MEXICO

	MEXICO

	Composition and structure Court functions Advisory powers

Name of the institution : Federal Tribunal of fiscal and administrative Justice

President :
Mr Francisco CUEVAS GODINEZ

Address :
Tribunal Federal de Justicia Fiscal y Adminitrativa
Insurgentes Sur No. 881, Piso 16
COL. NÀPOLES
CP 03810
MEXIQUE

Phone number :

Fax :

Composition and structure

Number of members :
Sixty eight.

Recruitment procedures and incompatibilities :
All the judges of the Federal Tribunal of Fiscal and Administrative Justice are appointed, for a renewable period of six years, by the President of the Republic, but their nomination has to be approved by the Senate. The function of magistrate is incompatible with any other except teaching academical career.

Internal organization :
The Fiscal Tribunal is composed of a High Court and 25 regional courts.

Publications :
- A report, relating the judgments of the Tribunal and containing a statistical summary of its activities, is presented every year by the President of the Tribunal.
- Review of the Tribunal (published every month, caselaw)
- Series of legal studies
- Reports of judgments
- Reports of the annual Congress of the magistrates of the Federal Tribunal of Fiscal and Administrative Justice

Court functions

Jurisdiction :
The Tribunal is competent to hear all disputes concerning taxes, civil and military pensions, the liability of the State or of civil servants, the interpretation and execution of contracts of public works.

Organization of the courts system :
The regional administrative courts and the High court adjudicate in first instance.

Powers of the judge :
Mainly power of annulment.

Advisory functions

None.

Miscellaneous remarks
All the judgments of the Tribunal are subject to appeal. The taxpayer has the right to exercise the action of amparo. The administrative authorities can challenge the decision in appeal before the civil courts.
In consequence, the mexican administrative law system is a hybrid one. The first instance is organized according the French model whereas the second instance is modelled on the English system.