Overview
- On Nov. 19, the Court upheld SAT’s 67,165,827‑peso penalty against Nueva Elektra for overstating 2012 losses, revoking a prior amparo in a 6–3 vote.
- The justices imposed a 300‑UMA sanction on the company for bad‑faith litigation and ordered a new collegiate‑court ruling consistent with the plenary criteria.
- Counting seven earlier rulings, the Court has now resolved eight of nine Grupo Salinas cases, confirming tax credits exceeding 48 billion pesos for SAT, with only a 621.9‑million‑peso Totalplay matter pending.
- Grupo Salinas condemned the rulings as politically motivated and said it will seek further remedies in national and international venues.
- In a separate 6–3 vote requested by Justice Lenia Batres, the Court accepted review of SAT’s 2,868‑million‑peso dispute with FEMSA, revisiting a 2024 TFJA decision and testing when extraordinarily high quantums merit Supreme Court intervention.