Precedents
Rulings of the Mexican Supreme Court, the federal courts and the Federal Administrative Court (TFJA) in our practice areas. Each with a brief explanation and, for the most relevant ones, our take.
Search commented precedents
- October 2026
- Using someone's image in advertising without consent can be penalizedAdministrative and other · October 30, 2026
- Fines for skipping labor conciliation are reviewed by labor courtsLabor and social security · October 30, 2026
- Customs brokers must report their net worth while their amparo is pendingForeign trade and customs · October 30, 2026
- Mexico City property tax: the occupancy return can be challenged in amparoAmparo and constitutional · October 30, 2026
- Benefits owed to a deceased worker: the clock starts at deathLabor and social security · October 30, 2026
- Government contracts: no statutory basis for the clause, no amparoAmparo and constitutional · October 30, 2026
- Conagua: without prior alert, water-mailbox service is unlawfulTax litigation · October 30, 2026
- Service fees: judges must obtain the authority's internal manualsTax · October 30, 2026
- Inherited gas stations: invoice under the deceased's tax ID, not the heir'sTax · October 30, 2026
- Environmental amparo: the 2025 reform did not shut out neighbors and communitiesAmparo and constitutional · October 23, 2026
- Mexico City: capping rent increases at inflation is constitutionalAdministrative and other · October 23, 2026
- Leaving RESICO is automatic: no SAT notice is neededTax · October 23, 2026
- Amparo against statutes: applying authorities cannot defend the lawAmparo and constitutional · October 23, 2026
- Shopping-center leases: disputes belong in oral commercial proceedingsCommercial and civil · October 23, 2026
- A late job offer no longer shields employers in dismissal suitsLabor and social security · October 23, 2026
- Provisional suspension: no new evidence in the quejaAmparo and constitutional · October 23, 2026
- Defective service? Challenge it before filing the direct amparoAmparo and constitutional · October 23, 2026
- Expired import permit: an amparo will not keep operations runningForeign trade and customs · October 23, 2026
- Once the SCJN upholds admission of an appeal, its admissibility is not reopenedAmparo and constitutional · October 16, 2026
- Amparo over unquantified default interest on a labor award: what courts reviewAmparo and constitutional · October 16, 2026
- Poorly grounded delegation to report audit findings leads to remand, not annulmentTax litigation · October 16, 2026
- Labor witnesses: facts supplied by counsel's questions carry no evidentiary weightLabor and social security · October 16, 2026
- Dismissal without legal basis: the amparo court must supplement deficient argumentsAmparo and constitutional · October 16, 2026
- Nullity complaint by mail: no proof of exact hour when time compensation appliesTax litigation · October 9, 2026
- Garnishment via the tax mailbox is clearly defined and respects legal certaintyTax litigation · October 9, 2026
- Tax-mailbox garnishment without a prior hearing is upheld as constitutionalTax litigation · October 9, 2026
- SAT's 69-B 'non-existent transactions' procedure has no five-year time barTax litigation · October 9, 2026
- Courts may enjoin the mandatory order for securing tax debts under article 141Amparo and constitutional · October 9, 2026
- Fines for not filing returns electronically need not be scaled to ability to payTax · October 2, 2026
- When an injunction incident is declared moot, the correct remedy is the quejaAmparo and constitutional · October 2, 2026
- VAT on mixed activities: without an accounting expert, apportionment is hard to avoidTax litigation · October 2, 2026
- Federal Conciliation Center officers may fine employers who skip conciliationLabor and social security · October 2, 2026
- Seniority awards do not share the income tax exemption for seniority premiumsTax · October 2, 2026
- Seniority awards are not exempt prizes under article 93 of the Income Tax Law eitherTax · October 2, 2026
- Appealing a direct amparo judgment served by list does not revive the injunctionAmparo and constitutional · October 2, 2026
- Worker subsistence in direct amparo is a protective clause, not interim reliefAmparo and constitutional · October 2, 2026
- Provisional injunction: a sworn statement alone does not prove the challenged actAmparo and constitutional · October 2, 2026
- September 2026
- Online amparo filings: one second past midnight is already lateAmparo and constitutional · September 25, 2026
- If the CBA requires reinstatement, the seniority exception is unavailableLabor and social security · September 25, 2026
- Suspended VAT/IEPS certification: amparo will not keep the tax credit aliveAmparo and constitutional · September 25, 2026
- First sale of real estate: one condition is enough to skip the AML noticeAnti-money laundering · September 25, 2026
- Civil case lapse runs even before the defendant has been servedCommercial and civil · September 25, 2026
- Not building the project does not entitle a refund of construction permit feesTax · September 25, 2026
- Zacatecas environmental tax also reaches emissions from mobile sourcesTax · September 25, 2026
