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3h ago

Mexico’s Supreme Court Says FEMSA Tax Case Attraction Does Not Reopen Final Judgments

The Court explains that using the SEFA mechanism only determines whether the Plenary will hear the dispute.

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La SCJN reabre caso de FEMSA; argumenta presunto adeudo fiscal.
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Overview

  • In a November 13 session, the Plenary voted 6–? to attract review 320/2024 after a second request submitted by Minister Lenia Batres.
  • The justices stressed the attraction decision does not address the merits of the case or alter res judicata.
  • The disputed tax credit tied to FEMSA is reported at approximately 2,868 million pesos.
  • The SCJN noted that an initial rejection of an attraction request does not bar a new filing by a legitimized party.
  • SEFAs, established in article 40 of the Amparo Law, guide the Court’s docket on matters of constitutionality, legal significance or human-rights impact, and analysts suggest this case could test criteria on using the amount in dispute to justify attraction.