Background on the Case
The Supreme Court of Justice of the Nation (SCJN) has declared a 2% charge imposed by Mexico City’s local government on delivery apps unconstitutional. This decision halts the disguised tax on using public infrastructure.
The Parties Involved
A delivery app company, offering services such as food, groceries, or package deliveries, took legal action against the 2% charge established in Article 307 TER of Mexico City’s local tax code, which was amended in December 2021. A lower court granted the company an amparo (a form of legal protection in Mexico), but the city government contested this decision.
The Supreme Court’s Ruling
In a unanimous decision by the Second Collegiate Tribunal, the SCJN found that the charge was improperly disguised as “benefit derived from public roads and highways.” The court further determined that the charge met all criteria for an imposto (tax) and that legislating on e-commerce falls exclusively within the jurisdiction of the federal Congress, not local governments.
Implications of the Decision
This ruling upholds the principle of legality and prevents local governments from imposing arbitrary contributions or charges beyond what is permitted by the Constitution. It ensures that delivery apps are not unjustly taxed for using public roads and highways.
Key Questions and Answers
- What was the dispute about? The controversy centered on a 2% charge levied by Mexico City’s local government on delivery app companies for using public roads and highways.
- Who was involved in the case? A delivery app company challenged the charge, and Mexico City’s government defended it.
- What did the Supreme Court decide? The SCJN ruled that the charge was unconstitutional, as it was improperly disguised and constituted an unauthorized tax on e-commerce.
- What are the implications of this decision? The ruling reinforces the principle of legality and prevents local governments from imposing arbitrary charges on businesses using public infrastructure.
