We are widely recognized for our ability to represent clients on their most critical litigation issues. The firm can rapidly assemble a focused, integrated and efficient team to address all important of a clientﾕs problem.

 

• Tax Litigation

 

BBA has achieved outstanding results for our clients We advise taxpayers that wish to challenge any kind of tax resolutions, regulations and/or laws that violate their constitutional and legal rights, before the federal and local tax courts, as well as the Supreme Court of Justice. Our lawyers approach each matter with intensity, thoroughness and creativity and build teams appropriate to the circumstances. Our tax litigation practice includes:

 

•  Federal Tax Annulment Trials: We have extensive experience in tax nullity trials before the Federal Tax and Administrative Court. BBA has successfully litigated tax liabilities illegally assessed by the Federal Tax Administration Service on a variety of issues, such as Income Tax, Value Added Tax, Flat Rate Business Tax, Special Tax on Production and Services, surcharges, tax fines, and negative tax refund resolutions, among many others.

 

• Local Tax Annulment Trials: We represent the interests of our clients before any local tax court in the country, in order to challenge local tax liabilities on a variety of issues, such as Property Tax, Payroll Tax, Real Estate Tax, and Water Consumption Taxes, among others.

 

• Federal and Local Administrative Review Proceedings (Administrative Tax Appeals): We advise our clients in the elaboration and filing of "recursos de revocación" before the federal or local tax authorities, in order to revoke their decisions before having to file an annulment trial.

 

• Administrative Litigation

 

Today's numerous laws, regulations, and administrative rules affect individuals and business corporations in their daily business practices. Therefore, BBA provides tailored and specialized services to solve all types of disputes resulting from these regulations. Our team of attorneys has successfully challenged administrative laws, rules, and resolutions based on their inherent illegality, as well as their constitutionality. Our strong specialization level guarantees that our clientsﾕ interests are duly protected:

 

• Federal Administrative Annulment Trials: We have ample experience in claims filed before the Federal Tax and Administrative Court, challenging all types of administrative regulations and decisions. Our expertise also includes the filing of motions to obtain all kinds of injunctions in order to protect the interests of our clients during a trial. In recent years, we successfully defended our clients from a vast diversity of administrative acts, omissions and resolutions, such as resolutions in which permits and authorizations are denied, resolutions issued in bid and tender procedures, disqualifications and prohibitions to participate in public bid and tender procedures, expropriation/nationalization procedures, calculations of different types of public fees and rates, the interpretation and scope of concession titles, fines, sanctions against public servants, white-collar administrative procedures, acts deriving from laws and regulations related to urban development, zoning, environmental regulation, access to stateﾕs information procedures, and governmentｫs civil liability, among many others.

 

• Local Administrative Annulment Trials: We advise our clients in their claims before local administrative courts in order to challenge all types of acts, omissions, rules or resolutions issued by state o municipal authorities, such as construction permits, closure or suspension of construction activities, land use permits, optical fiber wiring permits, among others. In addition we help our clients to obtain all kinds of injunctions in order to protect their interests during a trial.

 

• Federal and Local Administrative Review Proceedings (Administrative Appeals): We also advise our clients in connection with the preparation and filing of "recursos de revisión" before the federal or local administrative agency that issue a particular resolution, in order to revoke their decisions before having to file an annulment trial.

 

• Constitutional Litigation

 

Proper advice regarding Constitutional Law calls for a new kind of lawyer that is able to understand not only the legal implications of this type of cases, but also the new framework of Constitutional Law and its impact on the everyday practice of law. BBA has successfully litigated constitutional claims before the federal and local courts at all levels, including Mexicoﾕs Supreme Court of Justice, and offers the following constitutional litigation services:

 

• Constitutional Controversies: We advise the federal, state and municipal authorities, as well as  autonomous constitutional agencies, on the preparation and filing of the constitutional remedy known as "controversia constitutional", which was designed to challenge laws, rules, resolutions, acts or omissions that constitute an intrusion into the sphere of their competence as established in the Federal Constitution. In other words, constitutional controversies involve problems between different levels of government (federal, local and municipal), both horizontal and vertical, and are solved by the Supreme Court of Justice.

 

• Unconstitutional Actions: We advise all the authorities that have the authority or legal standing, with the preparation and filing of the constitutional remedy known as "acción de inconstitucionalidad", in order to challenge the constitutionality of laws or international treaties, both on the local and federal levels. In contrast with the constitutional controversy, the action of unconstitutionality grants the Supreme Court of Justice exclusive abstract judicial review power over the constitutionality of state and federal laws, as well as international treaties. This means that a law or international treaty can be challenged without the need to have concrete case to which it has been applied.

 

• Amparo Trials: The writ of amparo, also known as amparo trail, is the only judicial mechanism available to individuals and private corporations in order to protect their constitutional rights. Likewise, the amparo in Mexico is the applicable procedure for the constitutional control of all actions of authority, which include judgments of any nature and is under the exclusive jurisdiction of the countryﾕs federal courts (District Courts, Collegiate Circuit Courts, and the Supreme Court of Justice). BBA advises individuals and corporations in connection with the preparation and filing of amparo trials, in order to challenge laws, judgments, administrative/tax regulations, acts, omissions, decisions and/or resolutions that are contrary to our Constitution and/or the human rights contemplated on international treaties to which Mexico is party. We also assist our clients to obtain all kinds of injunctions in order to protect their rights/interests during the amparo trial.

 

• Local Constitutional Litigation: Various states in Mexico currently contemplate local constitutional remedies or judicial review mechanism in addition to those set forth on the Federal Constitution. We therefore advise individuals, private corporations and, in general, any authority entitled by law, with the preparation and filing of these judicial review mechanisms, in order to challenge state laws, acts or omissions that are contrary to local constitutions.

 

• Electoral Litigation

 

The various constitutional and legal reforms enacted in recent years in the Electoral Law field have led to the creation of a large number of possible defenses in electoral matters, calling for expert advice on each one of those defenses. Our firm provides legal advice with the preparation and filing of all kinds of federal or local trials, in order to challenge rulings issued by electoral authorities.

 

• Human Rights Protection before the Inter-American System

 

With the recognition of the contentious jurisdiction of the Inter-American Court of Human Rights in 1998, and the previous ratification of the American Convention on Human Rights in the 1980?s, the protection of human rights in Mexico has been taken to a whole new level since the recommendations, rulings and judgments issued by Inter-American Commission on Human Rights or Inter-American Court of Human Rights, have a deep influence in the preparation of laws and judicial precedents.

 

Aware that the Inter-American system has become a key player in the protection of human rights in Mexico, BBA provides advisory services and legal representation in petitions processed before the Inter-American Commission on Human Rights and trials before the Inter-American Court of Human Rights.