The Ecological Tax for the Emission of Gases into the Atmosphere is a state contribution payable by companies or individuals that emit into the atmosphere substances that cause environmental deterioration, gases such as carbon dioxide, methane, nitrous oxide, black carbon, chlorofluorocarbons, hydrochlorofluorocarbons, hydrofluorocarbons and perfluorocarbons.
In this regard, companies or individuals that issue this type of gas must file monthly returns no later than the 17th day of the month following the month in which the tax was incurred, as well as file an annual return.
Now, in the Firm we have warned that this tax is unconstitutional, as it indirectly taxes the fuels used in the production processes, for which taxpayers may recover the amount paid for the tax by means of an amparo lawsuit.
This jurisdictional means of defense is processed before the District Courts of the Federal Judicial Power, by means of which a lawsuit is filed to expose the various defects contained in the law.
Thus, the deadline to file the claim is 15 business days from the next business day on which the first tax return was filed.
Thus, once the Court admits the claim, it will hold a hearing to hear the evidence provided by the taxpayers and will issue a ruling.
If I win the lawsuit, will I be refunded the tax paid?
However, in our Firm we have detected several constitutional flaws in this type of ecological tax over the last few years, so we consider it viable to process this type of defense means to recover the tax paid.
In addition to the above, the tax team of Vega, Guerrero & Asociados is ready to advise companies that require information regarding this issue or other acts of nuisance by the authorities.
