Entrepreneurs Miguel Alemán Velasco and Miguel Alemán Magnani were sentenced to pay 689.3 million pesos for taxes withheld and not paid by Interjet during fiscal years 2018 and 2019, according to a resolution of the Federal Court of Justice and Administration (TFJA).
With two votes against and seven in favor, the Plenary of the Superior Chamber of the Court ruled that the former directors of the airline are jointly and severally liable for the withholding of Income Tax (ISR) and Value Added Tax (VAT) between 2018 and 2019, which had been challenged by the Alemáns arguing that the regulations that made them jointly and severally liable entered into force in 2020.
But the TFJA thinks differently. "Since it has an accessory nature, its obligation must be established at the time that joint and several liability is updated, and not at the time the contribution is accrued, as the actors erroneously suggest," the Court said in a public session.
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