Priego Brito & Guzmán Juárez Attorneys at Law

The Supreme Court of Justice of the Nation invalidates provisions of revenue laws of several municipalities in the state of Oaxaca.

December 14, 2023

They violated the principles of tax legality, tax proportionality, legal certainty and non-discrimination, among others, which provided for charges for the following concepts:

  1. Fine for the person in charge of the guardianship or custody of a “mentally ill person”, for letting him move freely in a public place.
  2. Fines for: a) not wearing masks on public roads and public transportation; b) insulting, disrespecting, verbally attacking the municipal authority, as well as insulting people attending a show or entertainment.
  3. Charges for information search services and issuance of simple and certified copies and certifications of documents, not related to the right of access to information.
  4. Charges for municipal public lighting services, since in some cases they omitted to establish the base, rate or tariff of the fee to be paid, while in others they delegated its determination to different authorities.

Link. https://www.internet2.scjn.gob.mx/red2/comunicados/noticia.asp?id=7655

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