Overview
- Mexico’s high court voted 6–3 to overturn a prior amparo, with Loretta Ortiz, Yasmín Esquivel, and Irving Espinosa dissenting.
- The case stems from a 2018 SAT determination that Nueva Elektra overstated a 2012 fiscal loss, triggering a MXN 67,165,827 credit.
- Justices rejected recusal bids against Minister Lenia Batres and imposed MXN 33,942 fines on Elektra and Ricardo Salinas Pliego for bad‑faith procedural tactics.
- The file returns to the 21st Collegiate Administrative Tribunal to issue a new decision recognizing SAT’s authority to audit the subsidiary.
- Proceedings on related Total Play tax disputes were deferred for further analysis, as Grupo Salinas denounced the decision as politically motivated and pledged further challenges in domestic and international forums.