WEBVTT

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For your seven billion dollars. In
the lengo we dent two times it exists.

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The risk is ninety percent. They
are SMEs that generate eighty percent Give

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me twenty minutes of your time and
I, in return, give you information

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on the most relevant issues in foreign
trade, fiscal and customs with a human

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touch and let' s do a
trak, a podcast of Magic and Mexican

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TVs hello how good afternoon welcome,
let' s barter, as you know,

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a TV event in Mexico. I' m so glad to be around

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and say hello to the Doctor,
Doctor, thank you for being here,

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thank you. He welcomes the king, thanks to engineer Enrique, not that

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he was missing, but he gives
us a hard time trying to get back

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safely and except this gives me great
pleasure. And well, today, as

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you know, the intention is always
to share experiences, share knowledge in these

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bartering. And today we are accompanied
by Master Omar Lara, Master around here.

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I don' t know if he' s already around to activate his

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camera. And well, today barter
is useful for administrative resources. Here we

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are accompanied by the Master Sea Lara. Welcome, Master. How do you

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do? Good afternoon, Master,
good afternoon, pleasure. Here he is

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with you again and good so I
can give him the word. I'

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d like to read your looks and
allow me to. Master Omar Lara holds

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a degree in law from the Universidad
Veracruzana, a specialist in constitutional and administrative

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matters from the Universidad Autónoma de Baja
California OBC and a master' s degree

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in legal sciences from the UBC.
It has various courses and degrees in tax

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law and foreign trade, as well
as the preparation course for the Secretary of

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Agreements of the Procrearia de Justicia.
He is a professor of administrative, fiscal

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and customs law from two thousand eight
in various institutions of higher education. He

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is an exhibitor and writer in administrative
fiscal matters and has been a candidate lawyer

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since nineteen hundred and ninety- nine
and from two thousand and four he has

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specialized in the fiscal, administrative and
customs areas. Currently this is from the

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firm Lara González, tax of the
corporate consulting group legal network specialized in the

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areas of labor, social security,
tax, administrative, foreign trade and customs.

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Master thank you so much for being
here and bartering and well, well,

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welcome and, as you know,
in the end we will ask questions

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and answers. Sure, sure.
Thank you again for the space. And

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yes, well, let' s
try here to talk a little bit about

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topics that may already be good maybe
not. I think the partner I see,

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because I think they know too much
and I' m going to ask

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them later. Again we will touch
on a topic there concerning the initiating resources.

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I remember that I had talked about
that time there on a similar topic,

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about the development of the challenge of
the administrative act in which I discussed

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the resources. But not because it
was not focused on this, but in

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general, how the administrative act is
challenged. And now we have this subject

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to see some advantages. True,
there is a challenge before the same authority,

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since, because there is not necessarily
a generalized idea, but sometimes it

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comes to give that sometimes erroreal idea
that it is not useful or that it

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is a waste of time. Impugning
through an administrative remedy may be in some

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cases, but not always, and
we are going to focus on those favorable

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points that come to exist several times
and that we must take advantage of then,

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because we will see about the authenticity
of the administrative acts. She teaches

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nothing more to ask if she could
already. I think I can already share

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it allows me to buy you.
Thanks to seeing I think you can already.

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True, yes, we see perfectly. Thank you very much. Okay.

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So, let us talk about this
subject that I said, because on

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many occasions or not a few times, the idea is that to present an

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initiative before the Lucral, because it
is time that it leaves is no more

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useful than the fact of generating more
time for the duration of the challenge.

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The number of decisions issued by the
other administrative body, whether fiscal or administrative,

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which are not in favour of the
individual when using the administrative remedy is

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very large, is not always true, but it is a higher percentage of

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decisions which are unfavourable. And so
it discourages its use not because, because

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it seeks one and will find a
contrary resolution. And basically, because what

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you' re going to have is
like I said at first waste of time.

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That is the general view and is
often the case. I mean,

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I' m not gonna say that
doesn' t happen either. However,

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there are situations that can be taken
advantage of when the opportunity is given.

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And here' s when what we' re going to talk about and we

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' re going to try to land
in this picture that you' re seeing

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about the means of challenge in general, is the picture that I was referring

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to that we' ve already practiced
in another barter with no more memory and

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here what we see is, then, what are the two forms of production

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of the administrative act. In other
words, the case law criteria. They

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tell us that the administrative act or
it occurs by a procedure, with the

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procedure in a procedure, its true
result is the adneciative act, or if

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in the procedure. In those criteria
they call it isolated manifestation. I prefer

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to call them without prior procedure.
I like it better because it' s

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very confusing in isolated manifestation. But
this is how the administrative act occurs in

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our legal system, outside the doctrinal
question, which, because there are many

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different situations to this. In our
system a procedure is transmitted and the final

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result is the administrative act. Or
it occurs without the need for this procedure.

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For example, the resolution of a
pama probably sensativo customs matter, would

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be the case of a nuitiative act
resulting from a procedure, that of the

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home visit some inspection with its respective
procedure and the isolated demonstration, since a

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transit fine, a fine of the
SAT also between another type of a response

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some request. Then, in some
cases due process will be given. They

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must notify. I have an opportunity
to provide evidence, to make demonstrations,

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there will be an assessment. It
is a bit of evidence and the result,

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as it is that resolution, which
is the administrative act, may have

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considerable time in the procedure. The
administrative projects are really intended to be brief,

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but there is that tracito. And
in the other case, because without

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the need of this, we did
not say the ticket of violation of a

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federal transit fine, for apart from
that there are formalisms that will be fulfilled.

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For example, in the case of
the cop who stops you, he

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asks you to identify yourself, he
tells you why he' s addressing the

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offence you committed and handing you your
infraction ticket. Thus, these two situations

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are those that arise regularly in the
administrative sphere and whether it is fiscal or

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administrative. This is how the act
of administration takes place. So when I

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have the initiating act and also,
by the way, before going on,

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although I will not deal much with
that topic, because the auditiative silence can

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be given in certain procedures, also
that they start ex officio or instances at

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the request of the side of the
individuals. Or whatever it is it has

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to solve and it does not solve, because it generates the administrative silence that

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we have heard, the negative ficta, positive affirmative that the law tells them,

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also positive ficta or sometimes the case
of the confirmative ficta, but good

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is the administrative silence. But limiting
myself to express resolutions, in this case

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I have an infringement ticket, I
have a certain tax credit, a resolution

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or a resolution, a home visit
proper and I can challenge it here.

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This is where the resources, precisely
within the means of defence, are located,

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because there are various bodies that will
not necessarily link the Authority, such

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as clarifications, consultations, reconsiderations,
but properly the challenge, as such is

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given through the appeal. Subsequently,
the contentious trial, as we can see

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here in the diagram, to continue
later with I am not here adjusting my

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screen. There' s the contentious
trial, then the direct amparo. And

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to conclude, by exception, if
there is an appeal for review before the

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Supreme Court of Justice, when it
raises any question of the constitutionality of a

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rule, well, indirect amparo,
because it is going to occur at various

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times when there is a violation of
substantive rights protected constitutionally in various situations,

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from the procedure in the same resolutions, aptionally it can be given in the

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course of the appeal until the same
trial and after the trial is resolved,

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also then. This is the picture
of general challenge that exists. And here

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the question is good and what is
the usefulness of resources. And here he

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tells me that appeal is optional and
if I have the situation that the author

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usually resolves in his favor, then
what case does this party have to vote

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when I can directly to the contentious
trial and continue the procedure, not if

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it already takes quite a long time
for the contentious trial lately. After the

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pandemic, we returned to past times. Before the pandemic there was a period

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where resolutions had been between three and
five months. They were running the trials,

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at least the trials Let' s
call it that simple. And now

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again we' ve been back in
time for many years now, when it

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lasted more than a year, two
years, and I think it' s

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taking you too. That has to
be regularized. But, the point is

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before this panorama of time, quite
wide and then direct protection, which can

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be from six to eight months,
because I am already seeing a panorama of

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more than two years. What case
you have to add four, more,

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four more months. It is for
that reason that it is said, because

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let us go directly to the contentious
trial. At the end of the day,

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there we go. You will see
the grievances, the concepts of challenge

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that will give us nullity. But
there are questions where the remedy is definitely

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necessary in order to have a proper
challenge. Apart from the questions of utility

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that we are going to discuss,
where these resources are necessary to provide evidence

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that does not contribute in a previous
procedure, which would be this procedure before

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the administrative act, let us think
of a home visit again focusing on fiscal

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matters. I have all the proofs
and evidence to prove that, since my

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tax base is lower than that determined
by the authority through a presumptive decision and

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I did not bring them to the
home visit. Regularly, when we look

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at the records there, there are
some texts where it says that, since

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it is already consenting to the facts
and omissions or regularities that the author may

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have detected for not having provided elements, which is not accurate, since they

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have been recognized by the judiciary of
the Federal Administrative Court, which there are

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two moments. One is precisely in
the process of administrative procedures the home visit.

