Elba Ester Gordillo won the amparo lawsuit filed against the payment of income tax (ISR) for a total of 9 million 431 thousand 418 pesos, which the Service tax administration (SAT) attributed it for the fiscal year 2012.
This was determined by the Federal Administrative Court of Justice (TFJA) during the virtual session that took place this day.
The Plenary of the Superior Chamber of the Court annulled the sentence issued on September 4, 2019, by the eighteenth collegiate court in administrative matters of the first circuit.
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“It is considered by this judge that the contested resolution is improperly founded and motivated by being based on an inapplicable regulatory precept and therefore improper.”
According to the sentence, the SAT determined Gordillo a tax credit for said amount for tax debts, updates, surcharges and fines.
With seven votes in favor and three against, the presentation presented by the magistrate was approved Carlos Chaurand, and it was resolved that the magisterial leader managed to prove her claim and consequently the nullity of the contested resolution was declared plain and simple.
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It was indicated that if the authority considers it, it will be able to reinstate the examination procedure, since it is discretionary powers.
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