Detailed overview

The amendment prioritizes the use of electronic means in amparo proceedings, modifies various procedural rules in administrative and tax matters, and clarifies the requirements for individuals or collectives to access amparo proceedings when alleging harm from acts of authority not directly addressed to them. Additionally, it alters several rules regarding the suspension of challenged acts, including the conditions judges must verify to grant such suspension, the effects that may be conferred, and the requirements for its effectiveness. Notably, the amendment prohibits granting suspensions with general effects in amparo proceedings against general norms and adds cases where harm to social interest or contravention of public order provisions will be presumed.

Key points of the amendment

Regarding the Amparo Law

• Submissions may be made in writing or electronically. Notifications will also be electronic for individuals registered on the Online Services Portal of the Federal Judiciary. All authorities involved in amparo proceedings must have such registration. The Judicial Administration Body will have 360 calendar days from the start of its functions to adapt the Federal Judiciary’s Electronic System and publish the notice for digital user registration for authorities.
• For complainants alleging a legitimate interest, the act of authority must cause a real and differentiated legal harm, either individually or collectively, such that its annulment would result in a tangible benefit to the governed.
• Grounds for outright dismissal of recusals against judges are established, particularly when filed to obstruct proceedings or to prevent the judge from ruling on matters unrelated to the merits. Deadlines for filing recusals are also set.
• In cases involving the execution or collection of tax credits that have been challenged and become final, or resolutions on the statute of limitations of such credits, only indirect amparo proceedings will be admissible, and only after the auction notice is published. Violations of the execution or collection procedure and the constitutionality of applied general norms may be challenged in that context. To request suspension, the complainant must guarantee the tax credit via deposit bond or letter of credit.
• Requirements for granting suspension are detailed, including the existence of the challenged act, the suspensional interest, balancing against social interest and public order provisions, and the appearance of good right.
• Suspension is prohibited in cases involving general norms, acts, or omissions by authorities in economic competition, telecommunications, and broadcasting. However, if competition authorities impose fines or asset divestitures, these will be executed only after the ruling in the amparo proceeding is issued.
• Additional cases are included where harm to social interest or contravention of public order provisions will be presumed, such as operations involving illicit funds, unlawful conduct affecting the financial system, obstruction of financial information access, continuation of operations without federal permits (e.g., IMMEX Program, VAT Certification), or the exercise of powers related to public debt.
• In proceedings against the determination and assessment of tax contributions or credits, suspension may be granted if the tax interest is guaranteed in accordance with the Federal Tax Code. A pending amendment to the Code will establish the forms and priority of such guarantees.
• Suspension with general effects is prohibited in amparo proceedings against general norms.
• The right to expand the amparo claim is limited to acts unknown to the complainant at the time of filing the initial claim.

Regarding the Federal Tax Code

• New grounds for inadmissibility of the revocation appeal are added, including when filed against acts the taxpayer claims to be unaware of, acts demanding payment of tax credits that have been challenged and finalized, and resolutions on statute of limitations requests for such credits.

Regarding the Organic Law of the Federal Administrative Justice Tribunal

• It is clarified that the Tribunal may not hear cases against resolutions demanding payment of finalized liquid tax credits or those resolving statute of limitations requests for such credits.

Relevant transitory provisions

Procedural stages already concluded in amparo proceedings, administrative contentious proceedings, and revocation appeals that have generated vested rights for the parties will be governed by the legislation in force at the time those proceedings commenced. However, subsequent actions in such proceedings will be regulated by the amended legislation.

In this regard, it is important to determine the applicable legislation for ongoing tax and administrative litigation, considering the theory of vested rights and the timing for applying procedural provisions. It must also be assessed whether this transitory provision is unconstitutional due to retroactive application of the amendment.

For further information and to analyze the implications of these amendments for your specific case, please contact your Baker McKenzie representatives listed above.