Background on Key Figures and Relevance
The Supreme Court of Justice of the Nation (SCJN) recently declared invalid several portions of municipal income laws across various Mexican states, including Coahuila, Tlaxcala, and Quintana Roo. This decision was made due to the municipalities overstepping their authority and violating the principle of proportional taxation. The ruling affects Nadadores, Abasolo, Tocatlán, Santa Isabel Xiloxoxtla, Felipe Carrillo Puerto, and Tulum. The SCJN’s decision also impacts the Colima state’s Hacienda Law.
Who are the key figures?
The Supreme Court of Justice of the Nation (SCJN) is Mexico’s highest court for constitutional matters. The ponente (drafting judge) Estela Ríos González led the decision-making process. Yasmín Esquivel played a crucial role in determining portions of municipal income laws to be eliminated.
Why are they relevant?
These municipalities had enacted laws imposing unconstitutional charges for various activities, including signing official documents, conducting gambling, causing public disturbances, and violating moral standards. The SCJN’s ruling ensures that local governments respect the constitutional limits of their authority and adhere to proportional taxation principles.
Key Actions and Decisions
- Invalidation of Specific Laws: The SCJN declared invalid portions of income laws in Nadadores, Abasolo (Coahuila), Tocatlán, Santa Isabel Xiloxoxtla (Tlaxcala), Felipe Carrillo Puerto, Tulum (Quintana Roo), and Colima’s Hacienda Law.
- Unconstitutional Charges: The invalidated portions included charges for signing official documents, gambling activities, causing public disturbances, and moral violations.
- Specific Invalidated Articles:
- Article 63, fraction VI of Tocatlán’s income law, charging 1.06 UMA for signing official documents without proper justification.
- Article 54, fraction XVI, inciso c) of Santa Isabel Xiloxoxtla’s income law, imposing a 30 UMAS fine for public or private gambling.
- Incisos a), b), and e) of the same article 54, fraction XVI, establishing fines for causing public disturbances, disrupting public order, and moral violations.
- Additional Invalidated Articles: Portions of Quintana Roo municipalities’ income laws were invalidated, including charges for information search and reproduction services not related to public information access rights and municipal public lighting services.
- Colima Hacienda Law: Invalidated articles related to charges for certified copy expeditions handled by the Local Institute for Environment and Sustainable Development.
- Hydrocarbons and Energy Sector: Invalidated norms in Abasolo (Coahuila) established taxes for gas extraction licenses from shale formations and natural gas, as well as vertical and directional drilling. In energy, the invalidated law allowed municipal charges for generating thermal, solar, hydroelectric, wind, photovoltaic, or similar energy.
Key Questions and Answers
- What is the main issue addressed by the SCJN? The SCJN addressed municipalities overstepping their authority and violating proportional taxation principles by imposing unconstitutional charges for various activities.
- Which specific laws were invalidated? Invalidated portions include Tocatlán’s Article 63, fraction VI; Santa Isabel Xiloxoxtla’s Article 54, fraction XVI, inciso c); and similar clauses in other municipalities’ income laws addressing gambling, public disturbances, and moral violations.
- How does this decision impact the hydrocarbons and energy sectors? The invalidated norms in Abasolo (Coahuila) established taxes for gas extraction licenses from shale formations and natural gas, as well as vertical and directional drilling. In energy, the invalidated law allowed municipal charges for generating thermal, solar, hydroelectric, wind, photovoltaic, or similar energy.
