PROBLEMS
The Supervisory Authority implemented at the expense of our client, hereinafter referred to as a “taxpayer”, a Home Visit Procedure in Foreign Trade Matters, within which it proceeded to initiate the Administrative Procedure in Customs Matters provided for in numeral 155 of the Customs Law in force and with respect to which it determined the seizure of 113 vehicles of foreign origin, as well as a tax credit in the amount of $—– pesos.
The foregoing, considering within the Home Visit Inspection Procedure that the “taxpayer moral” did not prove the legal stay, possession and/or ownership of the goods.
ACTIONS AND STRATEGIES IMPLEMENTED BY ASESORES STRATEGO
A Nullity Trial was filed before the Federal Court of Fiscal and Administrative Justice and within the strategies followed in the Nullity Trial, the following were followed:
It was demonstrated in that instance of challenge, that the Inspection Procedure (HOME VISIT) carried out by the supervisory authority did not comply with the requirements provided for in numerals 14 and 16 of the Political Constitution of the United Mexican States in relation to Articles 42, 43 and 49 of the Federal Tax Code.
RESULT
Based on the merits of the arguments and strategies implemented for the resolution of this case, a final judgment was obtained in favor of the merits in which it was decided to declare the NULLITY PLAIN AND SIMPLE of the challenged resolutions and therefore of the determined tax credit. (Said judgment was final through the Executory Appeal for Tax Review filed by the defendant authority in that Trial, which was declared unfounded).
Finally, it should be noted that as a result of the intervention of our team, in the present case it was possible to avoid through the corresponding legal means, a real legal contingency for our client, which evidently at the time endangered his assets.
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