'¿Cual es la jerarquía de las Leyes Fiscales? -¿Que es la jerarquía de las leyes fiscales?-jerarquía

Summary

In this video, the creator from 'Contador Oropeza' explains the hierarchy of fiscal laws in Mexico. The discussion focuses on the Constitution's supremacy, followed by international treaties aimed at avoiding double taxation, and federal fiscal laws. The importance of fiscal regulations, jurisprudence, and resolutions is highlighted, with a special emphasis on the differences between miscelánea fiscal (fiscal miscellaneous laws) and resolution miscelánea fiscal (rules published annually by the tax authority). The creator also mentions the role of the Real Academia Española dictionary in interpreting legal texts. The video offers a personal perspective on fiscal law hierarchy, with insights into the legal system's structure in Mexico.

Takeaways

• 😀 The video discusses the hierarchy of fiscal laws in Mexico, explaining their subordination and how different norms rank over others.
• 😀 The Mexican Constitution is the supreme law of the land, with articles that recognize its authority over other laws and international treaties.
• 😀 International treaties are placed above federal fiscal laws, particularly those aimed at avoiding double taxation.
• 😀 Treaties related to avoiding double taxation are considered more important than laws like the Income Tax Law and the Federal Tax Code.
• 😀 The hierarchy of fiscal laws also includes regulations such as the Federal Tax Code's regulations and those related to VAT and other fiscal laws.
• 😀 The application of Federal Common Law is referenced in the Federal Tax Code and plays a supplementary role in tax law interpretation.
• 😀 Federal Common Law includes basic legal codes like the Civil Code and the Commercial Societies Law.
• 😀 Jurisprudence and Supreme Court rulings, including their theses, play a significant role in shaping the understanding of fiscal laws.
• 😀 The concept of 'Resolution Miscelánea Fiscal' is clarified, explaining that it refers to rules published annually by the tax authority (SAT), distinct from fiscal laws themselves.
• 😀 The Royal Spanish Academy’s dictionary is included in the hierarchy due to its influence on legal interpretation, often referenced by courts in their rulings.
• 😀 The script concludes with the idea that the hierarchy of fiscal laws in Mexico has evolved over time, with a shift in how international treaties are ranked in relation to federal and local laws.

Q & A

What is the main topic of the video?

The main topic of the video is the hierarchy of fiscal laws in Mexico, including the constitutional framework, international treaties, federal fiscal laws, and other regulations.

Why are international treaties considered to have a higher rank than federal fiscal laws in Mexico?

International treaties are considered to have a higher rank than federal fiscal laws because they aim to prevent double taxation, ensuring that taxes are not paid both in the resident country and in Mexico.

What is the importance of the Constitution in the hierarchy of fiscal laws in Mexico?

The Constitution holds the highest rank in the hierarchy of fiscal laws in Mexico, as it is recognized by Article 133, which states that the Constitution and laws emanating from it are the supreme laws of the country.

What are the regulations related to fiscal laws mentioned in the video?

The video mentions regulations such as the Federal Fiscal Code regulations, the VAT Code regulations, and other related laws that guide fiscal practices.

What is the distinction between the 'Resolution Miscelánea Fiscal' and 'Miscelánea Fiscal'?

The 'Resolution Miscelánea Fiscal' is a set of general rules published annually by the tax authorities (SAT), which may be modified throughout the year, while the 'Miscelánea Fiscal' refers to a collection of laws intended to be modified or enacted in the next fiscal year.

What role does the Federal Common Law play in fiscal legislation?

The Federal Common Law serves as supplementary law in fiscal matters when necessary, according to Article 5 of the Federal Fiscal Code, which allows its application when certain aspects of fiscal law are not covered.

How does the Mexican Supreme Court contribute to interpreting fiscal laws?

The Mexican Supreme Court interprets fiscal laws through its rulings, creating jurisprudence and binding legal criteria that help clarify ambiguities in the interpretation of fiscal laws.

What is the significance of the RAE Dictionary in the interpretation of fiscal laws?

The RAE (Royal Spanish Academy) Dictionary is considered a reference by the courts, including the Mexican Supreme Court, when interpreting fiscal laws, although it is not itself a fiscal law.

How does the resolution of the Supreme Court change the understanding of fiscal law hierarchy?

The Supreme Court's new ruling establishes that international treaties are subordinate to the Constitution but above federal and local laws, overturning a previous thesis that equated international treaties and federal laws.

Why is it important to distinguish between the Resolution Miscelánea Fiscal and the Miscelánea Fiscal?

Understanding this distinction is crucial because the 'Resolution Miscelánea Fiscal' involves specific administrative rules for the current fiscal year, while the 'Miscelánea Fiscal' encompasses laws that will be modified or passed for the upcoming fiscal year.