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The Federal Court of Administrative Justice (TFJA) resolved that the Tax Administration System (SAT) must make the return of 338.9 million pesos to the beneficiaries of Carmela Azcarraga Milmo; however, he denied his request that he should make the return with the respective updates, with which the sum would have risen to 1,025 million 680,576 pesos.

By three votes in favor and one against, the Second Section of the Superior Chamber of the Federal Court of Administrative Justice (TFJA) approved the project of the Magistrate Juan Manuel Jimenez Illescas, in compliance with those ordered by the Second Chamber of the Supreme Court of Justice of the Nation (SCJN), according to which the SAT He has four months to return 338.9 million pesos.

Carmela Azcarraga Milmo, promoted against the Local Administration of Collection of the North of the Federal District of the Tax Administration Service, the fulfillment of Execution in the direct Amparo in revision 7472/2019, related to the Direct amparo trial DA 490/2017, relative to the Judgment Administrative Litigation 7882/08-17-01 7/YOTROS4/822/11-S2-06-04.

The reporting magistrate, Juan Manuel Jimenez Illescas, explained that the matter was integrated by four accumulated judgments where Mrs. Azcarraga Milmo challenged various acts issued by the SAT, related to the refund request submitted by the plaintiff on April 18, 2017, before the Local Collection Administration of the North of the Federal District, for the amount of 338 million 962,920 pesos corresponding to the payment of the Income Tax determined in the complementary declaration of November 3 of that year, derived from the sale of shares that he made.

He explained that the draft account was prepared in compliance with the execution issued on April 14, 2021 by the second chamber of the SCJN when the direct amparo under review 7472/2019 was resolved.

The rapporteur magistrate highlighted that the plaintiff presented in the Clerk of Parties of the Superior Chamber of the TFJA two writings last January in which it refers that this judge must order the tax authority the refund requested by the plaintiff, as well as the corresponding updates in the amount of 1,025 million 680,576 pesos according to the provisions of the Fiscal Code of the current federation in 2017.

However, it was approved unanswerable, because the ruling is issued in strict compliance with the provisions of the second chamber of the SCJN in the execution of April 14, 2021, while the plaintiff’s statements were formulated after the issuance of the execution that is completed, this is more than eight months later.

In addition, in the execution of the high court, it did not order that this second section quantify the interests of the refund that the plaintiff requested, but only established as an obligation to order the requested refund.

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