On August 20, 2025, through publication in the Diario Oficial de la Federación, the Plenary of the Supreme Court of Justice of the Nation (SCJN) formally declared invalid:
- Article 167, seventh paragraph, of the National Code of Criminal Procedure
- Article 5, section XIII, of the National Security Law
This decision arises in the context of the misuse of mandatory pretrial detention in tax crimes, under the justification that they affected national security.
Background and Legal Basis
The SCJN reiterated that Article 19 of the Constitution establishes a closed list of crimes that may warrant mandatory pretrial detention. This list can only be expanded through constitutional reform, not through ordinary laws.
In this case, the Court determined that Congress exceeded its powers by including tax crimes as subject to this measure, such as:
- Smuggling
- Tax fraud
- Use of false tax receipts
The Court concluded that these offenses do not pose a direct threat to national security, and therefore the imposition of mandatory pretrial detention for such acts is unconstitutional.
Implications of the Ruling
With this decision, the SCJN:
- Reaffirms a strict stance regarding restrictions on personal liberty
- Clearly defines the limits of ordinary legislators in relation to the Constitution
- Reinforces the protection of fundamental rights in tax-related criminal proceedings
Specialized Legal Support
At Vega, Guerrero & Asociados, we provide comprehensive legal advice for:
- Defense against fines, sanctions, or enforcement actions issued by tax or administrative authorities
- Strategic litigation strategies in administrative and tax matters
Our team specializes in delivering legal solutions that protect the liberty and interests of companies and individuals against improper measures.
