"The final judgment would have been delivered in December 2015, but fortunately fell into the hands of one of the judges with greatest fiscal expertise, Jose Avalos Cota, Judge at the Sixth Appellate Court of the Fifteenth Circuit, based in Mexicali, who with full opening heard, valued, analyzed the evidence and thus discussed and pondered it", shared Solis.

He noted that on his preliminary assessment, Jose Avalos recognized that the unconstitutional actions that were resolved by the Mexican House of Representatives and Senators only covered three topics when the legal protection clearly pointed out 12 provisions that had been violated, i.e. there are nine topics that haven't been approached by anyone; not by the Supreme Court, the collegiate courts nor by district judges.

The claim is composed of a 12 grievances segmentation based on the guarantees and principles of fairness and equality, competitiveness, economic development, tax neutrality, tax efficiency, tax proportionality, reasonableness and legislative prohibition of arbitrariness, but according to Solis, only equity and equality issues were resolved, and the rest were left untouched.

Hence, at this time they are discussing... Continue reading article here

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