The cases under discussion
On November 7, the Court listed in its matters to be dealt with this Thursday 15 projects related to seven direct protections filed by the owner of Grupo Salinas, whose amounts total 48,326.74 million pesos.
One of the trials that the Court will resolve is a direct protection under review 5654/2024 for a tax credit of 1,431 million 446,606 pesos. The presentation is by Minister Yasmín Esquivel Mossa. In this case, Grupo Elektra filed an appeal against the determination of the SAT for ISR, updating, surcharges and fines for the 2008 fiscal year.
The company of the so-called “Uncle Richy” presented the appeal by questioning several tax articles for the calculation of the average cost of shares and transfer of tax losses, as it assured that article 24 of the Income Tax Law violates the principle of tax equity.
However, Minister Esquivel Mossa’s presentation proposes the inadmissibility of the appeal considering that the matter does not meet the necessary requirements of provenance, therefore it does not merit an in-depth study.
Another is the direct protection under review 5608 for more than 2,000 million pesoswhich is in the hands of Minister María Estela Ríos González. This is a direct protection under review for ISR, updating, surcharges and fines for the 2010 fiscal year.
Dissatisfied, the businessman filed a nullity suit and then a protection suit before the Federal Court of Administrative Justice and before the Second Collegiate Court on Administrative Matters, which was denied. Later, he filed an appeal for review that reached the SCJN, but the draft ruling proposes dismissing the appeal for review.
Another of the cases that the Court will resolve are amparos 5145/2025 and 5731/2025, which are in the presentation of Minister President Hugo Aguilar, who also proposes dismissing the review resources.
He direct protection 5145/2025 is for 1,604 million pesos filed with Grupo Elektra for ISR, updating, surcharges and fines corresponding to the 2014 fiscal year. However, the businessman has filed various appeals against the tax authority.
Grupo Elektra once again claimed that article 24 of the Income Tax Law was contrary to the principle of legal certainty by leaving the authority a margin of arbitrariness and maintained that article 25 of this same legislation is unconstitutional by maintaining that it violates the principle of tax legality. However, in the project proposes discarding the review appeal and signs the appealed sentence by considering “the grievances ineffective”.
The second draft sentence of Minister Hugo Aguilar has its origin in the determination of a tax credit for 2,448 million pesos for ISR, income and updates, surcharges and fines for the 2009 fiscal year filed against TV Azteca.
The project rejects the review as “inadmissible” and leaves final the appealed sentence against Ricardo Salinas Pliego’s company.
They plan to allow Lenia Batres to participate in the debate
The impediment project 33/2024, in the hands of Minister Irving Espinosa Betanzos, proposes abandoning the criterion that established the defunct Second Chamber of the SCJN, where it declared Minister Lenia Batres prevented from participating in the litigation of businessman Salina Pliego.
This is due to the publications that the minister made on social networks in which she talks about Salinas Pliego and the payment of her taxes. At the time, the retired ministers considered that they were expressions of enmity with the businessman.
“The expressions attributed to Minister Batres Guadarrama predate not only the beginning of her functions as Minister of the Supreme Court, but also the moment in which the matter came to the attention of this Constitutional Court. Consequently, there is no objective element that allows linking said manifestations with the exercise of her jurisdictional function or with the processing of this amparo trial,” the project mentions.
