At TJ Abogados®, we take pride in sharing our success stories with you. Throughout our trajectory, we have achieved favorable outcomes in various legal matters, showcasing our ability to provide effective and personalized solutions to our clients in areas such as corporate law, tax law, administrative law, and intellectual property.
In our success stories, you will find concrete examples of how we have helped our clients achieve their legal objectives, whether through resolving complex disputes or preventing potential legal issues. These cases are backed by our team of highly trained and specialized attorneys in each of the areas we cover.
IMPI (Mexican Institute of Industrial Property) Fee Refund.
The IMPI should refund the fee paid for a procedure that was dismissed due to a lack of signature. In this case, even though the fee was paid for the processing of a submitted application, it is a summary dismissal. Therefore, it is understood that the IMPI did not proceed with the examination of the application, and the fees were not accrued.
Illegality of the Reduction of Pension by IMSS (Mexican Institute of Social Security).
The reduction of a pension previously granted by IMSS due to alleged ‘atypical movements’ is illegal. IMSS has been condemned to cover the amounts that were not paid, as well as the differences generated until the effective payment date, with the appropriate updates.
Non-Applicability of Constitutive Capital.
The determination and collection of constitutive capital are not applicable, even if the current employer did not register the worker but was insured by a different employer at the time of the incident.
The unconstitutionality of Article 197 of the Mexico City Federal Fiscal Code (fees for the return of documents before the Public Property Registry of Mexico City, RPP).
The collection of fees for the return of documents is inadmissible when it stems from the refusal to register an entry before the RPP. Therefore, the refund of the fees paid is applicable.
Suspension against the restriction of water supply due to debts in this regard.
It is appropriate to grant the suspension for the purpose of restoring the water supply service without providing a guarantee, as it is a human right. Likewise, the application of Article 177 of the Mexico City Federal Fiscal Code is illegal when a user previously submitted a request to the Water Department to detect irregularities in the meter’s operation, resulting from the inflation generated in the amounts to be paid, which are excessively higher than the amounts regularly paid by the water user.
Gave rise to the following isolated legal doctrine:
«RIGHT TO WATER. THE AUTHORITY ESTABLISHED IN FAVOR OF THE AUTHORITIES OF THE WATER SYSTEM OF MEXICO CITY IN ARTICLE 177, THIRD PARAGRAPH, OF THE MEXICO CITY FEDERAL FISCAL CODE TO PARTIALLY CUT THE SUPPLY OF THIS LIQUID IN DOMESTIC USE OUTLETS IS SUBJECT TO THE PRIOR FULFILLMENT OF THE OBLIGATIONS ESTABLISHED IN THE WATER LAW OF THE FEDERAL DISTRICT AND IN GENERAL OBSERVATION No. 15 OF THE COMMITTEE ON ECONOMIC, SOCIAL, AND CULTURAL RIGHTS OF THE UNITED NATIONS».
Illegality of the payment of fees for certified copies issued by administrative and judicial authorities of Mexico City.
The excessive charges for the issuance of certified copies of documents issued by administrative and judicial authorities in Mexico City are not applicable because Article 248, Fraction I, Subsection c) of the Mexico City Federal Fiscal Code is unconstitutional.
Illegality of fees for certified copies by federal authorities.
The excessive charges for the issuance of certified copies of documents issued by federal administrative and judicial authorities are not applicable because Article 5, Fraction I, of the Federal Fees Law is unconstitutional.
Gave rise to the following isolated legal doctrine:
«FEES. THE UPDATING OF AMOUNTS TO BE PAID FOR THIS CONCEPT UNDER THE FEDERAL LAW DUE TO MISCELLANEOUS RESOLUTIONS DOES NOT CONSTITUTE FORMALLY LEGISLATIVE ACTS».
Illegality of the tax authority’s refusal to refund a favorable balance when the expiration of compliance with the judgment is declared.
A judgment constitutes res judicata and obliges the parties to comply with it even if the expiration of compliance with the judgment has been decreed. Therefore, the tax authority is obligated to refund the amounts due with updates and interest. (Amparo Law in force until 2011).
The inadmissibility of the automatic offsetting of tax credits with favorable balance contributions for VAT made by tax authorities.
The automatic offsetting is not admissible with amounts that taxpayers are entitled to receive from tax authorities for any reason, whether or not the refund has been requested.
Inadmissibility of imposing a tax credit derived from an illegally conducted home visit, as well as the auditing procedure.
The determination of tax credits is illegal when public officials conducting the home visit do not correctly identify themselves with the taxpayer. Therefore, the visit, the audit procedure, and the administrative execution procedure must be declared illegal.
Inadmissibility of imposing fines by the INVEA if the environmental license is still under process.
The imposition of fines is illegal when, at the time of the verification visit conducted by the INVEA, the Single Environmental License is still under process. Therefore, the imposed fine should be declared null and void.
Responsibility of Public Officials.
Notices to the public official regarding the accountability process must be personal. To determine the commission of the alleged conduct, attention should be paid to the specifications of the public tender and not to generic considerations that seemingly imply non-compliance.
The refund of amounts sent illegally by banking institutions through electronic transfers is admissible.
It is illegal for the banking institution to claim that the account holder should cover the amounts resulting from mobile banking fraud when the user did not activate mobile banking for electronic transfers.
Right of petition. Lack of response.
The referral to the governed to carry out another procedure to obtain a response to their requests violates Article 8 of the Political Constitution of the United Mexican States. Therefore, the authority must be urged to issue a consistent and conclusive response that addresses what was actually requested.
The refusal to cancel a housing loan and issue a no-debt certificate due to covering the loan through a deed in payment is illegal.
It is appropriate for INFONAVIT to cancel the housing loan when it has been settled through a deed in payment with the legal delivery of the property. This takes effect at the time of the respective procedure before said Institute, not until the act is formalized before a notary public. Therefore, INFONAVIT must cease deductions regarding the housing loan from the moment the deed in payment process was completed.
The incorrect issuance of CFDIs by the SAT constitutes a final and injurious act in tax matters.
When the SAT is obliged to issue CFDIs for Rights, Products, and Uses and does so with errors or outside the deadline, such action constitutes a final act that causes harm in tax matters. Therefore, the taxpayer has the possibility of resorting to contentious litigation against it.
The request for account blocking by the UIF is only valid when there is an explicit order for blocking from a foreign or international entity.
The request for an investigation into certain behaviors and individuals by the DEA does not constitute an explicit order for blocking or inclusion of the complainants on the list of blocked persons. Therefore, granting amparo against such seizure is appropriate.
The fees demanded by INAI for the issuance of certified copies for the reproduction of public information are unconstitutional.
The cost per certified copy at a rate of 23 pesos per page is unconstitutional.
Lost wages are not income from employment for income tax purposes.
Lost wages do not have the same nature as regular wages, as they are received due to the termination of the employment relationship and have a compensatory nature. Therefore, they should be given the tax treatment provided for in Article 95 of the Income Tax Law.
Compensation for late compliance with a final judgment.
Authorities must comply with judgments within a period of four months. In case of failing to comply within this period, it is appropriate to order the negligent authority to pay compensation for the late compliance with the judgment.
Refund of funds for unauthorized electronic transfers not recognized by the account holder.
If financial institutions cannot prove that it was the account holder who carried out the transaction and also confirm the proper functioning of electronic banking, as well as providing them with the security measures established by applicable legislation, they must refund the funds improperly transferred through electronic transfers. Likewise, they must pay the legal interest established in Article 362 of the Commercial Code.