, especially since the contested normative portion had not been modified since January 2002.
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