Overview
- By a 7–2 vote, the Court dismissed Hacienda’s bid to revisit a ruling that keeps General Motors’ case alive while the TFJA reexamines a 2,599 million‑peso deduction tied to losses on share sales in 2008 and 2011.
- Ministers Lenia Batres and María Estela Ríos dissented, asserting that large tax credits touch the constitutional duty to contribute to public spending.
- The amparo leaves GM’s dispute to be reheard at the TFJA and protects the company from paying the two credits while that review proceeds.
- In a separate unanimous decision, the Court declined to take up Elba Esther Gordillo’s challenge, making final an ISR debt of 19,269,323 pesos for 2008–2009 after she failed to prove deposits and card payments were SNTE expenses.
- The session is part of a broader effort to clear a backlog of major fiscal cases, with other multi‑billion‑peso disputes still pending on the Supreme Court’s docket.