SCJN Issues Key Rulings on Environmental Protection, Copyright, and Tax Benefits

According to a communiqué from the Supreme Court of Justice of the Nation (SCJN) dated August 10, 2026 (Press Release No. 112/2026), the Highest Court has issued a series of transcendental rulings that consolidate various aspects of the regulatory framework in Mexico, affecting key areas for business operations and strategy.

Strengthening Environmental and Fisheries Protection

The SCJN concluded that the Federal Executive Branch incurred an unconstitutional regulatory omission by failing to issue the Regulation of the General Law of Sustainable Fishing and Aquaculture, whose issuance was ordered in 2008. This decision stemmed from an amparo lawsuit filed by a fishing community in Alvarado, Veracruz, who argued that the lack of regulation prevented the full application of the law and affected the environment and their rights. Consequently, the Executive was ordered to issue and publish said regulation within 180 business days. This ruling is crucial for companies with operations affecting natural resources and for those interested in sustainability and environmental compliance, as clear regulation is fundamental for legal certainty.

Validation of the Resale Right for Artists and Photographers

The High Court confirmed the validity of articles 92 Bis and 212 of the Federal Copyright Law, which regulate the resale right (droit de suite) for authors of art and photographic works. This right allows creators to receive a percentage of the price when their original works are resold in the art market (e.g., galleries or auction houses). An auction company had challenged this right, but the SCJN determined that INDAUTOR's authority to set tariffs is compatible with the Berne Convention and that photographic works are legitimately included. This decision protects artists' intellectual property and provides clarity for businesses operating in the art market.

Tax Benefits for Tax Debt Regularization

Finally, the Plenary validated the thirty-fourth transitory article of the Federation's Revenue Law for the 2025 fiscal year, which establishes a scheme of benefits for the regularization of tax credits for taxpayers with incomes under 35 million pesos. A company had argued that this provision violated the principle of tax equality, but the SCJN determined that the rule has an objective and reasonable justification: to incentivize the regularization of credits for taxpayers with less economic capacity, thus aligning with principles of tax justice. This ruling is relevant for companies, especially SMEs, looking to regularize their tax situation, offering certainty regarding government support mechanisms in tax matters.

This content is for informational purposes only and does not constitute legal or tax advice. Each case must be analyzed individually.