Seizure and alienation of assets against the patrimonial responsibility of the State: a criticism of the standard of reparation in Mexican jurisprudence

Abstract

The State is the entity that essentially must guarantee social order and the common good. In theory, this should be achieved through compliance with the law. That is, while it collects contributions, the governed should not have their fundamental rights violated.

The Tax Administration Service (SAT) is the Body in charge of achieving such collection function, in such a way that it performs it in accordance with the provisions of the regulations. However, there are times when said function may result in property damage to the taxpayer.

The objective of this investigation was to document and carry out an analysis of the powers of the federal tax authority regarding the coercive collection, seizure and auction of assets against the right of the governed to property and the damage that may be caused to the latter derived from the activity of the State by virtue of Jurisprudence 2031875 issued by the Supreme Court of Justice of the Nation on March 20, 2026.

This research was based on a specialized review of sources and regulations on administrative and fiscal law, as well as the compilation and analysis of the Jurisprudence of the Supreme Court of Justice of the Nation and news pages referring to the subject.