On August 1, 2021, a Federal Judge determined to grant the Amparo procedeeng and Constitutional protection to a company 
in the gas sector, against Decree number 62, by which various articles of the Finance Law of the State of Baja California were reformed published on April 30, 2020 and in which the local tax was incorporated at a rate of $0.17 pesos for each liter or kilogram of CO2, derived from the sale of gasoline, diesel and gas, called “Environmental Tax for the emission of Gases into the Atmosphere.”
On April 30, 2020, the aforementioned Decree 62 was published in the Official State Gazette, with which the Government of Baja California incorporated the famous Environmental Tax against the sale of gasoline, for which several affected companies, clients of ST STRATEGO, requested the protection of the Federal Constitutional Justice, exposing various violations of form and substance to the constitutional principles of deliberative democracy, as one of the guiding requirements of the legislative process as well as to the human rights of legal certainty and legality.
Thus, the Federal Court declared the arguments of violation to be well-founded, considering that in effect the State Government lacked the powers to legislate and create the aforementioned “ENVIRONMENTAL TAX”, since only the Congress of the Union has exclusive powers to impose special taxes, among others, on GASOLINE and other petroleum products.
In addition, other arguments of violation, linked to the merits and related to the principles of proportionality and tax equity, were considered to be well-founded.
It should be noted that the effects of the Amparo prodeeding judgment were not only determined in terms of the declaration of
UNCONSTITUTIONALITY of the Decree (with which the Tax should not be applied to the complainant) but also ordered the State Government to RETURN TO THE COMPLAINANT THE AMOUNTS THAT SHE HAD PAID FOR SAID TAX, WITH THEIR CORRESPONDING UPDATE; with which true protection and reparation was obtained for the flagrant violations of fundamental rights that were generated with the creation of the aforementioned Tax.
For several years, Stratego Advisors has represented numerous companies throughout the country, in Tax and Foreign Trade matters, under a priority objective, to protect the security and assets of its clients.
This success story undoubtedly responds to the excellent defense strategies implemented by our legal practice area, which has more than 15 years of experience and the professionalism with which each of the cases are handled.
With the granting of this protection, an important precedent is achieved in tax matters and the rights of the clients we represent are protected.
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