Issue 126–October 2014



October 18, 2014

The Proposed Energy Presidential Rulings

By José María Lujambio I.

Article 89, section I of the Mexican Constitution confers upon the President of the Republic of Mexico the power to provide, in the administrative area, for the compliance with laws. Such relates to the regulatory authority of the Federal Executive, which encompasses not only the issuance of rulings (reglamentos) but also of decrees, resolutions, orders and other regulatory instruments, which should be countersigned by the heads of the departments responsible for their implementation. Since the beginning of the last decade, the proposed presidential rulings, and actually all of the general regulations issued by the federal public administration, must go through a prior process of public consultation, which seeks to provide a greater democratic legitimacy to governmental regulation. Additionally, the proposals … read more


October 18, 2014

Recent Jurisprudence – Trademarks. Foreign Language

By Adrián Salgado

Recently, the Full Session on Administrative Matters of the First Circuit of the Supreme Court of Justice of the Nation approved legal opinion number PC.I.A. J/23 A (10a), titled: “Trademarks. The Mexican Institute of Industrial Property has the authority to translate words in a foreign language that are submitted for registration in order to determine their viability for registration.” In this legal opinion, the court resolves, by contradictory legal opinion, that the Mexican Institute of Industrial Property may translate words submitted for registration that are in a foreign language in order to determine whether such may be registered through means of the trademark examination procedure. The foregoing applies, considering that section XXII of Article 6 of the Industrial Property Law … read more


New Rule on the Accelerated Refund of the Value Added Tax (VAT)

Mexico’s Treasury Department, acting through its Tax Service Administration (SAT), recently decided to add a new miscellaneous tax rule regarding refunds of the Value Added Tax (VAT) incurred in Investment Projects in Fixed Assets (Published in the Official Journal of the Federation on October 16, 2014. Rule I.4.1.9.). As such, as of October 17, 2014, taxpayers that undertake investment projects on fixed assets may be able to obtain approvals of their refund requests within a maximum time period of 20 business days (with respect to the acquisition or manufacturing of assets, including the rendering of services or granting the temporary use or enjoyment of assets relating to the acquisition or manufacturing of the assets). It is important to note that … read more