Success Cases
In TJ Abogados® we are proud to share our success stories with you. Throughout our trajectory, we have achieved favorable criteria in various legal matters which reaffirms our ability to furnish effective and customized solutions to our clientele in areas such as corporate, fiscal, administrative, and intellectual property law.
Here, you will find concrete examples of how we have helped our clients to achieve their legal goals, whether via the resolution of complex disputes or by preventing potential legal issues. The preceding, supported by our highly trained team of attorneys whose areas of expertise reach all branches of law covered in our Firm.
IMPI - Fees Refund
The Mexican Institute of Industrial Property (IMPI) must reimburse the paid fee for a formality that has been disregarded by absence of signature. This, because even though such fee was covered for the processing of the submitted application, it was rejected outright. Hence, it is deducted that the IMPI did not review it, and fees were not accrued.
Unlawful reduction of retirement figure by the IMSS.
The decrease of the granted retirement amount by the Mexican Institute of Social Security (IMSS) for allegedly atypical movements, is unlawful. The IMSS was ordered to cover the unpaid sums along with the differences generated until the actual date payment, with the appropriate updates.
Inadmissibility of constituent funds
The determination and collection of a constituent capital is inadmissible even when the current employer had not registered the worker, and that at the time of casualty, was insured by a different employer instead.
Unconstitutionality of article 197 of the Fiscal Code of the Federal District (collection of fees for the return of documents before the Mexico City Public Registry of the Property, RPP).
The collection of fees for the return of documents is improper by reason of refusal of registration of an entry before the RPP. Hence, the reimbursement of covered fees, does apply.
Suspension against restriction of water supply due to arrears in payments.
The granting of suspension to reestablish water supply is appropriate without the provision of any guarantee since this is a human right. Furthermore, application of article 177 of the Fiscal Code for the Federal District is wrongful when a user had previously submitted a request to the Water Agency to pay a visit so as to detect irregularities in the meter functioning. This, as a result of the inflated increase in the payable amounts, which are excessively higher than those paid on a regular basis by the user derived from the meter reading.
The above gave rise to the following judicial decision (case law):
“THE RIGHT TO WATER. CONCERNING THE POWER IN FAVOR OF THE WATER SYSTEM AUTHORITIES OF MEXICO CITY ESTABLISHED IN ARTICLE 117, THIRD PARAGRAPH OF THE FISCAL CODE OF THE FEDERAL DISTRICT TO PARTIALLY SHUT THE WATER SUPPLY OFF FROM THE DOMESTIC WATER OUTLET IS SUBJECT TO PRIOR FULFILLMENT OF THE OBLIGATIONS OUTLINED IN THE WATER ACT OF THE FEDERAL DISTRICT AND IN THE GENERAL OBSERVATION OF NUMERAL 15 PERTAINING TO THE ECONOMIC, SOCIAL AND CULTURAL RIGHTS UNITED NATIONS’ COMMITTEE.”
Illegality of payment of fees for certified copies issued by the Mexico City Administrative & Judicial Authorities.
The excessive charge for the issuance of certified copies by administrative and judicial authorities of Mexico City is not appropriate. This, since article 248, section I in its subsection c) of the Fiscal Code for the Federal District, is unconstitutional.
Illegality of payment of fees for certified copies issued by federal authorities.
Overcharges for the issuance of certified copies by federal administrative and judicial authorities is improper since article 5, section I of the Federal Fees Act is unconstitutional.
The foregoing derived in the following judicial decision (case law):
“FEES. THE UPDATING OF THE AMOUNTS TO BE PAID FOR THIS ITEM UNDER THE RESPECTIVE FEDERAL LAW BASED ON MISCELLANEOUS RESOLUTIONS, DO NOT FORMALLY CONSTITUTE LEGISLATIVE ACTS.”
Lawlessness resulting from the Tax authority’s refusal to refund a credit balance when the extinction of judgements’ fulfillment has been ruled.
A judgment constitutes res judicata and obliges those involved to comply with it, although extinction of judgement has been declared. Hence, the tax authority is obliged to reimburse the due amounts with its updates and interests (Amparo Writ Act in force until 2011).
