Theses and Case Law/ Litigation / by , Daniel Majewski del Castillo, and Zusel Soto Vilchis, José Alejandro Krause Marún, Karla Mishelli Tapia Santos, José Alejandro Krause Marún, David Fernando Santos Mejía and Carla Itzel Rincón Guerrero.
On #ThesisFriday | On October 10, 2025, the Judicial Weekly published 16 new rulings: 4 case law decisions and 12 isolated rulings.
We have selected the most relevant ones for you, which were issued by Circuit Collegiate Courts and Regional Circuit Plenary Sessions:
Abstracts
Digital registration: 2031326 / Thesis: (Region V) 4th Year, Class 5 (11th)
Individual Opinion of the Circuit Courts of Appeals
The failure to submit copies of the RFC or CURP does not justify the penalty of treating the commercial claim as uncontested.
The Supreme Court had ruled that, in a commercial enforcement proceeding, copies of the RFC and CURP serve only to correctly identify the parties and avoid confusion, but their absence does not justify penalizing the defendant by deeming the complaint uncontested. If the defendant acknowledges having signed the document underlying the action, their identity is deemed confirmed and there is no reason to restart the proceedings; in any case, the judge may request those documents later, but an excessive penalty should not be imposed for their omission.
Digital registration number: 2031325 / Thesis: II.4o.A.2 K (11a.)
Individual Opinion of the Circuit Courts of Appeals
In cases involving failure to enforce a judgment in indirect amparo proceedings, the District Court must determine that the authority failed to comply or did so improperly.
It was clarified that, in indirect amparo proceedings, before ruling on a motion for failure to comply with a judgment, the District Judge must determine whether the responsible authority has complied with the amparo ruling, impose the corresponding sanctions, and only in cases of total, partial, defective, or impossible compliance, refer the case file to the Collegiate Court. Although the law does not prohibit the petitioner from filing such a motion, the judge must first exhaust the enforcement procedure and verify that there is indeed a failure or improper compliance on the part of the authority.
Digital registration: 2031322 / Thesis: PR.A.C.CN. J/93 A (11th)
Case Law of Regional Circuit Courts
The correction of the amount withheld for income tax must be made before filing the claim for a refund of overpayment.
This is because the taxpayer must correct their tax status before or at the same time as filing a claim for a refund of an overpayment, by filing an amended return that eliminates the corresponding deduction. Doing so after the fact would create inconsistencies and undermine the principles of legality, certainty, and good faith in tax matters.
Digital registration number: 2031331 / Thesis: PR.A.C.CN. J/96 A (11th)
Case Law of Regional Circuit Courts
Retirees are entitled to have an inadequate complaint replaced (Article 79, subsection v, of the Amparo Law).
Retirees seeking benefits under their pension plans are entitled to relief from the requirements of an incomplete complaint, as their vulnerable situation and the social nature of the right in question justify enhanced protection to ensure their effective access to justice.
Digital registration number: 2031320 / Thesis: VI.2º.C.11 C (11th)
Individual Decision of a Circuit Court of Appeals
Settlements reached by the parties in a civil lawsuit that have become final and binding cannot be appealed (Laws of the State of Puebla).
No appeal may be filed against a ruling that approves a court-approved settlement and renders it final, as such a ruling has the same effect as a final and unchallengeable judgment, thereby ensuring the certainty and stability of the agreements between the parties.
Digital registration number: 2031330 / Thesis: XXII.3º.A.C. J/1 A (11th)
Case Law of Circuit Courts of Appeals
When the act that gave rise to towing, recovery, and impoundment services is declared null and void, the corresponding payment must be refunded (Laws of the State of Querétaro).
When a traffic violation is declared invalid, the reimbursement of towing and impound fees must be ordered, as these fees are a direct consequence of the invalidated administrative act and their reimbursement is an essential part of the right to effective judicial protection.
Publication prepared by ,Daniel Majewski del Castillo, and Zusel Soto Vilchis, José Alejandro Krause Marún, Karla Mishelli Tapia Santos, José Alejandro Krause Marún, David Fernando Santos Mejía and Carla Itzel Rincón Guerrero.
