{"id":1151,"date":"2025-03-21T13:13:33","date_gmt":"2025-03-21T19:13:33","guid":{"rendered":"https:\/\/www.k-g.com.mx\/?p=1151"},"modified":"2025-03-21T13:13:35","modified_gmt":"2025-03-21T19:13:35","slug":"nuevo-criterio-jurisprudencial-sobre-el-primer-acto-de-aplicacion-del-articulo-160-del-codigo-fiscal-de-la-ciudad-de-mexico","status":"publish","type":"post","link":"https:\/\/www.k-g.com.mx\/en\/nuevo-criterio-jurisprudencial-sobre-el-primer-acto-de-aplicacion-del-articulo-160-del-codigo-fiscal-de-la-ciudad-de-mexico\/","title":{"rendered":"NEW JURISPRUDENTIAL CRITERION ON THE FIRST ACT OF APPLICATION OF ARTICLE 160 OF THE MEXICO CITY TAX CODE."},"content":{"rendered":"<p>We are pleased to inform you that the Regional Plenary in Administrative Matters has established jurisprudence derived from certain lawsuits filed by Kavanagh Gorozpe, confirming that, in order for the indirect constitutional protection proceeding to proceed, the first act of application of article 160 of the Mexico City Tax Code (\u201c<strong><em><u>CFCDMX<\/u><\/em><\/strong>\u201d) is the official notice that determines the tax credit against the plaintiff for the omission in the payment of vehicle ownership or use tax, and not the requirement of payment of the tax to the taxpayer.<\/p>\n\n\n\n<p>This criterion strengthens our clients' tax defense, ensuring the continuity of their daily operations and providing greater legal certainty against arbitrary actions by tax authorities.<\/p>\n\n\n\n<p>For any questions or advice regarding this matter, our team of experts is available at the following email addresses:<\/p>\n\n\n\n<p>Paul Kavanagh: <a href=\"mailto:paul@k-g.com.mx\">paul@k-g.com.mx<\/a><\/p>\n\n\n\n<p>Miguel Alonso: <a href=\"mailto:malonso@k-g.com.mx\">malonso@k-g.com.mx<\/a><\/p>\n\n\n\n<p>Luis Kanchi: <a href=\"mailto:Lkanchi@k-g.com.mx\">Lkanchi@k-g.com.mx<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Nos complace informar que el Pleno Regional en Materia Administrativa ha establecido jurisprudencia derivada de ciertos juicios promovidos por Kavanagh Gorozpe, confirmando que, para la procedencia del amparo indirecto, el primer acto de aplicaci\u00f3n del art\u00edculo 160 del C\u00f3digo Fiscal de la Ciudad de M\u00e9xico (\u201cCFCDMX\u201d) lo constituye el oficio que determina el cr\u00e9dito fiscal [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1152,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - 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