Theses and Case Law/ Litigation / by Daniel Majewski del Castillo and Frida Isabel Velázquez Vargas.
On #ThesisFriday | May 29, 2026, the Judicial Weekly published 30 new rulings: 23 precedents and 7 isolated rulings.
We have selected the most relevant ones for you, which were issued by the Supreme Court of Justice of the Nation, the Regional Circuit Plenary Sessions, and the Collegiate Circuit Courts:
Abstracts
Digital registration: 2032190 / Thesis: P./J. 97/2026 (12th)
Case Law of the Supreme Court of Justice of the Nation
Jurisdiction over indirect appeals regarding territorial jurisdiction lies with the appellate court with jurisdiction over the lower court, when the decision being challenged was issued by its counterpart acting in an auxiliary capacity.
The Collegiate Court of Appeal with jurisdiction to hear an indirect amparo petition filed against acts of another Collegiate Court of Appeal that acted in support of a body of the same rank is the one that exercises jurisdiction over the court receiving support. This is because the body that issued the contested acts is substituted in the assisting court, and at that point, its competence and jurisdiction are limited to those of the assisting body.
Digital registration number: 2032187 / Thesis: P./J. 99/2026 (12th)
Case Law of the Supreme Court of Justice of the Nation
Fees charged for municipal street lighting services that are based on electricity consumption or apply rates calculated on that basis constitute a tax and encroach upon the exclusive jurisdiction of the Congress of the Union.
Charges for municipal street lighting services—even when referred to as “fees”—that are based on users’ electricity consumption or apply rates calculated on the basis of such consumption constitute, in substance, a tax on electricity, the regulation of which falls exclusively within the jurisdiction of the Congress of the Union; consequently, they violate the principles of statutory reservation, legality, proportionality, and tax equity.
This is because the local legislature classifies the charge for public lighting as a “fee,” but if they establish users’ electricity consumption as the tax base, or set rates calculated directly on that consumption, the charge ceases to reflect the actual cost of the service provided by the municipality and becomes, in effect, a tax on electricity consumption, which falls within the exclusive jurisdiction of the federal government.
Digital registration number: 2032194 / Thesis: P./J. 109/2026 (12th)
Case Law of the Supreme Court of Justice of the Nation
The regulation, which does not impose fees for requests made under the right of access to information and only provides for the recovery of mailing costs, complies with the principle of free access that governs it.
This is because the local legislature did not establish any fees and merely recovers the shipping costs incurred through courier services, without generating any benefit or profit for the State. Consequently, the provision complies with the principle of free access that governs the exercise of the right to access information.
Digital record: 2032214 / Thesis: PR.A.C.CS. J/5 C (12th)
Case Law of the Supreme Court of Justice of the Nation
The security deposit for a temporary suspension cannot be waived, but it may be reduced or adjusted if the person is vulnerable and at risk of being evicted from their home.
This is because the safeguard for granting a stay in civil matters is expressly provided for in the Constitution and the Amparo Law, and therefore judges cannot eliminate it. However, when the person seeking amparo is in a vulnerable situation and there is a risk of being evicted from their home due to a potential serious violation of due process—such as failure to serve a summons—requiring the security deposit under ordinary terms could prevent them from accessing judicial protection. Therefore, the guarantee must be maintained, but its amount and form may be reasonably adjusted according to the person’s financial capacity, without unjustifiably affecting the rights of the opposing party.
Digital record: 2032189 / Thesis: I.2o.C. J/3 C (12th ed.)
Case Law of the Supreme Court of Justice of the Nation
The 2024 constitutional amendment did not alter the private nature of the CFE’s electricity supply contracts; therefore, disputes arising from them continue to be resolved through commercial channels.
The 2024 constitutional amendment did not alter the commercial nature of the electricity supply contracts entered into by the CFE, because both the new State-Owned Enterprise Law and the Electricity Sector Law maintain the application of private law to acts arising from those contracts. Although the CFE transitioned from a productive enterprise to a state-owned enterprise, it continues to operate in a relationship of coordination with private parties rather than exercising authority over them; therefore, disputes related to such contracts remain of a commercial nature and must be resolved through commercial channels.
Digital registration number: 2032198 / Thesis: I.10o.C.3 K (12th ed.)
Individual Opinion of the Circuit Courts
In order for the suspension in an indirect amparo proceeding to remain in effect, the private legal entity declared bankrupt is required to provide security, unless a legal basis exists to exempt it from doing so.
A declaration of bankruptcy does not exempt the business owner from providing the required security in an amparo proceeding because, although she loses control of the business, she remains the owner of the assets and rights that make up the bankruptcy estate, which the trustee is responsible for safeguarding. Consequently, the security constitutes an expense intended to protect those interests and may be covered out of the estate; furthermore, the Amparo Law waives this requirement only for official legal entities, not for private companies in bankruptcy.
Digital record: 2032209 / Thesis: I.20o.A.40 A (12a.)
Individual Opinion of the Circuit Courts
There is a need to address deficiencies in administrative complaints by placing greater emphasis on supporting people with disabilities, given the intersectional context in which they find themselves due to their vulnerable situation.
This is because the purpose of the substitute complaint is to ensure procedural equality and effective access to justice for individuals or groups in vulnerable situations, preventing social, economic, gender, or disability-related disadvantages from becoming obstacles within the process. Therefore, judicial authorities must apply an intersectional perspective that considers the specific context of each case and adopts measures to correct inequalities and effectively protect the fundamental rights of those facing disadvantage.
Digital registration number: 2032191 / Thesis: PR.P.T.CS.1 K (12th)
Isolated Thesis: Regional Circuit Plenary Sessions
Before determining whether a conflict of legal principles is improper or moot, it must be ascertained when the new legal principle was issued by one of the courts and whether or not it resolved the conflict with the other conflicting legal principles.
When a court abandons the contested standard and issues a new one, before dismissing the challenge as improper or without merit, it must determine whether that new standard resolves or maintains the discrepancy with the others and when it was issued; for only if the discrepancy is resolved can it be concluded that it is unnecessary to address the challenge; otherwise, the matter must be examined to establish which standard will prevail and ensure legal certainty.
Prepared by Daniel Majewski del Castillo and Frida Isabel Velázquez Vargas.