Inappropriateness of ex officio offsetting of tax credits from tax authorities regarding contributions with balance in favor by reason of VAT.
Ex officio compensation is not appropriate when it comes about amounts that taxpayers are entitled to receive from the tax authorities on any account whatsoever, even though refund has been requested or not.
Inadmissibility of the imposition of a tax credit and audit procedure derived from an unlawful home visit.
Tax credits determination is illegal when public servants do not identify themselves properly before the taxpayer when conducting the home visit. Consequently, the latter, the audit and administrative procedures must be declared unlawful.
Inadmissibility of imposing fines by the INVEA if the environmental license is still under process.
Imposition of fines is inadmissible when the Single Environmental License is in process at the time the verification visit is paid. Therefore, the imposed fine must be declared null and void.
Liability of Public Servants
Notices served to a public servant concerning the liability procedure shall be delivered in person. Specifications of the public tender in question shall be considered for the purpose of determining the commission of alleged conduct, and not general aspects that imply non–compliance.
Amounts remitted illegally by banking institutions through wire transfers may be refunded.
It is illegal for the banking institution to expect the account holder to cover the amounts derived from a bank fraud carried out by mobile banking when the user did not activate it to make electronic transfers.
Failure to respond to the right to petition.
The referral to the governed to carry out another procedure to obtain a response to their petitions does not comply with Article 8 of the Political Constitution of the United Mexican States. Hence, the authority must be ordered to issue a consistent and conclusive response that effectively responds to what was requested.
Illegality of the refusal to cancel a housing loan and issue a certificate of non-debt for having covered the loan by means of dation in lieu of payment.
It is appropriate for the National Fund for Worker´s Housing Institute to cancel the housing loan upon its settlement by dation in payment, with the legal surrender of the property. The preceding takes effect at the time the respective procedure is conducted before said Institute and not when such act is formalized before a Notary Public. Consequently, the regarded Institute must cease the housing loan payment withdraws from the time the deed in lieu occurred.
The erroneous issuance of Digital Fiscal Documents (CFDIs) by the Tax Administration Service (SAT) constitutes a definitive act that causes grievance in tax matters.
When the Tax Administration Service is obliged to issue Digital Fiscal Documents for Fees, Items or Duties, Proceeds and Uses and it does so with errors or past due, such action constitutes a definitive act that causes grievance in tax matters, so the governed is in a position to resort to contentious proceedings against it.
The request for the blocking of accounts by the Financial Intelligence Unit (FIU) is only appropriate when there is an express order to block accounts from a foreign or international entity.
The DEA’s request for an investigation of certain conduct and persons does not constitute an express order to block or include the complainants in the list of blocked persons, and therefore the amparo writ (constitutional injunction proceeding) against that seizure should be granted.
The fees required by the National Institute of Transparency, Access to Information and Protection of Personal Data (INAI) for the issuance of certified copies for the reproduction of public information are unconstitutional.
The cost per certified copy of 23 pesos per sheet is unconstitutional.
Lost wages are not wage income for income tax purposes (ISR).
Unpaid wages are not of the same nature as ordinary wages, as they are received on the occasion of the termination of the employment relationship and are compensatory in nature, so these must be considered for tax purposes in accordance with article 95 of the Income Tax Act (LISR).
Compensation for late compliance of a final judgment.
The authorities must comply with the judgments within a period of four months. Failing to do so shall derive into a compensation by the omitting authority for late fulfillment of such.
Refund of resources by cause of non-authorized electronic transfers by the account holder.
Should financial institutions do not prove that it was the account holder who did the transaction nor confirm the proper functioning of the electronic banking, and that provided the account holder with the security measures established in the applicable legislation, these are obliged to return the funds that have improperly been transferred via wire transfers. This, with the payment of the legal interests outlined in article 362 of the Commerce Code.
TJ Abogados®
Torres Adalid #707-704 Colonia del Valle. CDMX. 03100
Phone: +52 55 1107 6293
E-mail: contacto@tjabogados.com.mx
“Seal of The Best Lawyers in Mexico 2024”
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