Overview
- The Plenary returned amparo directo en revisión 3842/2024 to Minister Lenia Batres so she can present a draft to revoke the protection granted to Nueva Elektra against a 67,165,827 peso tax credit for 2012.
- Batres resumes the file despite the former Second Chamber having declared her impedida in March in a separate Salinas Pliego case involving the Financial Intelligence Unit.
- The measure rests on the Sixth Transitory of Acuerdo General 1/2025, signed by Minister President Hugo Aguilar after new ministers were sworn in on September 1.
- The Supreme Court also reassigned amparo directo en revisión 6321/2024, which challenges a 33,306,476,349 peso tax credit for 2013, to Minister Arístides Rodrigo Guerrero García after the matter had been with retired minister Alberto Pérez Dayán.
- Lower tribunals had upheld both credits, the Finance Ministry filed review appeals that brought the disputes to the Court, and prior impediment filings by Elektra to delay rulings were reported and some were rejected.