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Mexico utilizes a form of jurisprudence constante. The decisions of the Supreme Court are binding on lower courts as jurisprudencias only upon five consecutive and uninterrupted decisions (ejecutorias) approved by at least eight justices when in plenary sessions or by at least four justices when in chambers. [1]
The Tax Administration Service (Spanish: Servicio de Administración Tributaria, SAT) is the revenue service of the Mexican federal government. The government agency is a deconcentrated bureau of the Secretariat of Finance and Public Credit , Mexico's cabinet-level finance ministry, and is under the immediate direction of the Chief of the Tax ...