The Supreme Court of Justice of the Nation (SCJN) invalidated the ex officio preventive detention established for those who commit tax crimes such as fraud, smuggling and invoicing of simulated or non-existent operations (invoices).
During the plenary session of the Court, the ministers analyzed the unconstitutionality actions presented by opposition senators and the National Human Rights Commission (CNDH) against the decree of November 8, 2019.
In said decree, tax crimes were added to the list of crimes that deserve preventive detention ex officio, they were also classified in the catalog of organized crime behaviors, they were considered a risk to national security and, consequently, the celebration was prohibited. of reparatory agreements and the granting of criteria of opportunity to those who commit these crimes.
The ministers considered that with this reform the Legislative Power exceeded its powers by extending the preventive detention ex officio to crimes not contemplated in article 19 of the federal Constitution.
Therefore, they invalidated article 5, section XII of the National Security Law, which establishes these crimes among the behaviors considered as threats to national security, and article 167, sixth paragraph, sections I, II and III, which adds them as crimes that deserve Ex officio preventive detention.
Although the ministers issued a final vote on these points, they still had to analyze the reforms to the Organized Crime law, the Federal Tax Code and the argument that with these modifications the Congress of the Union established a legislative regression, which it is unconstitutional.
During the discussion, Minister Fernando Franco González Salas, in charge of the project and who proposed to endorse the reform in its entirety, indicated that he will support his position on the matter and asked to send the file to another of the ministers who made up the qualified majority to invalidate the first two points of analysis.
Consequently, the new minister to whom the file is sent must draft a project in which the precepts of the National Security Law and the National Code of Criminal Procedures that were already discussed today by the members of the Plenary Assembly are declared invalid and in which the The rest of the analysis of the challenges is consistent with what was stated during this Monday’s session.
SCJN Judicial Power Invoicing