Recent Case Decision – Effect of an Amparo Judgment on Tax Rules

Mexico’s Supreme Court of Justice published recently case decision number 2a./J.93/2009, titled “Tax rule thatgrants benefits to certain taxpayers, excluding other taxpayers that are similarly situated from a legal standpoint. The effect of an amparo judgment ruling its invalidity is that it also benefits the plaintiff.” In this case precedent,Mexico’s Supreme Court of Justice held that constitutional protection of amparo proceedings aimed atchallenging a tax rule that benefits certain taxpayers and excludes others similarly situated, and where there is afinding that there is a violation of equity principles in the challenged law, would extend the same benefits thatsuch specific taxpayers enjoy under such challenged law to the plaintiff. This case decision is relevant becausethe unconstitutionality of a challenged rule will not eliminate the effects of such rule with respect to the taxpayersto whom such rule applies, but will allow a plaintiff to receive the benefits granted under such challenged legaldisposition.