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I return to the case of the
visit and if I do not bring

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the elements there, in any case, it would be until the moment of

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the administrative appeal when I would have
that last opportunity in a phase that we

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call administrative headquarters. The administrative seat
must have the act issued from the time

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there is a procedure, the appeal
and until the decision is made, i

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e all this is dealt with before
the same administrative authority. Let' s

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say the propepa, let' s
say the sad say the customs. Then

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this administrative seat allows us to provide
the elements that we have not exonerated in

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the previous proceedings, and this in
the appeal for the authority to consider them

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according to what is, for example, in fiscal matters, in the Federation

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tax code, you have the opportunity
to analyze all these elements to issue a

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proper resolution to the appeal, where
you can leave without effect the act revoke

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it modify it. The issue is
that it resolves adequately with all the evidence

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without limitation, regardless of whether it
has been provided in the proceedings. The

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same applies to the administrative appeal in
the matter itself. I am referring to

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this with the Federal Administrative Procedure Act, which is the rule that is generally

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applied in addition to various administrative procedures. The same situation exists outside the tax

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system. Then, when I make
a contentious trial, I have to verify

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whether I previously provided all the evidence
that I had to submit to the author

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for a favourable resolution. In my
situation and, if it has not,

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yes, it is necessary to exhaust
the remedy in order to offer those evidences.

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And here we have to be very
punctual to offer the evidence. If

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the authority considers that they are not
carried out, my evidence is not accepted

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at the end, to which it
is good, it is not the least,

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but the fact of offering them has
already given me the opportunity to raise

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grievances before the Royal Administrative Court based
on these evidences and to be accepted in

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the contentious trial, because if I
do not offer any evidence, if I

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do not do so until the contentious
trial, having not offered it in the

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proceedings or in the appeal, my
evidence will not be admitted in this jurisdictional

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instance, that is, in the
contentious trial. There' s something we

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call here. You can see in
this part says open litis. This principle

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of open itis means that I do
in a remedy because I have it here

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a resolution of some procedure and in
a remedy I raise the illegality of this

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resolution and we will think that I
found five to five serious points of illegality

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and of that I do assert one. Nothing more. This in other areas

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will lead to the fact that it
will no longer be able to raise the

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four missing points at a later stage. But in the case of a contentious

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trial, I am allowed, before
the authority, to assert only one point

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of illegality and in the trial I
can assert the remaining ones, including others

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that have arisen in the proceedings.
This then allows me to strategically manage my

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resource, right. But what does
not cover this possibility of open litis is

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to provide novel evidence, i e
open litis. It is limited to the

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arguments I have against the administrative act, and my arguments can be undermined.

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Well, it' s not here, you can see it' s limited.

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Rather, I mean, the arguments
that I can make valet for the

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evidence that I have for do.
If I have any grievances that depend on

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any evidence that I did not bring, simply by not being able to bring

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to the test, I cannot assert
that grievance either. That is the question

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of open litis. It allows me
to vary new arguments, but as long

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as they are based on evidence that
has been provided to the Authority in a

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timely manner. Well, those who
rely on real evidence are also not necessarily

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all going to depend on a test. So it says here if the resource

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is optional. If you can see
here the text above the outline says if

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the appeal is optional, you can
go to the court without exhausting it,

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but check if there was evidence to
contribute to this I mean then here is,

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in fact, the jurisprudence of the
open litis, where you can consult.

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There he speaks of this opportunity to
provide elements in the procedure and as

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a final remedy. So that'
s an important point, the need to

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00:17:56.839 --> 00:18:03.000
leverage the resource. Now, as
for what is itself an administrative remedy,

208
00:18:03.480 --> 00:18:11.839
let us go to the case of
the remedy of revocation. In the appeal

209
00:18:11.880 --> 00:18:15.240
of revocation, what we will find, is that the administrative act is notified,

210
00:18:15.480 --> 00:18:23.079
whether it comes from a procedure or
without the need of this or,

211
00:18:25.440 --> 00:18:29.519
perhaps even the administrative silence that from
the one who spoke to them. I

212
00:18:29.559 --> 00:18:34.000
have a 30- day deadline to
file it by tax box. I file

213
00:18:34.119 --> 00:18:38.759
my appeal in the tax mailbox.
So what we' re going to do

214
00:18:38.759 --> 00:18:42.519
here is to make sure it'
s right. If it' s introvenient,

215
00:18:42.720 --> 00:18:48.680
they can throw it away. This
decision can also be challenged in the

216
00:18:48.759 --> 00:18:56.240
contentious trial and this could be taken
into account here. In fact, the

217
00:18:56.240 --> 00:19:02.880
Authority argues for such situations. If
I provided the evidence that I did not

218
00:19:02.960 --> 00:19:07.519
provide previously in the proceedings and dismissed
the appeal, the Authority often says that

219
00:19:07.640 --> 00:19:14.240
it cannot be studied, that it
would have to return. Let' s

220
00:19:14.279 --> 00:19:19.839
think I win the trial because it
was considered illegal to throw away and I

221
00:19:21.000 --> 00:19:26.000
point out that o. I ask
the Tribunal to assume jurisdiction and to study

222
00:19:26.160 --> 00:19:30.400
evidence and grievances against the original initiating
act. In the trial, you object

223
00:19:30.559 --> 00:19:34.319
and say that this should not be
because you have to return to the appeal

224
00:19:34.400 --> 00:19:40.559
again for her to analyze the evidence, for there have emerged some criteria that

225
00:19:40.599 --> 00:19:45.599
say that, in order to better
protect the right of access to justice,

226
00:19:45.519 --> 00:19:52.920
the Tribunal can study the evidence here. What matters is that they have been

227
00:19:53.039 --> 00:19:57.119
offered in the letter, regardless of
whether they have been given on mission on

228
00:19:57.119 --> 00:20:02.039
appeal. And that' s good, because that time I was talking about

229
00:20:02.079 --> 00:20:07.200
sometimes extends a lot in defense.
So that' s what' s going

230
00:20:07.240 --> 00:20:11.079
to happen at the source. If
I continue, if it is appropriate,

231
00:20:11.440 --> 00:20:15.400
it is reviewed, that meets certain
requirements that from here come other utilities that

232
00:20:15.440 --> 00:20:21.240
we will see later if I meet
the requirements, since it admits and resource.

233
00:20:21.359 --> 00:20:25.279
If they won' t prevent me
and if I don' t vent

234
00:20:25.359 --> 00:20:27.680
prevention, they may also have me
for not submitting or discarding the remedy.

235
00:20:29.200 --> 00:20:33.440
If they subsane my appeal, if
evidence is released, they are released and,

236
00:20:33.640 --> 00:20:38.240
in any case, the decision is
issued, in which they can also

237
00:20:38.240 --> 00:20:45.359
be dismissed. And this overlay means
that some element was found there that made

238
00:20:45.599 --> 00:20:49.599
a source of recourse. For example, let' s go to the case

239
00:20:49.680 --> 00:20:57.200
I say that I was not notified
of the tax credit and that I was

240
00:20:57.319 --> 00:21:02.599
not given any record, because the
action that the authority has to take is

241
00:21:02.720 --> 00:21:04.200
to admire the appeal and then the
respective unit will provide the records. If

242
00:21:04.400 --> 00:21:11.759
a record arises where it says that
I, if I received the administrative act,

243
00:21:12.200 --> 00:21:18.359
have to give me the opportunity to
expand and in your case, they

244
00:21:18.839 --> 00:21:23.799
will analyze me and if they consider
that what is the record of notification is

245
00:21:25.240 --> 00:21:29.960
valid, they will dismiss me.
But that' s up to resolution.

246
00:21:30.079 --> 00:21:37.640
In brackets here with what I said
about enlargement, note that it has been

247
00:21:37.640 --> 00:21:40.759
a long time. I think it
was two thousand fourteen, two thousand thirteen

248
00:21:40.880 --> 00:21:49.119
was eliminated. It was removed from
a form that existed in the remedy of

249
00:21:49.119 --> 00:21:59.000
revocation, focusing on evocational remedies where
we could ignore the administrative acts, and

250
00:21:59.000 --> 00:22:06.960
then the Authority had a procedure that
was to notify me again the initiative actor,

251
00:22:07.119 --> 00:22:11.279
to let me know the records if
they had notified me, because the

252
00:22:11.759 --> 00:22:17.559
records that at the time served to
notify and I could formulate my extension against

253
00:22:17.640 --> 00:22:23.680
the initiating act and the records currently
there. The criterion that I have identified

254
00:22:25.000 --> 00:22:29.720
is the one that says that only
when you refuse to know the administrative act

255
00:22:29.799 --> 00:22:33.240
is when they give you the opportunity
to expand. But notice that the tsar,

256
00:22:33.960 --> 00:22:37.759
in fact, was from this year, a few months ago it started

257
00:22:37.920 --> 00:22:44.799
with this already gives you the opportunity
to expand, even with the only constancy.

258
00:22:44.880 --> 00:22:49.119
Nothing but doing something that' s
bad good. In my case,

259
00:22:49.240 --> 00:22:55.599
it was my turn that I was
notified, as the deadline for being given

260
00:22:55.680 --> 00:22:59.480
to extend the appeal. I was
notified in person, that is, with

261
00:22:59.559 --> 00:23:07.599
personal news, when this really denatures
the procedure of what is the tax mailbox

262
00:23:07.920 --> 00:23:11.240
resource. And well, there is
an area of opportunity very, very,

263
00:23:11.559 --> 00:23:18.200
very good to challenge, because the
online procedure is being denatured, which is

264
00:23:18.319 --> 00:23:22.720
the tax mailbox and because they are
notifying by another way that should not be

265
00:23:22.880 --> 00:23:30.480
This is happening. Let' s
say it right now, because they just

266
00:23:30.519 --> 00:23:32.839
started doing it. I think they' re going to start warning later with

267
00:23:32.960 --> 00:23:37.200
sentences that they shouldn' t do
it this way. Then they notify you

268
00:23:37.480 --> 00:23:41.759
personally and yes, they give you
the option of providing the appropriate relief in

269
00:23:41.839 --> 00:23:47.400
the tax mailbox procedure. But,
because this notification is irregular, because it

270
00:23:47.440 --> 00:23:52.400
can lead you to ignore precisely the
same procedure, because there is that point

271
00:23:52.839 --> 00:23:57.640
that is novel. It is emerging
in this recently and there we can take

272
00:23:59.480 --> 00:24:03.079
advantage of something good. Then you
can get over it outside of your enlargement.

