Overview
- The withdrawn project, authored by Justice Yasmín Esquivel Mossa from contradiction of thesis 8/2025, sought to establish jurisprudence allowing the SAT to levy a double VAT on certain maquiladora operations.
- The matter was taken off the October 2 list and was not placed on the following week’s agenda, according to the court’s schedules.
- The dispute centers on “virtual exports,” where goods temporarily imported for processing are sometimes sold in Mexico, leading maquiladoras to seek VAT refunds.
- In March, the Supreme Court instructed federal judges and Collegiate Tribunals to defer rulings in related cases until the high court issues a definitive criterion.
- Justice Lenia Batres has urged postponement, warning of a potential revenue loss of up to 250 billion pesos if a standard favorable to maquiladoras were adopted.