- Suspension of a labor award in direct amparo: only one shot at a complaint appealAmparo and constitutional · September 25, 2026
- Mixed labor claims: the IMSS pension record is required even in ordinary proceedingsLabor and social security · September 25, 2026
- Several defendants held liable: the worker's subsistence amount is set only onceAmparo and constitutional · September 25, 2026
- Workplace harassment can be sued over without any dismissalLabor and social security · September 25, 2026
- Harassment claims by women: admissibility must be reviewed with a gender lensLabor and social security · September 25, 2026
- A generic loan-for-use agreement does not prove a supplier's real capacityTax · September 18, 2026
- If your headcount cannot produce what you invoiced, substance failsTax · September 18, 2026
- Substance evidence must be weighed by reason, not formulas or gut feelingTax litigation · September 18, 2026
- How strong your evidence must be to defeat a non-existent transactions findingTax litigation · September 18, 2026
- Adding up weak evidence does not make it sufficient to prove substanceTax litigation · September 18, 2026
- Invoices, books and working papers alone do not prove a transaction happenedTax · September 18, 2026
- No amparo against a garnishment that merely enforces a final judgmentAmparo and constitutional · September 11, 2026
- Medical expert report missing worker ID: when the defect can be curedLabor and social security · September 11, 2026
- Court vacation days do not count toward the deadline to appeal a stay rulingAmparo and constitutional · September 11, 2026
- A job reinstatement offer is assessed without weighing dismissal evidenceLabor and social security · September 11, 2026
- A challenge to jurisdiction in a labor case survives even if the case endsAmparo and constitutional · September 11, 2026
- Tort liability is governed by the law of the state where the events occurredCommercial and civil · September 11, 2026
- Labor summons is invalid unless a copy of the notice is in the court fileLabor and social security · September 4, 2026
- Reapplying a rule already struck down for you calls for a repetition complaintAmparo and constitutional · September 4, 2026
- Employers cannot challenge who is named a deceased worker's beneficiaryLabor and social security · September 4, 2026
- Ancillary amparo arguments must tie into what the main amparo grantedAmparo and constitutional · September 4, 2026
- ISR on the taxable portion of pensions is computed under article 152Tax · September 4, 2026
- A purely informational notice is not enough to challenge a law in amparoAmparo and constitutional · September 4, 2026
- Consistent witnesses are not enough: labor courts must assess how they knowLabor and social security · September 4, 2026
- Labor courts must explain, not just state, why they believe witnessesLabor and social security · September 4, 2026
- If the court's presiding judge ignores your filing, a reclamación appeal liesAmparo and constitutional · September 4, 2026
- Severance for unjustified dismissal uses the salary at the time of paymentLabor and social security · September 4, 2026
- Judges must rule on a stay even if another court should hear the case by assignmentAmparo and constitutional · September 4, 2026
- August 2026
- Labor courts cannot invent filing requirements in social security claimsLabor and social security · August 28, 2026
- No e-appointment at Mexico City courts does not breach access to justiceAmparo and constitutional · August 28, 2026
- A labor court's fine can be stayed while the amparo is pendingLabor and social security · August 28, 2026
- INFONAVIT records can prove contribution periods IMSS refuses to recognizeLabor and social security · August 28, 2026
- SAT must refund overpaid ISR even if the notary never remitted the withholdingTax · August 28, 2026
- Contractual penalties are not deductible if the excuse clause went unusedTax · August 28, 2026
- Labor courts cannot reject a settlement just because they feel they lack jurisdictionAmparo and constitutional · August 28, 2026
- No duty to keep accounting records means SAT cannot demand proof of substanceTax · August 28, 2026
- Closing an amparo file over court assignment can be appealed via quejaAmparo and constitutional · August 28, 2026
- Work-injury relapses are paid on the wage in effect when IMSS approves themLabor and social security · August 21, 2026
- Amparo suspensions also bind authorities the complaint did not nameAmparo and constitutional · August 21, 2026
- Legitimate interest is tied to access to justice, not formalitiesAmparo and constitutional · August 21, 2026
- Self-executing laws are judged by their real or foreseeable impactAmparo and constitutional · August 21, 2026
- Surety liability follows the court's orders, not the label on its ridersCommercial and civil · August 21, 2026
- IMSS tax division lacks standing to file appeals on behalf of its litigation headTax litigation · August 21, 2026
- Suspension available against automatic CFDI blocking under article 49 BisTax litigation · August 21, 2026
- Amending an amparo complaint: the clock starts once the full basis is knownAmparo and constitutional · August 14, 2026