273
00:24:03.200 --> 00:24:08.559
No. The point is that the
resolution can favor you. No,

274
00:24:08.680 --> 00:24:14.000
it can favor you. It may
favor you in part of what you requested

275
00:24:14.119 --> 00:24:17.000
in another. No. At the
end of the day, if you consider

276
00:24:17.000 --> 00:24:21.960
it not, it is that,
because it was wrongly resolved against you or

277
00:24:22.200 --> 00:24:26.759
that what it granted you or does
not satisfy your pretensions, you can challenge

278
00:24:26.839 --> 00:24:32.160
in the court with junciful administrative.
So far, for it is the general

279
00:24:32.240 --> 00:24:37.400
procedure of what appeals are, a
remedy of revocation that I took as an

280
00:24:37.480 --> 00:24:41.400
example also perhaps revision and the question
is good, and what are the advantages.

281
00:24:41.480 --> 00:24:44.839
At the end of the day,
not this. And here, then,

282
00:24:45.039 --> 00:24:48.920
before I reach that point, I
show you in a general way the

283
00:24:49.039 --> 00:24:53.359
challenge that can be given, that
is, the path that can be followed

284
00:24:53.400 --> 00:24:56.279
by the challenge of an administrative act. And here I have the case of

285
00:24:56.359 --> 00:25:03.359
a visiting order that is notified,
it is notified in all its phases until

286
00:25:03.400 --> 00:25:07.160
the beginning of the partial report.
At the outset partial minutes final partial minutes,

287
00:25:07.839 --> 00:25:12.559
facts or omissions will be known twenty
days to contribute elements. This is

288
00:25:12.680 --> 00:25:17.119
where we are often told, when
they give us these twenty days, that

289
00:25:17.279 --> 00:25:22.279
if we do not provide an element, those facts, omissions and returns that

290
00:25:22.359 --> 00:25:26.440
the authority has detected will be taken
for granted. Which is not so and

291
00:25:26.279 --> 00:25:33.000
the final act. We have up
to 20 days after the final act for

292
00:25:33.759 --> 00:25:38.119
final agreements and then the resolution.
In this case, once I have the

293
00:25:38.200 --> 00:25:42.519
resolution, that' s where I
tell you. If I did not provide

294
00:25:42.599 --> 00:25:48.319
the elements in this procedure, I
have to exhaust the appeal because once I

295
00:25:48.359 --> 00:25:53.319
have the resolution of the visit,
I can directly to the administrative contentious trial,

296
00:25:53.519 --> 00:25:56.799
but it will happen with those evidence
that does not contribute. That is

297
00:25:56.920 --> 00:26:03.279
where the remedy must be used to
provide these elements and it can bring grievances

298
00:26:03.319 --> 00:26:07.559
to those elements of evidence so that
it is not limited by this principle of

299
00:26:07.680 --> 00:26:12.400
open iris, which is limited precisely
by the case of evidence. And because

300
00:26:12.480 --> 00:26:18.680
you can correctly challenge my good,
I can correctly assert my challenge once I

301
00:26:18.759 --> 00:26:22.680
am in the contentious trial, well, here also its phases that are admitted

302
00:26:22.720 --> 00:26:30.400
place you to the authority answer.
If there are elements to expand, then

303
00:26:30.480 --> 00:26:36.400
you will be given the opportunity to
expand The extension is also transferred so that

304
00:26:36.480 --> 00:26:41.599
the author answers enlargement and even there
may be a second extension. And after

305
00:26:41.640 --> 00:26:45.680
this, there is a deadline for
the completion of the substance. There are

306
00:26:45.680 --> 00:26:52.599
five- day infras to give you
an opportunity to formulate formulated cats or not.

307
00:26:52.839 --> 00:26:56.559
There' s an instructional closure.
It is forty- five days to

308
00:26:56.640 --> 00:27:02.279
pass judgment, thirty days for the
draft and the sentence is pronounced here,

309
00:27:02.640 --> 00:27:07.960
as there is already an opportunity to
present, in case the judgment is contrary

310
00:27:07.279 --> 00:27:14.519
the direct amparo. Will we have
fifteen days from which the notification takes effect

311
00:27:14.599 --> 00:27:17.799
three days after the effect of amplification
by tax bulletin, by judicial volet?

312
00:27:19.960 --> 00:27:23.559
I' m sorry, jurisdictional volet
will take effect after three days. The

313
00:27:23.640 --> 00:27:27.240
next day begins at that fifteen-
day deadline. And here, then,

314
00:27:27.640 --> 00:27:32.759
well, here is clarification, the
clarification that can sometimes be used to suspend

315
00:27:33.319 --> 00:27:36.799
the period of amparo. By the
way, we don' t have ten

316
00:27:36.799 --> 00:27:41.720
days. If I am notified of
the sentence, I have ten days for

317
00:27:41.720 --> 00:27:45.480
clarification. If I really need time
to do my present amparo well in the

318
00:27:45.480 --> 00:27:48.839
clarification, it will give them up
to more than a month to come back.

319
00:27:49.559 --> 00:27:53.920
Reoperate the time limit for the amparo
trial and I' ll leave you

320
00:27:53.920 --> 00:27:59.160
there. There from you And well, then, the question is that I

321
00:27:59.200 --> 00:28:03.039
have direct protection and in all its
phases is also admitted. There' s

322
00:28:03.119 --> 00:28:06.720
a deadline for pleadings. Turn to
the magistrate. It has ninety days to

323
00:28:06.759 --> 00:28:11.119
form a project and sometimes it goes
even longer. There is then a vote

324
00:28:11.200 --> 00:28:12.839
on the Engrose, which is,
therefore, all that is the sitting,

325
00:28:14.519 --> 00:28:19.119
the resolution that was given in person
at the sitting is transferred in writing with

326
00:28:19.240 --> 00:28:22.960
its corrections and everything else. That' s the Engrose, and there are

327
00:28:22.960 --> 00:28:27.960
ten days to file appeals for review
in the Supreme Court. By exception only

328
00:28:29.240 --> 00:28:37.680
yes and some challenge to a general
rule or issues of constitutionality, truth,

329
00:28:37.759 --> 00:28:44.200
is invoked, and the Court either
analysed it and was not favourable or did

330
00:28:44.279 --> 00:28:48.119
not analyse it. It is clear
that the Court will consider whether or not

331
00:28:48.160 --> 00:28:52.160
my challenge is admissible, also in
case it is relevant or not. This

332
00:28:52.200 --> 00:28:55.839
would be the whole process of the
challenge. Here' s what I say

333
00:28:55.960 --> 00:28:59.599
you can take up to more than
two years and say and well, and

334
00:28:59.640 --> 00:29:04.200
for what adds more time with the
resources and it' s enough time,

335
00:29:04.559 --> 00:29:11.079
two years to be imagined with sometimes
you can' t say not always,

336
00:29:11.240 --> 00:29:17.279
but sometimes particular doesn' t have
the chance to offer a guarantee or simply

337
00:29:17.440 --> 00:29:23.359
and simply it' s not possible
to get the merchandise revolution from stock exchange

338
00:29:23.440 --> 00:29:29.960
can happen many things to be suspended
know them also then. The fact is

339
00:29:30.039 --> 00:29:34.559
that it can be seriously affected if
the time is long enough. However,

340
00:29:34.960 --> 00:29:41.680
as I was saying to you outside
that it represents more time, it is

341
00:29:41.720 --> 00:29:48.519
true that the administrative remedy, whether
fiscal or administrative, actually comes to exist

342
00:29:48.640 --> 00:29:53.480
certain advantages that are these points that
we are seeing here. First, because

343
00:29:55.240 --> 00:30:03.160
in any tax appeal it exhibits the
possibility of filing the appeal in time and

344
00:30:03.279 --> 00:30:08.960
form referred to in article one hundred
and forty- four and obtaining the suspension,

345
00:30:10.200 --> 00:30:15.480
or that the administrative act is not
carried out. So this situation,

346
00:30:15.160 --> 00:30:19.400
that you stop executing the initiating act
without offering guarantee, because it is a

347
00:30:19.519 --> 00:30:29.599
tremendous advantage, because often there is
no time limit for power or the time

348
00:30:29.720 --> 00:30:34.599
is urgent to be able to make
a decision as to what guarantee can be

349
00:30:34.720 --> 00:30:38.759
offered or there is not at that
time, maybe you do not get to

350
00:30:38.839 --> 00:30:45.359
have immediately there a policy, a
bail police for the purposes of guaranteeing tax

351
00:30:45.440 --> 00:30:49.960
interest, or there are no goods
and you would have to look for another

352
00:30:51.400 --> 00:30:56.680
way to be able to guarantee and
because the time and sometimes the self-

353
00:30:59.039 --> 00:31:00.880
save above the taxpayers or the private
ones in general. And so, since

354
00:31:00.960 --> 00:31:08.440
appeals are suspended in tax matters,
in administrative matters only it is foreseen that

355
00:31:10.480 --> 00:31:15.640
the administrative act will not be executed
if it so requests in this particular case.

