In case 13/2008, the Mexican Supreme Court (Suprema Corte de Justicia de la Nación) has ruled that the effect of an amparo lawsuitdecision declaring any payment made to the government as unconstitutional carries with it the right of the taxpayer to receive theamount originally paid to the government in present value terms. The decision is important for those with amparo lawsuits filedagainst Mexican tax laws, which have been subject to the Financial Code of the Federal District. This opens the door and sets theprecedent for interpreting how compliance with judicial decisions of unconstitutionality should be verified. In its decision, the Courtprovides protection to taxpayers, and states that tax authorities must refrain from collecting the payment in question and return suchpayment in the amount originally made, and also pay to the taxpayer the amount required to take inflation into account, even thoughcurrent tax law does not provide for this.