- Labor Conciliation Center fines cannot be challenged before the TFJALabor and social security · August 14, 2026
- TFJA expert reports: the deadline runs from the warning order, not acceptanceTax litigation · August 14, 2026
- An assessment against a subsidiary can justify re-auditing the parentTax · August 14, 2026
- SAT may re-audit using third-party information found in other auditsTax · August 14, 2026
- No suspension against the new customs broker client file requirementAmparo and constitutional · August 14, 2026
- Article 129 is no automatic bar to suspension: judges must weigh the caseAmparo and constitutional · August 14, 2026
- Labor inspection evidence: its purpose is implied once the facts are statedLabor and social security · August 7, 2026
- Labor claims naming 'whoever is responsible' need no separate conciliation stepLabor and social security · August 7, 2026
- Guanajuato: an annulled traffic fine already paid must be refunded with interestTax litigation · August 7, 2026
- Juárez University of Durango: vacation premium is paid for each vacation periodLabor and social security · August 7, 2026
- New act revealed in the authority's report: the court must allow 15 days to amendAmparo and constitutional · August 7, 2026
- An injunction takes effect when the judge e-signs it, not when it is servedAmparo and constitutional · August 7, 2026
- No interim suspension against a UIF blocked-persons listingAmparo and constitutional · August 7, 2026
- IMSS field auditors may assess the real contribution wage baseTax · August 7, 2026
- July 2026
- Supreme Court upholds anonymity of anti-money-laundering officialsAnti-money laundering · July 10, 2026
- Court-signature precedent does not apply to anti-money-laundering authoritiesAnti-money laundering · July 10, 2026
- Afores may file amparo when ordered to release funds to beneficiariesLabor and social security · July 10, 2026
- Computing wages and labor awards does not call for an accounting expertLabor and social security · July 10, 2026
- Challenging an unsecured tax assessment does not stop the limitation periodTax · July 10, 2026
- An unsummoned third party gets its day in indirect amparoAmparo and constitutional · July 10, 2026
- Courts must check whether agreed professional fees are exploitativeCommercial and civil · July 10, 2026
- The anti-exploitation rule can also protect legal entitiesCommercial and civil · July 10, 2026
- Pemex survivor pension: a widow need not have been named beneficiaryLabor and social security · July 3, 2026
- Amparo compliance: a significant payment sets the cut-off for periodic benefitsAmparo and constitutional · July 3, 2026
- Amparo compliance: prompt payment also sets the cut-off for periodic benefitsAmparo and constitutional · July 3, 2026
- Amparo compliance with periodic payments: amount and speed define the cut-off dateAmparo and constitutional · July 3, 2026
- Acting in a higher-paid role entitles the worker to that role's payLabor and social security · July 3, 2026
- Service in amparo: the process server must record how the address was verifiedAmparo and constitutional · July 3, 2026
- Contractual forum clauses do not determine which court hears an amparoAmparo and constitutional · July 3, 2026
- If the TFJA dismisses without legal basis, the Circuit Court must step inAmparo and constitutional · July 3, 2026
- June 2026
- The SAT may verify taxpayer registry data without any prior notice being filedTax · June 26, 2026
- A company's tax domicile must be where it is actually managedTax · June 26, 2026
- Amparo signed with counsel's e-signature: the judge must ask first, not dismissAmparo and constitutional · June 26, 2026
- Biometric CURP: a court recasts privacy as personal digital sovereigntyAmparo and constitutional · June 26, 2026
- Petition sent to an official email: if denied, the judge must gather the proofAmparo and constitutional · June 26, 2026
- Amparo dismissed as untimely: evidence to reverse it is admissible on appealAmparo and constitutional · June 26, 2026
- Personal digital sovereignty: a court recognizes it as an emerging rightAmparo and constitutional · June 26, 2026
- Amparo against the biometric CURP: suspension must weigh surveillance risksAmparo and constitutional · June 26, 2026
- Biometric CURP: courts may grant a provisional stay in amparoAmparo and constitutional · June 26, 2026
- IMSS dismissal of an employer self-correction can be challenged before the TFJATax litigation · June 26, 2026
- Deceased worker's beneficiaries: lived family ties can outweigh a DNA testLabor and social security · June 26, 2026
- Profeco closing a conciliation file can be challenged if due process was breachedTax litigation · June 26, 2026
- Amparo against awards: the issuing board's seat governs, even if it later disappearsAmparo and constitutional · June 19, 2026
- Striking down a rule extends to unchallenged rules that depend on itAmparo and constitutional · June 19, 2026
- Abuse of office: one conduct under article 57 is enough for liabilityAdministrative and other · June 19, 2026
- Stalled labor award: the amparo judge can order enforcement to move forwardAmparo and constitutional · June 19, 2026