356
00:31:15.720 --> 00:31:19.920
But when he talks about fines,
he says that the tax interest must

357
00:31:19.920 --> 00:31:27.160
be guaranteed, I am of the
idea that it may be that there is

358
00:31:27.279 --> 00:31:32.720
a very high guarantee criterion, so
to speak. And there are courts that

359
00:31:33.680 --> 00:31:37.119
do not lend themselves to such situations, when it comes to protecting human rights

360
00:31:37.160 --> 00:31:41.759
in administrative and prosecutorial matters, we
are very, very much punished with that.

361
00:31:42.799 --> 00:31:48.599
And so I think that, as
it is a matter of tax interest

362
00:31:48.680 --> 00:31:53.200
in the case of mutuals, they
are profit- making and are tax credits

363
00:31:53.200 --> 00:31:56.599
made up of article four. From
my point of view, the suspension of

364
00:31:56.640 --> 00:32:01.440
one hundred and forty- four would
have to be extended. To the question

365
00:32:02.519 --> 00:32:09.839
of suspension. We can say well
if I am challenging a fine of the

366
00:32:12.519 --> 00:32:15.799
prophet, because it would have to
do with the fiscal at the administrative time,

367
00:32:16.160 --> 00:32:21.240
right, because already once you pass
for your corp you can already become

368
00:32:21.480 --> 00:32:23.359
in the procedure of mystrarygo of execution. He' s got all the tax

369
00:32:23.359 --> 00:32:30.799
revenue. But I think that is
precisely why there are a number of criteria.

370
00:32:30.920 --> 00:32:34.559
There' s little. In fact, it is very rare to find

371
00:32:34.599 --> 00:32:37.000
any form of guarantee there, and
everyone says that it is limited to the

372
00:32:37.119 --> 00:32:42.680
question of formal guarantee to the Federation' s tax code. And, well,

373
00:32:43.000 --> 00:32:45.640
the point here is that, from
my very guarantee point of view,

374
00:32:46.359 --> 00:32:55.119
I would have to extend this suspension
to what is a profit like a fine,

375
00:32:55.319 --> 00:32:59.640
because at the end of the day, it gives rise to a tax

376
00:32:59.640 --> 00:33:04.880
credit. According to the fourth article, there is also a situation that occurs,

377
00:33:05.359 --> 00:33:08.400
for example, in the case of
the doubling of the time limit to

378
00:33:08.440 --> 00:33:15.759
challenge that in the article it appears
to be the twenty- three wrong answer

379
00:33:15.759 --> 00:33:17.920
in the number of the Fara law
of the taxpayer' s facts. It

380
00:33:17.960 --> 00:33:22.119
says that if you are notified of
a tax credit and are not properly indicated

381
00:33:22.160 --> 00:33:28.880
or a tax incentive act properly the
time limit for challenging, there is a

382
00:33:28.880 --> 00:33:30.640
doubling of the time limit. This
they wanted to bring to the subject initiative

383
00:33:30.680 --> 00:33:35.039
and said that not only does it
operate in tax matters. What I want

384
00:33:35.079 --> 00:33:39.359
to say to you in this way
is that this reasoning can also be used

385
00:33:39.400 --> 00:33:45.039
in what I say to you,
that I say well, is that the

386
00:33:45.160 --> 00:33:49.880
benefit if we want to extend the
guarantees, the rights, the guarantees to

387
00:33:49.880 --> 00:33:54.599
human rights granted by the Constitution,
because I believe that there should also be

388
00:33:54.599 --> 00:33:58.079
a suspension in the case of exploitation. When I challenge directly from the resolution,

389
00:33:59.400 --> 00:34:04.440
let us say the prophet, the
sad in matters of anti- labed

390
00:34:04.480 --> 00:34:08.079
laws that already see that it is
all these questions of the mulhas that are

391
00:34:08.079 --> 00:34:14.960
applied by such situations, among many
other administrative matters, that there is truth

392
00:34:15.000 --> 00:34:20.119
to me could also tell that and
that only in tax matters and that if

393
00:34:20.119 --> 00:34:22.760
I had wanted to establish so,
the legislator would have said so. But,

394
00:34:22.079 --> 00:34:28.760
well, there' s the question
expressly. This advantage is the remedy

395
00:34:28.800 --> 00:34:31.880
of revocation, because one hundred and
forty- four points it out. However,

396
00:34:32.280 --> 00:34:37.679
because it would be no more to
argue and fight that point in administrative

397
00:34:38.159 --> 00:34:42.199
matters outside of that, since the
guarantee is suspended, no, but in

398
00:34:42.280 --> 00:34:50.079
fiscal matters, I repeat, without
giving guarantee also another advantage that we have

399
00:34:50.159 --> 00:34:53.079
in the appeals here, either fiscal
or administrative, that is to say the

400
00:34:53.159 --> 00:34:59.960
appeal of revision of the law of
President Eizativo or the remedy of revocation of

401
00:35:00.000 --> 00:35:01.480
the physical code of the Federation.
But remember that there are more resources up

402
00:35:01.559 --> 00:35:07.159
to Lynch' s Lincofolia, Infonavit' s and a number of resources that

403
00:35:07.440 --> 00:35:10.119
there are in various laws as well. The point, however, is to

404
00:35:10.199 --> 00:35:15.559
provide the evidence not previously presented to
the author, says that the procedure is

405
00:35:15.599 --> 00:35:20.119
what I was already mentioning. I
did not provide evidence. It reaches our

406
00:35:20.159 --> 00:35:27.480
client in tax matters and comes to
us with the resolution and it turns out

407
00:35:27.840 --> 00:35:34.159
that he has the means or the
elements to prove that he was not a

408
00:35:34.199 --> 00:35:39.039
believer in that tax credit, to
that sanction because he fulfilled his obligations simply

409
00:35:39.079 --> 00:35:43.400
only that he did not tell the
authority. For x reason. Whatever it

410
00:35:43.480 --> 00:35:47.599
is, he didn' t let
her know. So, in this case

411
00:35:50.000 --> 00:35:53.960
I have the possibility to bring these
elements before the authority. Ideally, the

412
00:35:54.039 --> 00:36:00.599
Authority will analyze them, value them, and die, reverse its resolution,

413
00:36:00.800 --> 00:36:04.639
which, therefore, is where,
as a rule, it will not be

414
00:36:04.719 --> 00:36:07.800
given. But at least I'
ve already provided the elements to assert my

415
00:36:07.840 --> 00:36:15.239
grievances in the contentious trial and I' m not going to be limited by

416
00:36:15.320 --> 00:36:19.920
this question of what the supply of
evidence is and I' m going to

417
00:36:19.960 --> 00:36:23.280
be able to make use of the
open litis too then it' s another

418
00:36:23.280 --> 00:36:27.599
advantage I have. When I didn' t bring the elements in the previous

419
00:36:27.599 --> 00:36:29.559
procedure, well, I have the
resource, we have to use it.

420
00:36:30.119 --> 00:36:30.920
Other than that it' s an
advantage, you have to use it.

421
00:36:32.639 --> 00:36:37.320
Another aspect is to formulate new grievances
in the federal initiating litigation and note that

422
00:36:37.400 --> 00:36:44.719
here the remedy of revocation, for
example, in the case of an evocation

423
00:36:44.760 --> 00:36:50.920
appeal, I can tell you to
assert an grievance. I have an administrative

424
00:36:51.039 --> 00:36:57.559
act that has five illegal aspects and
I only enforce one. And when the

425
00:36:57.719 --> 00:37:02.719
decision comes out, the decision to
appeal for revocation, it is likely that

426
00:37:04.400 --> 00:37:07.480
the validity of the act that is
legal will be recognized. Well, I

427
00:37:07.599 --> 00:37:13.559
' m going to the contentious trial
and I' m asserting the other four

428
00:37:13.559 --> 00:37:16.000
even during the procedure. I can
find other magicians. Then I can make

429
00:37:16.079 --> 00:37:22.039
new grievances. It is the principle
of open itis, usually when they are

430
00:37:22.079 --> 00:37:24.039
not linked to tests. My arguments, because without any problem I can assert

431
00:37:24.159 --> 00:37:28.880
them. But if it depends on
a test, you have to provide the

432
00:37:28.960 --> 00:37:32.519
proof and notice that here comes another
point that, perhaps it does not mention

433
00:37:32.519 --> 00:37:37.239
expressly here, but we will think
about those cases and come to be given.

434
00:37:37.480 --> 00:37:44.039
It has come to light that I
am asserting a formal grievance and the

435
00:37:44.639 --> 00:37:50.280
authority, because what it considers is
that it is appropriate to revoke the act

436
00:37:50.400 --> 00:37:58.880
for purposes, proceeds from leaving them
ineffectual so that the administrative act is replenished

437
00:37:58.960 --> 00:38:04.480
and then I get a decision in
the administrative appeal that leaves no effect to

438
00:38:04.559 --> 00:38:06.000
replenish, since it is already without
effect. What' s going on?

