Overview
- The SCJN applied Plenary Agreement 3/2025 to archive amparo directo en revisión 1172/2025 and defer judgment until the new bench takes office
- Minister Alfredo Gutiérrez Ortiz Mena returned the file to the plenary without public debate and attached a draft resolution for future reference
- Movistar’s reclamation appeal 158/2025 has been rescheduled for an August 6 vote after Minister Lenia Batres Guadarrama’s absence caused a quorum failure on June 18
- The dispute concerns the SAT’s refusal to allow deduction of expenses from Movistar’s 2014 Pegaso PCS merger, resulting in a 4,442 million peso tax credit imposed in 2019
- Mexico’s 2025 judicial reform eliminated court salas, shifting high-stakes tax litigation to the full nine‐member Supreme Court when it convenes on September 1