Overview

• Chief Justice Hugo Aguilar asked the plenary to postpone the cases to hear couriers, platform companies and environmental organizations that requested an audience, and Ministers Lenia Batres and Yasmín Esquivel withdrew their projects.
• The tax dispute concerns Mexico City’s 2% charge on delivery platforms such as Uber, DiDi and Rappi, with a Batres draft addressing an appeal tied to Uber’s 2022 amparo against the levy’s application.
• The environmental case arises from contradiction 217/2021, where an Esquivel draft would require organizations to show a qualified, direct impact to establish legitimate interest for environmental amparos.
• Coalitions including CEMDA, Greenpeace, Artículo 19, Fundar and Centro Prodh argue the proposed criterion curtails access to justice and conflicts with Mexico’s obligations under the Escazú Agreement.
• Industry group Alianza In México warns that upholding the 2% charge could hurt earnings for couriers and small businesses and could carry trade risks, referencing a recent U.S. challenge to a similar Canadian digital tax under the USMCA.