439
00:38:06.400 --> 00:38:10.239
I can challenge. Yes, I
can challenge and since the new situation of

440
00:38:10.559 --> 00:38:16.280
the actual act is that it is
without effect, that resolution is suspended at

441
00:38:16.320 --> 00:38:20.559
least in tax matters, it is
indicated by the tax code. I mean,

442
00:38:20.599 --> 00:38:24.239
as long as I challenge this,
the new situation is going to stay

443
00:38:24.320 --> 00:38:28.000
and there is practically no longer any
action. Then I can leave comfortably because

444
00:38:28.039 --> 00:38:31.199
I would already have to provide no
guarantee, because the Act is revoked.

445
00:38:32.320 --> 00:38:37.280
Of course, it was intended to
be reinstated, but it won' t

446
00:38:37.719 --> 00:38:40.239
be done until a sentence is handed
down. And if I have the elements

447
00:38:40.320 --> 00:38:45.960
to win, because I practically win
an unsecured challenge, then that can happen.

448
00:38:45.960 --> 00:38:50.679
And it' s very useful now
too. Another point is also to

449
00:38:51.000 --> 00:38:55.599
avoid the presentation of an inadequate defence
means in the face of the imminent expiry

450
00:38:55.599 --> 00:38:59.519
of the deadline. And this is
how it' s done. It'

451
00:39:00.599 --> 00:39:06.519
s not many times we' re
gonna say it. It' s not

452
00:39:07.079 --> 00:39:13.639
uncommon there, I think I'
m going here. It is not uncommon

453
00:39:13.760 --> 00:39:20.480
for us to reach our client practically
already to exceed the thirty- day deadline,

454
00:39:20.559 --> 00:39:25.280
either for the contentious appeal of revocation. And so it turns out that

455
00:39:25.320 --> 00:39:29.760
the analysis we' re going to
do, because it' s not a

456
00:39:30.400 --> 00:39:32.719
simple leaf, sometimes it' s
information boxes, it' s an extensive

457
00:39:32.719 --> 00:39:38.199
resolution. And if I have two
days already practically, because I assume that

458
00:39:38.239 --> 00:39:43.000
it will be very difficult to present
a good resource, a good challenge,

459
00:39:44.320 --> 00:39:51.280
what I can do good arise several
situations. The first one isn' t

460
00:39:51.400 --> 00:39:52.760
really very suitable, because I don' t like it. But in a

461
00:39:52.840 --> 00:39:59.039
case of urgency, it is worth
asserting a grievance, even if it is

462
00:39:59.079 --> 00:40:02.639
unfounded in all the length of the
word, to make a claim of wrong,

463
00:40:02.679 --> 00:40:07.960
to file appeals for revocation. At
the end of the day, the

464
00:40:07.039 --> 00:40:10.599
case of the open litis operates,
they can formulate new grievances, no more,

465
00:40:12.079 --> 00:40:14.559
it is necessary to take care that
they do not depend on evidence.

466
00:40:15.719 --> 00:40:21.400
Then I present my appeal with a
grievance and, later on, the avour

467
00:40:22.159 --> 00:40:28.519
in the form of a challenge.
But it can also happen that I need

468
00:40:28.519 --> 00:40:32.400
the time. I want to present
the challenge well and well here' s

469
00:40:32.400 --> 00:40:36.679
a chance. It turns out that
in appeals, usually when you don'

470
00:40:36.679 --> 00:40:40.679
t assert, at least in revocation, you don' t assert, grievances,

471
00:40:40.920 --> 00:40:45.840
they' re going to require you
and they' re going to give

472
00:40:45.960 --> 00:40:47.920
you five days, that this practically
becomes about twenty days to a month.

473
00:40:49.599 --> 00:40:52.320
Why, because you present your remedies
without grievances and within the period that they

474
00:40:52.400 --> 00:40:59.360
require of you, because practically fifteen
days have passed and then the period in

475
00:40:59.519 --> 00:41:05.840
which they give you for that reason
to vent prevention, for there are practically

476
00:41:06.320 --> 00:41:08.639
another ten days, so to speak, I say counting it on natural days,

477
00:41:08.840 --> 00:41:13.920
truth and because you already earned almost
a month during which you could have

478
00:41:13.960 --> 00:41:17.719
already done well your resources, your
grievances to challenge properly. It is then

479
00:41:19.760 --> 00:41:24.920
valid to file the revocation appeal in
the mailbox without making any grievances. They

480
00:41:25.000 --> 00:41:30.639
require me to do them and good
and they are for these emergencies. When

481
00:41:30.719 --> 00:41:36.000
the client arrives and then practically swears
up to the last day with a few

482
00:41:36.079 --> 00:41:42.000
hours to complete the deadline and present
the resource by mailbox. It can even

483
00:41:42.039 --> 00:41:45.000
go without facts as well, but
well, it will already depend on the

484
00:41:45.119 --> 00:41:50.679
time or urgency you have. And
well, here it is avoided to present

485
00:41:51.719 --> 00:41:55.480
an inadequate means of defense, because
it will give you enough time to formulate

486
00:41:55.639 --> 00:42:00.840
properly and clearly, with the possibility
to formulate later in the trial new adjuncts.

487
00:42:01.639 --> 00:42:09.840
Another aspect that needs to be considered
is that, apart from having this

488
00:42:10.039 --> 00:42:16.039
deadline at the beginning to file an
appeal throughout the proceedings, because you keep

489
00:42:16.239 --> 00:42:24.440
studying the matter and because there comes
a time in which you find aspects or

490
00:42:24.559 --> 00:42:30.800
new situations are being elucidated with the
information that the Authority can give you and

491
00:42:30.920 --> 00:42:38.000
you detect new opportunities to challenge,
and this is important because, apart from

492
00:42:38.159 --> 00:42:45.679
the analysis that you have more suitable
of the matter, because you find new

493
00:42:45.920 --> 00:42:52.079
areas opportunities that you can formulate as
new concepts of challenge in or new grievances

494
00:42:52.199 --> 00:42:59.920
in the contentious trial and outside of
the information that you obtain and a better

495
00:43:00.199 --> 00:43:06.280
analysis of the matter, it may
happen that the Authority incurs illegalities that will

496
00:43:06.320 --> 00:43:08.559
later on give you Inclusive in the
Community, it happened a lot with the

497
00:43:08.559 --> 00:43:15.039
case of enlargement. I had to
win several contentious trials because of this situation

498
00:43:15.159 --> 00:43:21.320
that eventually occurred We were challenging the
ignorance of the initiating act and the authority

499
00:43:21.880 --> 00:43:24.599
only issued its resolution and said that
it had been notified that the notification was

500
00:43:24.639 --> 00:43:30.960
legal and simply recognized the validity of
the act. And, well, we

501
00:43:31.000 --> 00:43:36.079
were going to the contentious trial and
we were glad that we had not been

502
00:43:36.599 --> 00:43:38.199
given the opportunity to expand and this
was a matter of unity. Currently,

503
00:43:38.280 --> 00:43:44.440
SAT is already giving time to expand. The problem is that, at least

504
00:43:44.519 --> 00:43:46.960
to me it was in the case
of the foreign trade administrations, where they

505
00:43:49.599 --> 00:43:55.480
personally notified the deadline to extend.
This should not be the case from the

506
00:43:55.559 --> 00:44:01.840
point of view. Recently, I
think it was last month that came out

507
00:44:02.480 --> 00:44:08.440
a criterion, a criterion of yes. It was the Final Court of Justice

508
00:44:09.679 --> 00:44:16.840
initiative where it talks about the promotions
to make particular, but it says that

509
00:44:16.960 --> 00:44:22.639
if you present any promotion in the
procedure of the education appeal in tax box,

510
00:44:24.039 --> 00:44:27.719
in a face- to- face
way, that is, in the

511
00:44:27.719 --> 00:44:30.159
offices of the Authority. This is
illegal. It should not be taken into

512
00:44:31.039 --> 00:44:35.719
account and, well, let us
take the opposite approach, because if the

513
00:44:35.800 --> 00:44:40.559
Authority notifies you of the opportunity to
expand, which is very important in a

514
00:44:40.639 --> 00:44:45.400
personal way, because it is ingenially
denaturing the procedure. Believe me, that

515
00:44:45.400 --> 00:44:49.880
' s going to generate a lot
of nullities later, because that just started

516
00:44:49.960 --> 00:44:53.199
salting me, but the point is
that it' s already giving you an

517
00:44:53.239 --> 00:44:59.480
opportunity to expand, because it was
giving you adverse situations. Well, there

518
00:44:59.519 --> 00:45:04.199
can be a lot of situations that
don' t give you the complete elements

519
00:45:04.639 --> 00:45:08.079
that the certification that makes of the
acts that you are looking at to expand,

520
00:45:08.639 --> 00:45:14.599
that you will like to know is
wrong and many more situations that can

521
00:45:15.199 --> 00:45:19.320
happen in the process of vocation appeal
that will generate you, as I repeat,

522
00:45:19.840 --> 00:45:22.559
new areas of opportunity to challenge.
So, in the face of all

523
00:45:22.679 --> 00:45:27.960
these elements, because the appeal is
already more attractive than you know that,

524
00:45:28.119 --> 00:45:31.320
in most cases, you will resolve
against it, because I do have the

