Overview

• The upper chamber passed the reforms in a fast‑track vote, 83–38, and sent the decree for promulgation after adopting deputies’ changes.
• Supporters say the package fine‑tunes procedures to curb abusive delays in fiscal and administrative cases and strengthen the amparo mechanism.
• The most disputed point is a third transitory article that proponents say prevents retroactive effects, while opposition parties call it a simulated retroactivity.
• The changes restrict suspension of challenged acts, including in tax matters, which Coparmex warns could allow embargos, digital seal cancellations, or account blocks before judges rule.
• Business leaders argue the narrower standing for collective actions and higher litigation burdens will erode legal certainty and competitiveness as the decree also amends the Fiscal Code and the TFJA organic law.