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5 Trends to Watch: 2024 Tax and Administrative Litigation | Mexico

Mexican Supreme Court of Justice decisions. The court is expected to resolve groundbreaking disputes involving policies implemented by the current administration. The outcomes could possibly set a path for the next administration as well as for the investment in Mexico in coming years.

  1. Possible amendments to the electric industry law. These could result in a move away from the current mandate that benefits state-owned entities and reduces the participation of private companies in the industry.

  2. Potential change of port control for the Mexican Navy. This previously was under the management of the Communications and Transportation Ministry.

  3. Possible amendments to the hydrocarbons law. Until now, the law has reinforced and increased the reasons for permit revocation.

  4. Proposed changes to natural gas transportation policy. Currently, this policy requires users to contract natural gas transportation services with state-owned entities, at times jeopardizing the contracts and supply from private companies.

  5. Possible changes to the appointment of commissioners for the Federal Telecommunications Institute. This regulatory body for the telecom and broadcasting markets governs the decision-making and regulation enactment in those sectors.

About the Authors:

Joselino Morales leads the amparo trial and tax and administrative law litigation practice in the firm’s Mexico City office. With more than 25 years of experience leading high-stakes and complex trial cases in Mexican federal and state courts, he has been the lead lawyer in landmark litigation proceedings representing international and domestic clients across diverse industries, including infrastructure, telecommunications, satellite, construction, real estate, and energy.

Hugo Hernandez focuses his practice on regulatory law and dispute resolution, mainly focusing on energy, antitrust, tax, financial, infrastructure, telecommunications, consumer protection and public policy.

Perla Salgado focuses her practice on tax and administrative litigation and amparo. She has handled complex and high impact judicial matters in state and federal courts, actively participating in various landmark litigation proceedings.

Miguel Saiz focuses his practice on tax and administrative litigation. He handles matters related to tax, administrative and energy law, and has participated in appeals before administrative authorities, and annulment trials before the Mexican Federal Administrative Court.