Theses and Case Law/ Litigation / byDaniel Majewski del Castillo,Guadalupe Villa Figueroa, andRaúl Alonso Flores Hernández.
On #ThesisFriday | On August 21, 2026, the Semanario Judicial published 40 new rulings: 9 court decisions and 31 isolated legal opinions.
We’ve selected the most relevant ones for you, which were issued by the Collegiate Circuit Courts and the Regional Circuit Plenary Sessions:
Abstracts
Digital registration number: 2032547 / Thesis: PR.A.C.CN. J/6 C (12a.)
Case Law of Regional Circuit Courts
CONDUSEF's ruling is enforceable as a judgment for unrecognized transactions.
A CONDUSEF ruling may constitute an enforceable instrument in cases involving unrecognized transactions, provided that the financial institution fails to prove that they were authorized by the account holder. This constitutes a breach of contract, as the bank has an obligation to verify the authenticity of instructions and protect the customer’s funds. If the ruling also determines the exact amount of the funds improperly withdrawn, it establishes a certain, liquid, and enforceable obligation, and may therefore be enforced as an enforceable instrument.
Digital Registration: 2032483 / Thesis: VI.1o.P.2 K (12th)
Individual Opinion of the Circuit Courts
The surety’s liability arises from the surety agreement as well as from court rulings that modify the secured obligation.
The lack of direct notification to the surety does not alter this conclusion, since its obligation does not arise from a court order addressed to it, but rather from the surety agreement it issued to guarantee the effects of a judicial measure, the amount of which may be modified within the proceedings themselves. In any case, the relationship between the surety and its client is unrelated to the determination of the amount guaranteed to the beneficiary.
Digital registration number: 2032517 / Thesis: XX.2o.P.C.15 C (11a.)
Individual Opinion of the Circuit Courts
Service by public notice requires a thorough search for the defendant's address.
Before ordering service by publication, the judge must conduct a prudent and thorough search for the defendant’s address, requesting information from both government agencies and private entities that maintain electronic records. Only when such a search proves unsuccessful may service by publication be ordered.
Digital registration numbers: 2032521 and 2032522 / Thesis: IV.2o.A.1 A (12a.) and IV.2o.A.2 A (12a.)
Individual Opinion of the Circuit Courts
The environmental tax on the extraction of stone materials constitutes a system of regulations applied by third parties.
The environmental tax is of a hetero-applicative nature, since it does not take effect merely upon its entry into force. In the case of polluting emissions, the tax becomes due only when emissions exceed the limits established in the Official Mexican Standards; and, in the case of the extraction of stone materials, when the volume exceeds one cubic meter. Therefore, the tax liability arises when the taxpayer incurs and pays the tax or when the tax authority assesses it; it is necessary to demonstrate a specific act of enforcement occurring after the tax’s entry into force in order to file an indirect amparo petition. Zero-value tax returns, by themselves, are insufficient to establish a legal interest.
Digital registration: 2032523 and 2032524 / Thesis: I.20o.A.2 K (12a.) and I.20o.A.59 A (12a.)
Individual Decisions of Circuit Courts of Appeals
Legitimate interest in filing an amparo petition to challenge regulations governing temporary tourist stays.
A legitimate interest exists when the complaint, its attachments, and the evidence submitted provide reasonable grounds to believe that the regulation, act, or omission being challenged has a foreseeable or potential impact on the complainant’s legal sphere. In this case, requiring proof of actual harm would mean forcing individuals to endure a potentially irreparable adverse effect, in violation of the principle of effective judicial protection.
Digital registration number: 2032528 / Thesis: (Region V) 4o.4 A (12a.)
Individual Opinion of the Circuit Courts
The failure to pay the Welfare Pension for people with disabilities constitutes a continuing tort.
The failure to pay the Welfare Pension and the failure to issue the physical card are acts of a continuing nature, as the adverse effect persists and accumulates over time. Therefore, they cannot be considered acts tacitly consented to, nor can they justify dismissing the petition for amparo on the grounds of untimeliness.
Digital registration number: 2032512 / Thesis: II.2o.A.1 K (12a.)
Individual Opinion of the Circuit Courts
It is legally valid to involve authorities not named as defendants in the amparo petition to enforce a suspension order.
When, in a suspension proceeding, the court determines that the authority competent to comply with the preliminary injunction is not the one identified in the complaint, but is informed of the authority that is competent and must be held responsible, the court may validly involve that authority in the proceedings of the incidental case and in compliance with the suspension. Otherwise, there would be a risk of rendering the amparo proceeding moot or of allowing the challenged act to be enforced, to the detriment of the complainant’s human rights.
Digital registration number: 2032519 / Thesis: I.16o.C.2 K (12a.)
Individual Opinion of the Circuit Courts
The subsequent inclusion of the constitutional hearing transcript in the electronic case file does not constitute a significant procedural violation.
The notification of the minutes of the constitutional hearing does not constitute an essential procedural requirement in the amparo proceeding, as it is an internal record of the proceedings and not an independent ruling that, in and of itself, produces independent substantive effects.
This publication was prepared byDaniel Majewski del Castillo,Guadalupe Villa Figueroa, andRaúl Alonso Flores Hernández.