525
00:45:31.760 --> 00:45:39.360
opportunity to have more time to analyze
the act. If the authority can generally

526
00:45:39.440 --> 00:45:47.960
incur situations that can give me new
opportunities to challenge, because also if I

527
00:45:49.000 --> 00:45:55.280
have the time measured, it is
also an opportunity that gives you the recourse

528
00:45:55.280 --> 00:45:59.960
to use it. And, in
general, except for the question of asus,

529
00:46:00.679 --> 00:46:07.800
this happens in the case of an
appeal for revocation, The appeal for

530
00:46:07.800 --> 00:46:13.679
review, except for the appeal for
review, which there is also a pop

531
00:46:13.760 --> 00:46:17.400
so limited to the question of ignorance
of the act, but there is a

532
00:46:17.480 --> 00:46:22.760
chance that you can sample there.
Then. These are some aspects, as

533
00:46:22.840 --> 00:46:27.360
I told you, that can be
useful to us at the time of challenging

534
00:46:27.440 --> 00:46:31.800
and making a decision. I consider
that the panorama is opening up to use

535
00:46:31.840 --> 00:46:37.000
the remedy of revocation outside the true
idea that, then, the authority will

536
00:46:37.039 --> 00:46:39.960
resolve against you and that it will
resolve in your favor, that you do

537
00:46:40.000 --> 00:46:45.719
generally. But good already with these
aspects, because there is a reason,

538
00:46:46.480 --> 00:46:51.760
or there are several reasons, to
be able to promote the remedy of revocation

539
00:46:51.800 --> 00:46:57.960
before going to the contentious trial to
ours, for it would be for the

540
00:46:57.960 --> 00:47:00.960
moment of all the information that I
wanted to give them, but that questions

541
00:47:00.960 --> 00:47:08.119
arise. We could exchange some points
and gladly. Here we are to build

542
00:47:08.119 --> 00:47:12.239
a teacher. Thank you so much. Here are some questions you' re

543
00:47:12.280 --> 00:47:16.760
asking us. For example, Francis
is telling us good afternoon, Master Sea

544
00:47:16.920 --> 00:47:21.960
with what he is commenting, then
you have to receive what they notify in

545
00:47:22.039 --> 00:47:28.719
person and so you can gain greater
case. I believe that yes, that

546
00:47:28.760 --> 00:47:32.760
is to say, the fact that
you receive and somehow I do not know

547
00:47:32.840 --> 00:47:38.960
within the procedure already implies a violation
of that procedure because it is not giving

548
00:47:39.039 --> 00:47:45.960
you the right way the information,
which in some way can have an impact

549
00:47:45.280 --> 00:47:49.199
on your analysis. For example,
I can say that I found out,

550
00:47:51.599 --> 00:47:55.400
I learned one day from the deadline
they put in and out that I had

551
00:47:55.480 --> 00:48:00.320
to challenge the personal notification. The
mere fact that the act is illegal is

552
00:48:00.519 --> 00:48:04.960
that an illegal act cannot have legal
effects. That' s the point.

553
00:48:05.960 --> 00:48:12.039
Even if you' ve received the
part I understand, the mature part of

554
00:48:12.119 --> 00:48:15.360
the notifications is that if you found
out, most of the illegalities are validated.

555
00:48:15.840 --> 00:48:22.159
But here is a very different situation. Here it is to distort the

556
00:48:22.239 --> 00:48:25.840
procedure and I think that goes beyond
the fact of notification. This is a

557
00:48:25.880 --> 00:48:31.000
totally illegal act that cannot have any
effect. So, if the authorship says

558
00:48:31.039 --> 00:48:35.920
that I do, I will tell
you to know the elements to expand.

559
00:48:36.199 --> 00:48:45.280
I even put the paragraph there in
the tax box so that your enlargement would

560
00:48:45.280 --> 00:48:49.360
go up there, because I think
it does not affect him, no,

561
00:48:49.360 --> 00:48:51.800
because it would be to be seen. I think it can be received,

562
00:48:51.920 --> 00:48:58.000
even expanded, but I could bequeath
that I didn' t have a chance

563
00:48:58.039 --> 00:49:00.920
to form a proper defense. That' s what I' m focusing on

564
00:49:00.000 --> 00:49:08.440
there at that point of grievance.
Excellent teacher hear and another question here is

565
00:49:08.480 --> 00:49:13.960
telling me. Juan Preciado says the
guarantee how the judge determines it on the

566
00:49:14.079 --> 00:49:16.480
basis of determined credit, that is, if it is in vasar determined act,

567
00:49:20.840 --> 00:49:23.199
manages how the tax interest is guaranteed. Well, I think that'

568
00:49:23.239 --> 00:49:28.440
s the real question, how it' s going to be guaranteed, because

569
00:49:28.480 --> 00:49:31.199
the tax interest is the amount of
the tax credit. What authority seeks many

570
00:49:31.239 --> 00:49:35.960
times that there is no rule that
says it must be three times more credit

571
00:49:36.000 --> 00:49:40.639
than that there is. The tax
interest is the amount of the credit and

572
00:49:40.639 --> 00:49:45.119
that is what must be guaranteed only
that yes, in a pragmatic way,

573
00:49:46.320 --> 00:49:51.000
because the enforcer, in this case, who is the one who carries out

574
00:49:51.000 --> 00:49:53.639
the embargo, often or the authority
that will decide on the guarantee, do

575
00:49:53.800 --> 00:49:59.360
try to make the good of a
higher value than the tax interest for the

576
00:49:59.440 --> 00:50:01.280
question that when it is put to
auction, if it comes to that instance,

577
00:50:01.719 --> 00:50:04.840
because the value to which it is
going to be sold, because it

578
00:50:04.880 --> 00:50:07.599
will be much less. True,
then, if I have a guarantee,

579
00:50:07.280 --> 00:50:10.360
let' s think I owe a
million pesos and I have a guarantee of

580
00:50:10.360 --> 00:50:16.239
a million pesos, because not necessarily
the product of finishing that good is going

581
00:50:16.280 --> 00:50:19.719
to be of a million pesos maybe
it will be less. That is why

582
00:50:19.800 --> 00:50:22.360
it is sought to be higher,
but not because there is a provision to

583
00:50:22.360 --> 00:50:29.079
say that. So, having the
question that I think is how you determine

584
00:50:29.639 --> 00:50:36.280
the guarantee of trying tax, because
according to the amount of the credit,

585
00:50:36.519 --> 00:50:42.199
if it was the question, yes, and I think that here too is

586
00:50:42.360 --> 00:50:47.400
usually the companies that give you a
bond calculate on the credit or not the

587
00:50:49.400 --> 00:50:52.800
amount, that is, how much
is the entrenchment. Yeah, yeah,

588
00:50:52.840 --> 00:51:00.119
that' s right and good.
Here basically right now are the questions that

589
00:51:00.199 --> 00:51:04.800
I have in this case. I
would like to see if some of the

590
00:51:04.920 --> 00:51:14.920
bakers, in this case Enrique want
to make a comment. Happiness pops out,

591
00:51:19.480 --> 00:51:24.000
but it' s not from my
area and it really makes legal matters

592
00:51:24.159 --> 00:51:29.440
completely difficult for me. No more
questions. It provided a question soon yes,

593
00:51:29.880 --> 00:51:35.159
I would have had us, when
I was in the lab we carried

594
00:51:35.280 --> 00:51:37.199
many judgments and lost them to the
question of form. You can' t

595
00:51:37.280 --> 00:51:45.760
say with respect to form and substance. There is sometimes a debate between lawyers

596
00:51:45.840 --> 00:51:52.159
of formalists and lawyers of substance.
There are those who say that, although

597
00:51:52.239 --> 00:51:58.840
there is a saying, the form
is the substance, that is to say

598
00:51:58.960 --> 00:52:04.320
not to imply that outside the substance, the important thing is to be able

599
00:52:04.360 --> 00:52:07.719
to challenge in matters in a way
that will give us nullity and they say

600
00:52:07.800 --> 00:52:08.039
that many times the form is the
substance because it is won by questions of

601
00:52:08.039 --> 00:52:13.079
form. If there are matters of
game background, they are lost, but

602
00:52:13.159 --> 00:52:17.719
in form they are won. However, I think it is important to know

603
00:52:17.760 --> 00:52:22.400
both aspects, both in form and
in substance. What can be, for

604
00:52:22.400 --> 00:52:28.360
example, on a home visit there
are criteria that tell us or I have

605
00:52:28.400 --> 00:52:30.960
seen criteria there too. It is
not very defined, but for example,

606
00:52:31.199 --> 00:52:37.480
I am cancelled a home visit decision
by question of form and I have come

607
00:52:37.920 --> 00:52:42.719
to see analysis in judgments that say
that the Authority can review the same period

608
00:52:42.840 --> 00:52:46.400
again because it was not substantive and
did not make an analysis of the facts

609
00:52:46.480 --> 00:52:52.159
in itself, as it can make
another visit on the same exercises, the

610
00:52:52.159 --> 00:52:58.079
same contributions, well in the case
of contributions. And well, there'

611
00:52:58.119 --> 00:53:00.519
s a point. I' ve
seen other criteria that say you can'

612
00:53:00.719 --> 00:53:04.440
t, but it' s not
really well defined. That' s what

613
00:53:04.440 --> 00:53:07.679
I want, I want to find
something that defines me as not plainly.

