Section B – Historical Precedents – USMBA

THE US-MEXICO BAR ASSOCIATION

May 10, 2020 – THE EXPIRATION CONTEMPLATED IN ARTICLE 60 OF THE FEDERAL LAW OF ADMINISTRATIVE PROCEDURE WORKS IN AN INDEPENDENT MANNER BOTH IN THE INSPECTION PROCEDURE AND IN THE ADMINISTRATIVE PROCEDURE FOR THE ENFORCEMENT OF SANCTIONS, REGULATED IN THE GENERAL RULES OF INSPECTION OF LABOR AND ENFORCEMENT OF SANCTIONS. Read More

May 9, 2020 – THE TAX AUTHORITIES POWERS TO VERIFY- THROUGH THESE, THE INEXISTENCE OF OPERATIONS CAN BE DETERMINED EXCLUSIVELY FOR TAX PURPOSES. Read More

May 8, 2020 – TAX RECEIPTS. THE AUTHORITY CAN RIGHTFULLY DISREGARD THEIR TAX EFFECTS WHEN THE OPERATIONS SUPPORTED IN THEM LACK OF MATERIALITY. Read More

May 7, 2020 – JURISPRUDENTIAL THESIS EMITTED BY THE SUPERIOR CHAMBER OF THE FEDERAL COURT OF ADMINISTRATIVE JUSTICE.- THE APPLICATION OF THE IRRETROACTIVITY PRINCIPLE IS CONDITIONED TO THE HIERARCHY PRECEDENT OF THE ISSUING ORGAN. Read More

May 6, 2020 – PUBLIC FAME EVIDENCE. ITS ASSESSMENT AT THE FEDERAL ADMINISTRATIVE PROCEEDING. Read More

May 5, 2020 – EXPERT OPINION. ITS EVIDENTIARY VALUE DEPENDS ON THE SUPPORT OF ITS CONCLUSIONS. Read More

May 4, 2020 – NATIONAL INSTITUTE OF TRANSPARENCY, ACCESS TO INFORMATION AND PROTECTION OF PERSONAL DATA. IS INCOMPETENT BY TERRITORY TO INITIATE THE PROCEDURE OF RECOGNITION OF DATA PROTECTION AGAINST ESTABLISHMENTS THAT ARE NOT LOCATED IN NATIONAL TERRITORY. Read More

May 3, 2020 – PRESUMPTION OF INEXISTENCE OF OPERATIONS. MOTIVATION OF THE OFFICIAL LETTER WITH WHICH THE PROCEDURE REGULATED IN ARTICLE 69-B OF THE FEDERAL TAX CODE IS INITIATED. Read More

May 2, 2020 – EXPERT EVIDENCE. THE IMPROPER PROCESS BY THE THIRD PARTY EXPERT CONSTITUTES A VIOLATION TO THE PROCEDURE SUCEPTIBLE OF BEING REGULARIZE. Read More

May 1, 2020 – FINE. APPLICABLE WHEN A COMPLAINT IS CAUSED BY A FAILURE TO ENFORCE A JUDGMENT. Read More