And when we understand where the regulations we comply with are and why, we can conduct our operations with a more prudent perspective or even legally protect ourselves. In our country, the legal system operates with “constitutional supremacy”. In other words, the CUSMC or Magna Carta is the supreme law, and no one else can contradict it. One of the most common problems in trade is compliance with tax obligations. Foreign trade is characterized by a strictly regulated practice: all over the world there are rules prescribing the mode of import or export. Ignoring the legislation that governs foreign trade in Mexico would be like sailing in the ocean without a compass. The fact that with something similar to the pyramid of the lawyer Kelsen, adapted to foreign trade regulations, we can better understand: And to transfer this vast topic to foreign trade, we can focus on the following paragraphs: Since our country joined the General Agreement on Tariffs and Trade (GATT) in 1986, The era of international trade negotiations has begun. The CUSMC contains various articles that relate directly or indirectly to foreign trade. However, one of the most important is Article 131. While we may not remember every law that governs trade in our country, it is important to know them thoroughly to cover their requirements and obligations. The challenge with trade laws is that they require us to update and apply intelligently.
At Garcia y Asociados, we know very well that compliance equals growth. That`s why we have foreign trade experts who know and apply the laws holistically. The Mexican legal system is not far behind. The Political Constitution of the United Mexican States (CUSMP) establishes the basis for business operations that occur in the country. Mexico has more than 250 federal laws. Of these, more than 10 directly regulate certain aspects of foreign trade. Apart from other laws that may affect it. The Magna Carta of our country consists of 136 items.
Certain regulatory laws flow from these sections. For example: the Federal Labour Act, which governs article 123 of the Constitution. In other words, if a regulation or statute contradicts the content of a hierarchically superior norm, the effects of the former may be challenged. As in Mexico, when a law contradicts the CUSMC. foreign trade law; Customs legislation; General Law on Import and Export Taxes; port law; Foreign Investment Law; and other tax laws. Citizens must contribute to public expenditure according to their economic capacity, i.e. according to their income, profits, income and wealth. And for this it is enough to quote Article 133 of the Constitution: Made in Mexico, National Autonomous University of Mexico (UNAM), all rights reserved in 2021. This site and its contents may be reproduced for non-profit purposes, provided that they are not mutilated, that the complete source and its e-mail address are indicated. Otherwise, the institution must obtain prior written consent. On the other hand, if it is true that the CUSMP is the Supreme Law, there are other norms that have a place in this set of hierarchies.
For example, if the content of the law contradicts the provisions of article x of the CUSMA, we, as citizens, have the right to promote an amparo trial if it violates our legal sphere. IV. Contribution to public expenditures and to the Federation and the States, Mexico City and the municipality in which they reside, in the proportional and equitable manner provided by law. In relation to the fact that all taxes should be allocated to collective needs. Site managed by the Institute of Legal Research. For questions related to this portal, please contact: padiij@unam.mx Well, for practical purposes, we could say that the other federal laws and political constitutions of each of the states that make up our country are derived in accordance with the CUSMC or are enacted in accordance with the CUSMP. It is in section IV of Article 31 of the Constitution, where the tax liability is established: And so these are rules that we must respect to import or export. Mexico has a system of international treaties with different countries and regions. They were celebrated by the executive branch and approved by the Senate of the Republic. National Autonomous University of Mexico Coordination of the Humanities UNAM All UNAM online academic learning networks Open Data Portal General Directorate of Libraries Digital Collections Network Directory of Open Access Repositories Related to the equal and equitable treatment that citizens as taxpayers must receive on the same tax. The hierarchy of legal systems is a subject that requires debate and reflection.
Its importance has a great effect: the laws of the greatest hierarchy are imposed in validity on those below. “This Constitution, the laws of the Congress of the Union deriving therefrom, and all treaties concluded and concluded in accordance therewith by the President of the Republic, with the consent of the Senate, shall be the supreme law of the whole Union.” This provision refers to the powers of the Confederation to tax, regulate, authorise and even prohibit the import and/or export of goods. University Repository RU-IIJ D.R. 2018. Universidad Nacional Autónoma de México, Ciudad Universitaria, Coyoacán, P.O. Box 04510, Mexico City, Mexico. © This website may be used for charitable purposes, provided that the source is indicated in accordance with the IMPRESSUM. And from this obligation flow the principles of tax law: any tax declared by the competent authorities must first be present in the laws.
That is: “There is no tribute, no law. In companies dedicated to importing or exporting, compliance is synonymous with growth. That is, most international trade negotiations have ended with treaties and agreements that are part of Mexican law.