614
00:53:07.440 --> 00:53:10.719
The Authority is going to review you
again when you cancel out of form,

615
00:53:12.599 --> 00:53:16.840
but I, for prevention, would
prefer in a matter of home visit a

616
00:53:16.920 --> 00:53:23.320
little bit of substance, because yes, there is the possibility that at some

617
00:53:23.400 --> 00:53:25.599
point, given you, you will
review again and a court will say no.

618
00:53:25.960 --> 00:53:29.880
Yes, I could because, at
the end of the day, the

619
00:53:29.960 --> 00:53:31.400
background analysis wasn' t done.
Then, therefore, without being able to

620
00:53:31.400 --> 00:53:37.320
know both aspects, I say so
becomes one more complete. It is not

621
00:53:37.000 --> 00:53:42.119
clear that there are matters where,
for example, foreign trade, I cannot

622
00:53:42.280 --> 00:53:47.159
know, because very well the tax
part of the ism VAT and perhaps I

623
00:53:47.280 --> 00:53:52.719
see a resolution of a pama and
see a defect so that it will give

624
00:53:52.719 --> 00:53:58.079
me nullity. But we will have
to see that defect outside, for example,

625
00:53:58.480 --> 00:54:01.559
if the resolution was issued outside the
plan, because I think that was

626
00:54:01.599 --> 00:54:05.400
the authority there. Yes, but
it is a matter of tariff classification.

627
00:54:06.599 --> 00:54:09.960
I think that would be the case
with the expert, because we cannot,

628
00:54:10.159 --> 00:54:15.000
of course, be experts in all
matters. Then the bottom line always has

629
00:54:15.119 --> 00:54:21.320
to go hand in hand with a
specialist. So do I. Thank you,

630
00:54:21.840 --> 00:54:28.119
very interesting all of that because yes. We often want you to replace

631
00:54:28.679 --> 00:54:35.840
the procedure, because you don'
t want to win me a trial by

632
00:54:36.480 --> 00:54:40.440
the way when I' m telling
you exactly what it is, and that

633
00:54:40.519 --> 00:54:47.920
' s often seen and hit us
tremendously in the laboratory by the way I

634
00:54:49.159 --> 00:54:53.639
say yes, the oratory we are, we' re not lawyers, no,

635
00:54:54.440 --> 00:55:00.000
but we did have our procedure and
our analysis, felicial expertise, very

636
00:55:00.159 --> 00:55:06.000
well elaborated, but all of a
sudden they would say hey no, because

637
00:55:07.119 --> 00:55:12.400
they lost it we said, but, well, the form and that is

638
00:55:12.400 --> 00:55:13.599
a very difficult thing for us.
No, but it' s valid.

639
00:55:13.719 --> 00:55:19.840
As you say, it is valid
and, in fact, sometimes the same

640
00:55:19.960 --> 00:55:22.719
nullity says and plain comes to occur
in situations where, then, they are

641
00:55:22.800 --> 00:55:25.880
questions of form, but they clarify
it well. The Authority may issue a

642
00:55:25.960 --> 00:55:29.880
new resolution. There is nothing more
than another matter of advantage here than,

643
00:55:30.239 --> 00:55:35.199
well, I do not like to
depend on questions whether the Authority does not

644
00:55:35.280 --> 00:55:39.000
do something or is wrong, but
it often happens that it seems like a

645
00:55:39.079 --> 00:55:43.599
rule, although it is not true
that the Authority, when given two months,

646
00:55:44.960 --> 00:55:47.480
four months, does not issue resolutions
in time. Then you already have

647
00:55:47.480 --> 00:55:52.199
the right to issue the new resolution
and there already flat, you close the

648
00:55:52.239 --> 00:55:54.079
possibility that you will reissue another resolution, even though it was formal and because

649
00:55:54.199 --> 00:55:58.920
they say if it is annulled,
tells you plainly, but you have the

650
00:55:58.960 --> 00:56:01.639
opportunity to return issued another act,
because they are discretionary powers, for example,

651
00:56:02.360 --> 00:56:07.480
but you must do it within four
months. And I mean that'

652
00:56:07.559 --> 00:56:10.400
s where I don' t like
to depend on that, but sometimes it

653
00:56:10.480 --> 00:56:14.079
seems like that' s what'
s going to happen, that the car

654
00:56:14.159 --> 00:56:15.920
doesn' t issue the resolution within
the respective time frame and you practically know

655
00:56:15.920 --> 00:56:21.199
that you' re going to win. Exactly, they' re situations that

656
00:56:21.199 --> 00:56:29.719
have nothing. Thank you, Greetings, Greetings, Greetings. You want to

657
00:56:29.800 --> 00:56:35.559
make some comment. There' s
forgiveness. Thank you very much, daniela

658
00:56:36.199 --> 00:56:44.239
take congratulations a very good talk and
very well conducted in a very didactic way,

659
00:56:44.599 --> 00:56:52.760
very consistent with your prints there in
the logical sequences of a procedure with

660
00:56:52.800 --> 00:56:57.800
all its links this I would like
to make a comment with you and listen

661
00:56:57.800 --> 00:57:06.880
to your opinion. This one.
We know very well that there are four

662
00:57:07.039 --> 00:57:13.000
ways that you have the authority for
your powers of verification. The first is

663
00:57:13.079 --> 00:57:21.320
customs recognition, the second is transport
verification, the third is the documentary review

664
00:57:21.559 --> 00:57:27.199
of gloss, the desk review and
the fourth is the home visit. When

665
00:57:27.440 --> 00:57:37.480
the anam is separated from the SAT
it is, my opinion, they leave

666
00:57:37.760 --> 00:57:43.920
to the NAM only one faculty,
which is the one of customs recognition,

667
00:57:45.159 --> 00:57:52.960
and the other three remain and remain
in the service and tax administration. This

668
00:57:53.480 --> 00:58:01.199
one tells me that now in customs
and this is really the opinion I want.

669
00:58:01.639 --> 00:58:09.440
With your experience and knowledge I hope
you can tell me something. This

670
00:58:10.079 --> 00:58:21.159
one is doing a form of verification
that calls it in internal transport, inside

671
00:58:21.400 --> 00:58:27.559
the customs tax precinct, not outside, as I know and you know it

672
00:58:27.639 --> 00:58:36.960
if we know a lot that the
nature of the transport verification is already outside

673
00:58:36.960 --> 00:58:42.599
the tax precinct, on roads,
on streets, etcetera. Not with all

674
00:58:42.679 --> 00:58:50.559
the formalities involved in this situation,
this form of verification, etc. What

675
00:58:50.719 --> 00:59:00.719
do you think of that figure being
applied by customs for an internal transport verification

676
00:59:00.800 --> 00:59:06.000
so called. Yes, yes,
the Doctor. Thank you, thank you

677
00:59:06.079 --> 00:59:09.079
for the question. Yes, it
is interesting there that if the authority always

678
00:59:09.159 --> 00:59:14.679
seeks the revequecos also to be able
there to exercise its powers. I,

679
00:59:14.760 --> 00:59:21.119
when it was my turn to see
the case of the verification they were already

680
00:59:21.280 --> 00:59:24.719
doing when immediately the transport or private
and there they grabbed him and we went

681
00:59:24.719 --> 00:59:29.840
back. And well, now that
they do it there in a good internal

682
00:59:29.840 --> 00:59:31.760
way. There' s an article
that says you can control, you can

683
00:59:31.760 --> 00:59:36.440
carry out your powers within the tax
precinct, but I always think it'

684
00:59:36.519 --> 00:59:39.599
s the same logic. No,
if I' ve already been through the

685
00:59:39.599 --> 00:59:45.480
automated infection system, yes, and
I' ve been hit by saving,

686
00:59:45.159 --> 00:59:50.639
because I think the law shouldn'
t be bugged and allow the exit and

687
00:59:50.800 --> 00:59:58.679
the fact that the individual is wanted
to be chased considered to be a diversion

688
00:59:58.679 --> 01:00:07.519
of power, that is, the
fact that it is somehow insidiously sought to

689
01:00:07.559 --> 01:00:10.480
subject the individual to verification powers.
Yeah, I' ve seen the article.

690
01:00:10.639 --> 01:00:13.639
I think it' s in the
one hundred and forty- four,

691
01:00:14.079 --> 01:00:16.199
if I don' t remember there
talking that they can exercise faculties in the

692
01:00:16.239 --> 01:00:21.320
enclosure, inside the enclosure permanently and
I think that' s where they hang

693
01:00:21.360 --> 01:00:24.119
on, that they can exercise checking
powers. At the end of the day,

694
01:00:24.840 --> 01:00:29.039
in the enclosure, but I consider
it a detour of power, that

695
01:00:29.039 --> 01:00:31.519
is, outside the figures that may
be there. I believe that there,

696
01:00:31.559 --> 01:00:37.519
yes, I would use that fraction
fifth fifty- one of the hephe,

697
01:00:37.639 --> 01:00:40.880
but I consider administrative that there are
few cases that occur. For me there

698
01:00:42.000 --> 01:00:45.719
is a persecution, a kind of
persecution, to the individual, an insidious

699
01:00:45.800 --> 01:00:49.639
question that yes, from my point
of view, is a detour of power.

