Overview
- The Supreme Court’s plenary, which voted Thursday, dismissed reclamation 494/2025 by 7–2 and cleared the tax authority’s request to seek attraction of the Juegos del Bajío case.
- Attraction is a procedure that lets the Supreme Court pull up a lower‑court case due to its importance, and the tax agency wants the Court to review an annulled credit worth roughly 4,306,799,683 pesos.
- Minister Yasmín Esquivel argued the matter was already settled when the now‑defunct Second Chamber declined to attract it on March 5, 2025, warning of risks to res judicata and legal certainty.
- Minister Lenia Batres said the Court’s 04/2025 rules allow fresh attraction bids after a prior non‑admission and stressed that attraction decisions are not final rulings on the merits.
- In the same session, the Court resolved contradiction 23/2026 and said indirect amparo cannot block embargoes used to collect sums fixed in a final judgment, a stance that, after the FEMSA episode in 2025, some lawyers say could shape investor views of judicial stability.