He Senate of the Republic gave the green light to the reforms of the Amparo Lawpreviously approved by the Chamber of Deputies, with the aim of closing the door to the improper use of this legal resource to avoid the payment of tax credits. cWith 83 votes in favor and 38 against, the ruling was endorsed by the plenary session and will now be handed over to the Executive Branch, headed by President Claudia Sheinbaum, for promulgation.
READ: Reform to the Amparo Law is approved; opposition accuses disguised retroactivity
The modifications impact not only the Amparo Law – which regulates constitutional articles 103 and 107 – but also the Federal Tax Code and the Organic Law of the Federal Court of Administrative Justice.
One of the central points is that the protections in process at the time the new regulations come into force will continue under the rules with which they began. This provision was defined after the Senate, in a previous version, tried to introduce a retroactive clause that was harshly questioned by specialists and rejected even by the president herself, who pointed out that it contradicted the Constitution.
In the Chamber of Deputies, the reform was approved on Tuesday with 345 votes in favor, 131 against and three abstentions. During that discussion, the transitional article that sought to apply the changes retroactively was removed.
Besides, The renewed law will allow amparo trials to be processed online, without eliminating the traditional written route. The new Judicial Administration Body, arising from the reform of the Judicial Branch, is also granted the power to organize the integration of files in these procedures.
The amparo trial is a key tool of the legal system designed to protect people against possible abuses of authority and violations of their fundamental rights.
EE