700
01:00:50.440 --> 01:00:55.440
Master Omar. I agree with you, I believe how they took away

701
01:00:58.079 --> 01:01:02.079
that sato faculty, because all four
of them had it. Logically, because

702
01:01:02.119 --> 01:01:09.599
they get out of the sleeve and
coincide this deviated from totally illegal power,

703
01:01:13.480 --> 01:01:19.440
because if you' ve already gone
through a customs survey and it touches you,

704
01:01:19.599 --> 01:01:25.639
it' s as if it'
s a second recognition within the exact

705
01:01:25.880 --> 01:01:30.840
fiscal penalty itself, which was abolished
because it didn' t work out and

706
01:01:30.840 --> 01:01:36.119
only a number of improper issues were
lent. Not if you say you touch

707
01:01:36.320 --> 01:01:43.840
free clearance or you get recognition from
the authority protected there in some writing,

708
01:01:44.079 --> 01:01:51.559
because it does a review in transport
and then it determines another situation. Thanks

709
01:01:51.679 --> 01:01:58.599
for drinking. Thank you very much, because I did have this doubt and

710
01:01:58.679 --> 01:02:01.519
wanted to see your coincidence with me. I thank you very much and congratulate

711
01:02:01.519 --> 01:02:08.559
you. Thank you, Doctor,
Greetings, thank you very much for giving

712
01:02:08.599 --> 01:02:13.480
homework and good to see you leave
me here Héctor Castro walks, who is

713
01:02:13.559 --> 01:02:14.719
telling us that I don' t
know why you can' t go up.

714
01:02:15.760 --> 01:02:17.400
I don' t know if you
can' t, you can'

715
01:02:17.400 --> 01:02:21.599
t make any comments. But Master
Hector Castro, here makes a comment of

716
01:02:21.599 --> 01:02:31.960
congratulations of another nothing like what already
came out the comment. I appreciate it.

717
01:02:32.000 --> 01:02:37.920
There, yes, well, what
you say are many benefits, such

718
01:02:37.960 --> 01:02:42.599
as being a means of impugner that
has shielded itself from electronic means and revocation,

719
01:02:42.719 --> 01:02:47.440
properly that without paper, which makes
it a more economical means than the

720
01:02:47.480 --> 01:02:52.559
traditional, because it avoids the displacement
of seats, in itself only some advantages,

721
01:02:52.960 --> 01:02:57.840
because that is also right. There
are advantages also of the evocation resource,

722
01:02:58.239 --> 01:03:00.320
which is electronic, because of the
question of the paper, although sometimes

723
01:03:01.159 --> 01:03:05.639
well, it makes me suffer from
that of the archives. Not because there

724
01:03:05.679 --> 01:03:09.199
are files that aren' t compressed, they don' t shrink, and

725
01:03:09.280 --> 01:03:12.760
there I' m battling them off
so I can upload them, because it

726
01:03:12.760 --> 01:03:15.920
can' t be transformed. But
yes, really yes, sometimes there are

727
01:03:15.000 --> 01:03:22.800
advantages that need to be exploited in
electronic media. Sorry about that. In

728
01:03:23.400 --> 01:03:29.440
conclusion, it is important that they
take into consideration the following. As the

729
01:03:29.519 --> 01:03:35.039
automated system operates, you give yourself
the chance to get customs clearance, go

730
01:03:35.039 --> 01:03:42.159
to free clearance. In the case
of customs clearance, there are two types

731
01:03:42.320 --> 01:03:50.519
of recognition, but one is physical
and the other is intrusive. When the

732
01:03:50.559 --> 01:03:54.199
recognition is made, it is not
inturusive and there is some element where the

733
01:03:54.239 --> 01:03:57.119
customs dictator who is the third person
who is outside is not part of the

734
01:03:57.119 --> 01:04:02.360
Authority. So he finds you evidence
that it doesn' t match what'

735
01:04:02.400 --> 01:04:06.280
s stated with what' s physically
presented. That' s when it applies

736
01:04:06.440 --> 01:04:10.719
to a transport goods verification order.
And I am going to agree with Dr

737
01:04:11.119 --> 01:04:16.599
Marximo Carvajal that it is unnecessary,
because within the tax area where it operates,

738
01:04:18.199 --> 01:04:24.039
the Authority can exercise all the powers
to verify that they are met with

739
01:04:24.119 --> 01:04:27.679
each and every requirement so that the
goods can pass and, if necessary,

740
01:04:27.920 --> 01:04:33.920
if they do not meet all the
requirements, that the Authority can prevent that

741
01:04:33.920 --> 01:04:43.000
from happening. It' s a
matter of practice. The dictator informs the

742
01:04:43.000 --> 01:04:48.039
authority and authority mechanically turns an order
for verification of transport goods as soon as

743
01:04:48.119 --> 01:04:56.880
the unit leaves the place of customs
clearance before exiting the customs premises. And

744
01:04:56.880 --> 01:05:02.599
that' s where you apply the
verification order that you undoubtedly reach questionable,

745
01:05:02.880 --> 01:05:06.679
but I' ll take this first
part that I mentioned to you is and

746
01:05:06.760 --> 01:05:11.360
we don' t go to the
definition of what customs is, as the

747
01:05:11.599 --> 01:05:15.159
internal regulation of ANAM says. That
is what 25 of the law says,

748
01:05:15.400 --> 01:05:20.679
it is the place where authority exercises
powers, including all those relating to customs

749
01:05:20.719 --> 01:05:30.800
clearance. It is clear that if
they find an indication that there is a

750
01:05:30.920 --> 01:05:35.280
presumption of compliance, they have to
act accordingly and prevent the goods from coming

751
01:05:35.320 --> 01:05:39.000
out they have badly articulated it.
They' ve done it wrong, but

752
01:05:39.119 --> 01:05:42.360
it' s the way they act. So I' m just staying right

753
01:05:42.400 --> 01:05:45.079
now with a question of an operational
nature. That' s how it works

754
01:05:45.119 --> 01:05:48.239
when it applies to the verification order. The second, the second case in

755
01:05:48.280 --> 01:05:53.239
which the verification has been bitten by
the customs law in the one hundred and

756
01:05:53.320 --> 01:05:58.800
fifty- one, the seventh fraction
where it tells you when you have doubts

757
01:05:58.800 --> 01:06:01.960
about the value in the customs,
from the one way to the piggy,

758
01:06:02.440 --> 01:06:09.760
you can proceed the precautionary embargo,
but the verification order must be issued by

759
01:06:10.199 --> 01:06:13.519
the central area and applied before the
goods leave the terracito of the customs.

760
01:06:13.679 --> 01:06:17.039
But, well, that' s
a matter of practical order and I told

761
01:06:17.199 --> 01:06:23.039
myself one to what Enrique says,
in the sense that authority, for many

762
01:06:23.199 --> 01:06:28.400
years for many years, lost many
cases, for matters of form, for

763
01:06:28.400 --> 01:06:34.320
errors of operation and it was very
frustrating that we had very solid cases and

764
01:06:34.440 --> 01:06:39.920
it was destroyed by that circumstance.
And by the way, already to conclude

765
01:06:40.079 --> 01:06:45.440
that welcome, we were really worried
about you. Thank you very much,

766
01:06:45.360 --> 01:06:48.519
Daniela, Don Doctor. Thank you
very much, thank you for the comments.

767
01:06:49.960 --> 01:06:53.679
We didn' t see it,
teacher, but it' s a

768
01:06:53.800 --> 01:06:58.159
good thing you can connect and comment. And, well, thank you very

769
01:06:58.239 --> 01:07:00.880
much Master Amar and good from tels
Magas team in Mexico we came to a

770
01:07:00.920 --> 01:07:06.119
barter that we want to give this
virtual recognition for bartering the master Omar la

771
01:07:06.199 --> 01:07:10.440
rasoto, for making a traque in
the virtual conversation with the topic utility in

772
01:07:10.480 --> 01:07:13.400
the administrative resources. The eighteenth day
of October, two thousand and twenty-

773
01:07:13.400 --> 01:07:16.039
three. Thank you very much,
Master, thank you for being here and

774
01:07:17.400 --> 01:07:20.320
doing or truk no thank you.
Thank you again for allowing me here the

775
01:07:20.800 --> 01:07:26.800
space and definitely here to listen to
the idea of the experts taking away the

776
01:07:26.800 --> 01:07:31.159
panel. Thank you very much.
Greetings to all of you. We'

777
01:07:31.360 --> 01:07:34.039
ve reached the end of today'
s trout. Thank you so much for

778
01:07:34.039 --> 01:07:36.519
joining us. This was let'
s do a barter over there. They

779
01:07:38.039 --> 01:07:41.440
are an event of TELC Magas and
Mexico. If you like this talk,

780
01:07:41.920 --> 01:07:46.159
don' t forget to share each
event with your contacts so that we continue

781
01:07:46.239 --> 01:07:50.559
to spread knowledge and stay up to
date. They find all our talks through

782
01:07:50.559 --> 01:07:59.199
our online education platform, entering www. TLC Magas in Mexico com MX in

783
01:07:59.239 --> 01:08:02.159
the section of Cussio, where you
can see them again without things. If

784
01:08:02.239 --> 01:08:06.199
you are interested in a specific topic, send us a message through the social

785
01:08:06.239 --> 01:08:11.480
networks of telese magas in Mexico and
we will look for an expert who can

786
01:08:11.480 --> 01:08:13.400
clarify your doubts. This was let' s do a truek.