The Senate approved the ruling with a draft decree to modify the Amparo (protection) legislation, the Federal Tax Code, and the Organic Law of the Federal Administrative Court of Justice.

The bill, approved in general by 76 votes in favor and 39 against, and in particular by 70-39, seeks to modernize and strengthen protection, a legal mechanism for defending citizens, and to suspend the abuses that have occurred, especially in the case of tax credits.

The initiative expressly establishes the forms of fiscal interest guarantees that governed persons can use to obtain suspension in protection proceedings in which actions related to the enforcement or collection of final tax credits are challenged.

During the debate, opponents argued that the reform eliminates protection proceedings, a position rejected by senators from the ruling National Regeneration Movement party and allied political parties, who emphasized that it eliminates excesses and arbitrariness.

These abuses, they argued, allowed tax evasion, unfreezing accounts resulting from money laundering, or freeing criminals. Therefore, these changes also implement the use of information technologies to guarantee online protection proceedings, through more uniform and binding rules that reinforce the certainty of the parties.

Furthermore, legitimate interests are guaranteed, both individually and collectively, and, regarding enforcement of protection rulings, the current law was restored to maintain the possibility of sanctioning public servants who fail to comply with the rulings.

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