Blog
Commercial or civil contract: key differences you should know.
Knowing whether you have a commercial or civil contract is not a technical detail. The answer determines the judge before whom you must file your lawsuit, the procedure followed, and even the applicable legal interest rate. In early September 2026, the Supreme Court of Justice of the Nation upheld a ruling that halted a claim for approximately $181 million, precisely because it was filed through civil proceedings when...
Precautionary measures in oral commercial proceedings
Precautionary measures in oral commercial trials now have a clear rule regarding how they can be challenged. In March 2026, the Supreme Court, sitting en banc, resolved Contradiction of Criteria 272/2025. Its conclusion is straightforward: no appeal is admissible against the decision granting or denying one of these measures. Therefore, those litigating in oral proceedings can file for indirect amparo (a constitutional remedy) without exhausting any other legal recourse. This article explains what...
Bankruptcy proceedings: a key guide for creditors and suppliers
Bankruptcy proceedings are no longer the exclusive domain of specialists. In 2026, one of the country's best-known media groups, TV Azteca, is facing this process, and on September 18, five of its subsidiaries also filed for bankruptcy. That same day, the mediator presented the television network's provisional list of creditors. For thousands of suppliers, service providers, and creditors, the immediate question is: what should I do?
Lifting the corporate veil: essential keys established by the SCJN in 2026
Lifting the Corporate Veil: Key Points Established by the Supreme Court of Justice of the Nation in 2026. Lifting the corporate veil returned to the forefront of business debate following a significant ruling by the Supreme Court of Justice of the Nation. Specifically, on September 30, 2026, the Full Court resolved direct appeal 57/2025, stemming from the litigation between the La Cruz Azul Cooperative and the civil society organization Desarrolladora Táctica FA. In that case, the...
Prosecution by the Public Prosecutor’s Office: An Essential Guide to the SCJN’s Criteria in 2026
Public Prosecutor's Accusation: Requirements and Criteria of the Supreme Court of Justice of the Nation in Force in 2026. The Public Prosecutor's accusation is a fundamental act of the criminal process in Mexico. Through this document, the Prosecutor's Office establishes the facts attributed to a person, their legal classification, and the evidence it intends to present at trial. But what happens when the accusation contains errors, omits information, or includes facts different from those investigated?
Mandatory Tax Mailbox, Avoid SAT Fines
The mandatory tax mailbox is no longer a recommendation but a punishable obligation for virtually all taxpayers in Mexico. Therefore, anyone who fails to activate it or keep their contact information updated faces fines under Article 86-D of the Federal Tax Code. Furthermore, the 2026 Economic Package extended the electronic notification period from three to twenty business days, a change that...
Failure to pay child support… Following the Supreme Court's ruling
Failure to pay child support can result in criminal liability, not just civil, as confirmed by the Supreme Court of Justice of the Nation. In its session of January 7, 2026, the Court resolved Direct Appeals for Review 4627/2025 and 4632/2025. The Court upheld Article 201 of the Penal Code for the State of Morelos, which penalizes anyone who fails to pay court-ordered child support without justification. Therefore...
Creditor Opposition in Business Mergers
Creditor opposition to corporate mergers now has explicit constitutional backing in Mexico. This was confirmed by the full Supreme Court of Justice of the Nation in its ruling on Amparo Appeal 50/2025, issued on January 7, 2026. The Court upheld Article 224 of the General Law of Commercial Companies, which allows any creditor to judicially halt a merger while their claim is being resolved. Therefore...
Housing Benefits as Alternatives to Infonavit
Housing benefits other than those offered by Infonavit can no longer simply replace the legal obligation to contribute to the institute. This was determined by the Plenary of the Supreme Court of Justice of the Nation on August 3, 2026, in resolving Amparo Appeal 633/2026. The case arose from a claim by a retired employee of Petróleos Mexicanos (Pemex), who demanded recognition of his omitted contributions. Therefore, the ruling...
- Commercial or civil contract: key differences you should know.
- Precautionary measures in oral commercial proceedings
- Bankruptcy proceedings: a key guide for creditors and suppliers
- Lifting the corporate veil: essential keys established by the SCJN in 2026
- Prosecution by the Public Prosecutor’s Office: An Essential Guide to the SCJN’s Criteria in 2026
