Theses and Case Law/ Litigation / byDaniel Majewski del Castillo and Raúl Alonso Flores Hernández.
On #ThesisFriday | On September 18, 2026, the Semanario Judicial published 7 new rulings: 7 isolated precedents.
We have selected the most relevant ones for you, which were issued by the Circuit Collegiate Courts:
Abstracts
Digital registration number: 2032636 / Thesis: II.1o.2 K (12a.)
Individual Opinion of the Circuit Courts
The dismissal is clearly not upheld when there are indications that an arrest warrant may exist.
In the case of an arrest warrant, the initial order is not the appropriate procedural step to determine the nonexistence of the act in question when a thorough reading of the complaint reveals circumstantial evidence suggesting its possible existence. This is because reaching such a determination requires a more thorough analysis based on the information contained in the complaint and, where applicable, its attachments, as well as the substantiated reports submitted by the responsible authorities.
Digital Registration: 2032640 / Thesis: (Region II) 1o.2 A (12a.)
Individual Opinion of the Circuit Courts
The evidence submitted by the taxpayer to rebut the presumption that transactions did not take place must be evaluated under the system of free and rational assessment of evidence.
Article 69-B of the Federal Tax Code does not establish that digital tax receipts issued online constitute conclusive proof of the substance of transactions. On the contrary, it establishes a legal presumption that requires the taxpayer to demonstrate their actual operational capacity. Therefore, it is not appropriate to require that certain documents automatically serve as proof of the reality of the transactions, as this would be tantamount to implicitly reinstating a system of strict proof, which is incompatible with the intent of the aforementioned Article 69-B.
Digital Registration: 2032640 / Thesis: (Region II) 1o.2 A (12a.)
Individual Opinion of the Circuit Courts
To rebut the presumption that transactions did not take place, the taxpayer's account must be the most plausible and supported by sufficient and comprehensive evidence.
To rebut the authority’s presumption, the taxpayer’s hypothesis must be more probable based on a comparative assessment of the evidence presented by both parties. Furthermore, the evidence presented must be sufficient and contextually complete to reconstruct the disputed transaction in a coherent and plausible manner, taking into account the specific circumstances of the case.
Digital registration number: 2032642 / Thesis: (Region II) 1o.3 A (12a.)
Individual Opinion of the Circuit Courts
CFDI documents, accounting records, and working papers submitted by the taxpayer to rebut the presumption that transactions did not occur must be denied probative value.
The mere existence of CFDI documents, accounting records, and working papers is not sufficient to prove the substance of the transactions, as it only demonstrates the existence of formal records and statements. To that end, there must be additional evidence demonstrating actual operational capacity and substantive execution, such as infrastructure, machinery, logistics, or production processes.
Publication prepared byDaniel Majewski del Castillo andRaúl Alonso Flores Hernández.
