SCJN admits Elektra’s appeal to avoid paying tax credits

The president of the Supreme Court of Justice of the Nation (SCJN), Norma Lucía Piña Hernández, admitted to process an appeal for review filed by Grupo Elektra against the Tax Administration Service (SAT), seeking that the highest court in the country declare various regulations unconstitutional and thereby avoid the payment of tax credits corresponding to the fiscal years 2008 and 2013.

The acceptance of this appeal was published this Friday in the list of agreements, although it is mentioned that this decision was made since last August 8. It should be mentioned that in recent days President Andrés Manuel López Obrador announced that he sent a letter to the president of the Court, to resolve two files in which Elektra seeks not to pay more than 35 billion pesos.

In this case, the agreement states that “the present appeal for review is admitted,” in which Grupo Elektra, the SAT and the Ministry of Finance and Public Credit (SHCP) are involved.

It mentions that “based on articles 81, first paragraph, and 86, first paragraph, of the Internal Regulations” of the SCJN, it is ordered to transfer “the file for study to Minister Yasmín Esquivel Mossa, member of the Second Chamber.”

The case was brought to the Court based on the appeal filed against the judgment issued by the Eighteenth Collegiate Court in Administrative Matters of the First Circuit, within the amparo trial 474/2023.