Theses and Case Law/ Litigation / byDaniel Majewski del Castillo,Guadalupe Villa Figueroa,Raúl Alonso Flores Hernández, and Frida Isabel Velázquez Vargas.
On #ThesisFriday | On October 9, 2026, the Semanario Judicial published 33 new rulings: 9 case law decisions and 24 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: 2032756 / Thesis: I.11o.A.12 A (12a.)
Individual Opinion of the Circuit Courts
The definitive suspension of the effects and consequences of Article 141 of the Federal Tax Code, which establishes the mandatory order of priority to safeguard tax interests, is hereby granted.
This is because applying the regulatory framework in effect prior to the contested reform (without the mandatory order of priority) to the petitioners does not violate public order or the public interest, since the petitioner does not seek to evade the obligation to secure the tax claim, but rather to do so through a different method. Therefore, denying the preliminary injunction would cause harm that would be difficult to remedy, as it would affect the complainant’s liquidity and assets; based on a preliminary analysis, this suggests a prima facie case and justifies granting the injunction to preserve the subject matter of the lawsuit.
Digital Registration: 2032752 / Thesis: P./J. 198/2026 (12th)
Case Law of Regional Circuit Courts
The appeal is dismissed as improper against the decision of the Presidency of the Supreme Court of Justice of the Nation, in which it asserts its original jurisdiction to hear the appeal for review in an indirect amparo proceeding.
This is because the order issued by the Chief Justice of the Supreme Court of Justice of the Nation, in which the Court assumes original jurisdiction to hear the motion for review in an indirect amparo proceeding, is not a final decision in the proceedings and, therefore, its effects are neither binding nor definitive with respect to the parties.
Digital registration number: 2032744 / Thesis: PR.A.C.CS. J/9 C (12th)
Case Law of Regional Circuit Courts
The filing of a commercial enforcement action in local courts does not preclude the choice of jurisdiction nor does it authorize the federal court to dismiss the subsequent action on the grounds of lack of jurisdiction based on venue.
This is because the concurrent jurisdiction provided for in the Political Constitution of the United Mexican States gives priority to the plaintiff’s right to choose the court and must be interpreted in a manner favorable to the plaintiff. Therefore, the mere filing of a complaint with a local court does not constitute a definitive waiver of that right nor does it exhaust the constitutional right to choose a court, provided that the initial court has not proceeded with the case.
Digital registration number: 2032755 / Thesis: II.2o.C. J/3 K (12a.)
Case Law of the Circuit Courts of Appeals
The separation of cases ordered in the amparo proceeding simply requires notifying the Joint Correspondence Office so that the case can be assigned a file number and registered accordingly.
The separation of cases involves the creation of separate case files; however, it is not the responsibility of the same body that orders the separation to adjudicate them separately if it has jurisdiction over all cases. Consequently, the General Correspondence Office is responsible for the administrative function limited to assigning a case number to each separate claim and recording its existence.
Digital registration number: 2032730 / Thesis: XII.1o.C.2 C (12a.)
Individual Opinion of the Circuit Courts
A judicial admission of debt made during proceedings for summons, attachment, and notice of appearance is, on its own, insufficient to undermine the evidentiary value of the evidence challenging the signature on a negotiable instrument.
This is because such a confession is not considered to have full or absolute weight, such as to undermine the expert opinion determining that the signatures on a negotiable instrument are forged; rather, an analysis of all the evidence must be conducted in order to reach the appropriate decision.
Digital registration number: 2032748 / Thesis: I.5o.C.5 C (12a.)
Individual Opinion of the Circuit Courts
A judgment rendered on appeal must be served personally if there is an excessive delay or if there are irregularities in the processing and resolution of the appeal.
In order to ensure that the respective party is not left defenseless when the deadlines for filing and submitting the appeal brief or for processing the appeal are not met, as well as in the event that the decision on the appeal is rendered in an irregular manner, the appellate court must order personal service, since the litigants cannot be left with the disproportionate burden of monitoring the court gazette for an extended period while awaiting the corresponding judgment.
Digital registration number: 2032735 / Thesis: I.11o.A.14 A (12a.)
Individual Opinion of the Circuit Courts
When the time-adjustment mechanism is in effect, it is illegal to require the petitioner to provide proof of the exact time the petition for annulment was sent by certified mail.
This is because requiring proof of the exact time of the deposit constitutes an excessive formality that unjustifiably restricts the right of access to justice, by making the consideration of the merits of the case contingent upon compliance with a requirement that lacks a legal basis, in violation of the pro actione principle, which requires that interpretations favoring the exercise of the right to sue be given priority.
This publication was prepared byDaniel Majewski del Castillo,Guadalupe Villa Figueroa,Raúl Alonso Flores Hernández, and Frida Isabel Velázquez Vargas.
