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Mexican Senate Gives Final Approval to Amparo Law Overhaul, Sends Decree to Executive

The overhaul is presented as a curb on amparos used to delay tax collection, drawing accusations of disguised retroactivity.

Overview

  • Senators approved the bill after fast‑tracking debate hours after receiving the lower chamber’s changes, voting roughly 81–83 in favor and 37–38 against, and remitted it for potential promulgation.
  • A revised third transitory states concluded stages stay under prior rules and only future procedural acts in ongoing cases follow the new law, which backers say aligns with Supreme Court doctrine.
  • Key changes limit suspensions in cases like permit or concession revocations and account blocks, narrow who has legitimate interest, and confine amparo effects to the petitioner.
  • Morena leaders framed the reform as preventing long delays in collecting firm tax credits, with new requirements that fiscal interests be guaranteed for relief to take effect.
  • Opposition parties denounced a “retroactivity in disguise” and reduced access to justice, while Fitch warned of higher regulatory risk for sectors reliant on government permits and concessions.