Issue 133–February 2016



February 24, 2016

Recent Jurisprudence – Promissory Notes. The Court has an Obligation to Protect the Human Right to Freedom from Usury, by Adrian Salgado

The Third Collegiate Court of the Twenty-Seventh Circuit recently published legal opinion number XXVII.3o. J/30 (10a.) titled: Promissory Notes.  Even in the Case of a Default Judgment, the Court has the Obligation to Protect and Safeguard the Human Right to Freedom from Usury.”  In this legal opinion, the Court found that the failure to respond by a defendant leading to a default judgment does not constitute a legal impediment to analyzing the factors listed by the First Chamber of the Supreme Court of Justice of the Nation (SJNC) in another legal opinion as a guide for evaluating the excessive nature of an interest rate in an objective manner. The foregoing takes into account that the Court has the capacity and … read more


February 24, 2016

New System for Providing Notice of Work Related Accidents, by Pablo Saenz

On December 14, 2015, the Agreement to Establish the System for Notices of Work Related Accidents was published, and the forms to be used by employers, workers or their family members for the filing of such notices of work related accidents and deaths due to work related accidents or illnesses with the Department of Labor and Social Provision (“STPS”), were promulgated. Employers or their representatives shall, whether electronically or in writing, file notices of work related accidents or deaths with the STPS. In order to file the notices electronically, employers must register with the SIAAT, which is the electronic system created for the purpose of facilitating the filing by employers of the referenced notices with the STPS. All employers with … read more


Decree for the Promotion of the Strategic Duty-Free Area

On February 4, the Decree for the promotion of strategic duty-free areas was published, in addition to the regime for strategic duty-free areas (Decree), by means of which various benefits are established for Mexican strategic duty-free areas in order to promote their creation and operation. Currently, only 12 strategic duty-free areas exist. The Decree came into effect on February 5, 2016, and it establishes the following benefits for taxpayers who obtain authorization to place merchandise in strategic duty-free areas: (i) tax incentives for such taxpayers; (ii) reduced customs duty rates; and (iii) administrative facilitation, including among others, importation by means of any customs office, special time frames for importation of machinery and equipment, correction of the country of origin in … read more


Mexican Standard on Labor Equality and Anti-Discrimination, by Javier Zapata

Mexican Standard NMX-R-025-SCFI-2015 on Labor Equality and Anti-Discrimination (Standard) was published mid last year. It was the result of the joint efforts of the Department of Labor and Social Provision (“STPS”), the National Institute of Women (Inmujeres) and the National Council for the Prevention of Discrimination (Conapred). Despite the efforts of various institutions over more than a decade, various forms of discrimination persist in the labor arena, the same which represent obstacles for the full enjoyment of human and labor rights. According to studies by the International Labor Organization (“ILO”), the wage gap between men and women in Mexico is between 15% and 20%. Furthermore, there are currently employers that consciously or unconsciously permit discriminatory practices in the following areas, … read more