- Harassment claims by a supervisor trigger a gender-perspective reviewLabor and social security · June 12, 2026
- Private schools cannot end teacher contracts just because the school year endsLabor and social security · June 12, 2026
- Tax mailbox notices stand even without the time the alert was sentTax litigation · June 12, 2026
- Only two days to appeal a judge's silence on the suspensionAmparo and constitutional · June 12, 2026
- Ban on general effects in amparo forces dismissal only as a last resortAmparo and constitutional · June 12, 2026
- Off-payroll pay claims: the employer must prove the real wageLabor and social security · June 12, 2026
- Pre-bankruptcy rent is not an administrative expense claimCommercial and civil · June 12, 2026
- The first order in a labor suit must be served on the worker in personLabor and social security · June 12, 2026
- Guanajuato public employers: discipline period runs from knowledge of the misconductLabor and social security · June 12, 2026
- Mutual-termination agreements face closer scrutiny for vulnerable workersLabor and social security · June 12, 2026
- Which Collegiate Court reviews an amparo decided by a Collegiate Appeals CourtAmparo and constitutional · June 5, 2026
- Challenge a defective labor judgment notice by motion before going to amparoLabor and social security · June 5, 2026
- Miss the labor answer and you can no longer prove a for-cause terminationLabor and social security · June 5, 2026
- SAT may appeal TFJA rulings that annul on form if they also decided the meritsTax litigation · June 5, 2026
- May 2026
- Amparo against an assisting court's ruling goes to the court of the assisted oneAmparo and constitutional · May 29, 2026
- No express refund order, no interest: annulment alone does not trigger interestTax · May 29, 2026
- Searching for records is the authority's duty, not a service it can billAmparo and constitutional · May 29, 2026
- Charging double for larger pages or more lines breaches tax proportionalityAmparo and constitutional · May 29, 2026
- A tax levied on paying other municipal taxes is unconstitutionalAmparo and constitutional · May 29, 2026
- CFDI cancellation: the 2024 Miscellaneous Resolution opened a new amparo windowAmparo and constitutional · May 29, 2026
- No suspension to force an authority to accept a request for permanent statusLabor and social security · May 29, 2026
- Pending award quantification: enforcement-stage restorative suspension does not applyLabor and social security · May 29, 2026
- Removing a worker from attendance records and stopping pay can be tacit dismissalLabor and social security · May 29, 2026
- Charging for public information requires proof of the actual cost of materialsAmparo and constitutional · May 22, 2026
- Expired annual revenue law: the Supreme Court dismisses the constitutional disputeAmparo and constitutional · May 22, 2026
- If the requester supplies the disc or USB drive, the municipality cannot chargeAmparo and constitutional · May 22, 2026
- Puerto Vallarta cannot charge foreigners a fee with no defined public serviceAmparo and constitutional · May 22, 2026
- Charging to search municipal archives breaches tax proportionalityAmparo and constitutional · May 22, 2026
- Labor trials: what is not objected to at the preliminary hearing is acceptedLabor and social security · May 22, 2026
- Missing IMSS pension record sinks social security claims, not the whole lawsuitLabor and social security · May 22, 2026
- Labor judges may also warn employers whose counsel is plainly incompetentLabor and social security · May 22, 2026
- Refusal to arbitrate: employer owes back pay under article 48, not accrued wagesLabor and social security · May 22, 2026
- Amparo against awards from replaced labor boards goes to the successor's courtLabor and social security · May 15, 2026
- Failure to declare a labor award time-barred: the first court hears the amparoLabor and social security · May 15, 2026
- Federal judiciary strike does not extend the labor claim limitation periodLabor and social security · May 15, 2026
- Challenging standing in direct amparo: timing defines what the court reviewsAmparo and constitutional · May 15, 2026
- April 2026
- Amparo against the 'unchallengeable reform' amendment cannot be dismissed outrightAmparo and constitutional · April 24, 2026
- Aguascalientes public employees: social security dues run until reinstatementLabor and social security · April 24, 2026
- On appeal of a denied injunction, the Circuit Court may weigh newly arisen evidenceAmparo and constitutional · April 24, 2026
- Res judicata has limits: it does not always bind those absent from the first caseTax litigation · April 17, 2026
- RESICO: taxpayers exceeding the income cap leave the regime from the following monthTax · April 17, 2026
- Jalisco: choosing the wrong appeal against an administrative judgment forfeits reviewTax litigation · April 17, 2026
- Authorized counsel in amparo: providing professional license details is enoughAmparo and constitutional · April 17, 2026
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This week’s key precedents
Published in the Semanario on October 30, 2026
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Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.