Issue 56–August 2008

August 17, 2008

New Law for the Fostering of Book Reading

While the media in the United States (The New York Times) debates on whether teenagers should spend more time reading books rather than obtaining information off the Internet, on July 24, 2008, the Official Journal of the Federation (DOF) published a new Law for the Fostering of Book Reading. With such law, Mexico joins other countries with great editorial tradition with laws on book reading, such as Spain, France, Germany and Argentina. This new law provides for a dual approach to foster and promote the reading of books and designates the Department of Public Education, the National Board for Culture and Arts, the National Board for the Promotion of Reading Books and the state and municipal governments, as well as … read more

August 17, 2008

Jurisprudence Issued by Mexico’s Supreme Court of Justice – Depositary Designated by the Tax Authority

The First Court of Mexico’s Supreme Court of Justice issued in June of this year jurisprudence Ia./J.22/2008, entitled, Depositaries designated by the Tax Authority. The mere change of location of personal property from the location in which the deposit was created does not amount to an act of ownership, therefore, the provision in the first paragraph of article 112 of the Federal Tax Code does not apply. Pursuant to Article 112 of the Federal Tax Code in effect, a depositary or bailee designated by the tax authorities which, to the detriment of the federal tax authorities, disposes of the personal property under deposit or of any of the byproducts or security that amounts to a taxable event, shall be subject … read more

Amendments to the General Population Law

On July 21, 2008, the Official Journal of the Federation (DOF) published a decree that amends and repeals several articles of the General Population Law (“LGP”). Such decree decriminalizes certain acts that were considered criminal offenses, and provides penalties that include administrative fines and/or deportation from the country. The most noteworthy acts that have been decriminalized include: i) to enter the country without a re-admission permit after deportation by the immigration authorities; ii) to hide or omit a prior deportation by the immigration authorities in the application of an entry permit; iii) to remain in the country illegally; iv) failure to comply with all administrative provisions set forth by the immigration authorities; v) to carry out activities that are not … read more

Amendments to the Federal Fee Law for the Discharge of Wastewater

The Federal Fee Law was recently amended. One of the amendments provides that starting with the 2008 fiscal year taxpayers shall pay fees for exceeding the maximum discharge quotas in wastewater collection bodies, especially discharges with Fully Suspended Solids and Chemical Demand of Oxygen (“DQO”), which are regulated by Table “D” of article 278-B of the Federal Fees Law. With regards to the same matter, on May 29, 2008 the Official Journal of the Federation published the new 10 SAT format to declare payments related to national waters in order to better meet the regulations in effect.

Registered Trademarks Unenforceable against Third Parties

The registration of a trademark is intended to provide the owners of such trademark with the right to preclude the unauthorized use of such trademark or any trademark deemed sufficiently similar as to create confusion in distinguishing such marks. Nevertheless, Mexico’s Industrial Property Law provides three exceptions in which, notwithstanding the registration of a trademark, exclusive rights to a trademark may not be claimed against third parties, and such exceptions consist of the following: 1. The trademark does not affect third parties using such trademark in good faith or a similar one prior to the date in which the trademark registration application was filed, or the date of first use declared by the owner of such trademark. 2. Likewise, the … read more