VII-J-2aS-72
MINUTES ASSOCIATED WITH CONSULAR ACTIONS ABROAD. WHEN RECORDED THE MEXICO’S CONSUL MUST ASCERTAIN THAT THE DILIGENCES WERE MADE WITH THE LEGAL REPRESENTATIVE OF THE LEGAL PERSONS.- The Mexican Consuls abroad that act as auxiliaries for customs authorities, in accordance to article 1 of the Mexican Foreign Service Law, in relation to articles 44, sections IV and VI, of said Law and 78, section VIII and 87, of its Rules, doing the proceedings with legal persons located in other country, with the purpose of asserting the veracity of the data as well as of the authenticity of the related documents with the origin of the imported goods, under the preferential tariff treatment, established in the Free Trade Agreements undersigned by Mexico, they shall record at the substantiated minute that is recorded for such effect, the identity of the appearing, as well as the legal instrument that grants him power to represent the legal person, which shall be suitable in order to have effects in our domestic law, in accordance with the applicable legal dispositions.
(Thesis of case law approved by agreement G/S2/10/2015)
PRECEDENTS:
VII-P-2aS-108 International Treaties Trial 29275/09-17-11-5/1034/11-S2-09-03.- Solved by the Second Section of the Superior Chamber of the Federal Court of Tax and Administrative Justice, in session of January 31st, 2012, by unanimity of 5 votes in favor: Reporting Judge: Francisco Cuevas Godínez.- Secretary: Lic. Salvador Jesús Mena Castañeda. (Thesis approved in session of April 17, 2012)
R.T.F.J.F.A. Seventh Era. Year II. No. 10. May 2012. pg. 296 VII-P-2aS-402 Administrative Proceeding No. 903/12-20-01-6/594/13-S2-09-03.- Solved by the Second Section of the Superior Chamber of the Federal Court of Tax and Administrative Justice, in session of September 5, 2013, by unanimity of45 votes in favor: Reporting Judge: Víctor Martín Orduña Muñoz.- Secretary: Lic. José Antonio Rivera Vargas. (Thesis approved in session of September 5, 2013) R.T.F.J.F.A. Seventh Era. Year IV. No. 30. January 2014. pg. 98 VII-P-2aS-471 Administrative Proceeding No. 51/13-04-01-2/1298/13-S2-10-03.- Solved by the Second Section of the Superior Chamber of the Federal Court of Tax and Administrative Justice, in session of November 7, 2013, by unanimity of 4 votes in favor: Reporting Judge: Carlos Mena Adame.- Secretary: Lic. Mónica Guadalupe Osornio Salazar. (Thesis approved in session of October 7, 2014) R.T.F.J.F.A. Seventh Era. Year IV. No. 32. March 2014. pg. 819 VII-P-2aS-730 Administrative Proceeding No. 2459/13-01-02-8/720/14-S2-06-03.- Solved by the Second Section of the Superior Chamber of the Federal Court of Tax and Administrative Justice, in session of October 7, 2014, by unanimity of 5 votes in favor: Reporting Judge: Alfredo Salgado Loyo.- Secretary: Lic. Ernesto Christian Grandini Ochoa. (Thesis approved in session of October 7, 2014) R.T.F.J.F.A. Seventh Era. Year V. No. 44. March 2015. pg. 629 VII-P-2aS-731 Administrative Proceeding No. 620/14-04-01-8/1654/14-S2-10-03.- Solved by the Second Section of the Superior Chamber of the Federal Court of Tax and Administrative Justice, in session of November 20, 2014, by unanimity of 5 votes in favor: Reporting Judge: Carlos Mena Adame.- Secretary: Lic. José Raymundo Rentería Hernández. (Thesis approved in session of November 20, 2014) R.T.F.J.F.A. Seventh Era. Year V. No. 44. March 2015. pg. 629