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Mexico City.- The company New Elektra of the Millennium, SA de CV must pay 67 million pesos to the Ministry of Finance and Public Credit (SHCP), after the plenary session of the Supreme Court of Justice of the Nation (SCJN) revoked the ruling of a collegiate court that had favored this company belonging to Grupo Salinas.
With six votes in favor, the project of Minister Lenia Batres was approved, who proposed invalidating the protection granted by the Twenty-First Collegiate Court on Administrative Matters of the First Circuit to Ricardo Salinas Pliego’s company for not paying a tax credit of 67 million 165 thousand 827 pesos.
Nuevo Elektra challenged said fine by justifying that the verification powers and the tax credit should have been directed only to the controller, Grupo Elektrain accordance with the tax consolidation regime provided for in the Income Tax Law in force that year.
However, the ministers rejected the argument and confirmed that the SAT has broad powers to directly supervise individual companies that are part of a group that declares on a consolidated basis.
“The verification powers that the tax authorities can deploy are not limited with respect to controlled companies, that is, there is no exception that excludes them from the exercise of tax verification powers. Accepting this limitation would imply, on the one hand, ignoring the verification powers that originate in Article 16 of the Constitution,” the speaker argued.
At the request of Minister President Hugo Aguilar Ortiz, the resolution of the latest litigation of Salinas Group in Court, related to TotalPlay’s tax credit for more than 645 million pesos, in order to have “a broader analysis of the case.”
Ministers Yasmín Esquivel Mossa and Loretta Ortiz Ahlf, as well as Minister Irving Espinosa Betanzo, voted against the Batres project, considering that the case – a direct protection in review 3842/2024 promoted by the SAT – did not raise a genuine issue of constitutionality.