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Constitución política del estado de Jalisco: Garante de un nuevo pacto social
(2024)
Gutiérrez Zaragoza, Juan Raúl
;
Gatt Corona, Guillermo A.
This doctoral thesis analyzes the necessity of "refounding" the State of Jalisco through the enactment of a new Political Constitution, positioning it as the guarantor of a new social pact capable of addressing the region's contemporary challenges. Through a comprehensive review of constitutional theory, the history of federalism, and the specific constitutional antecedents of Jalisco, the author critiques the current excessive centralization of power by the Mexican federal government, as well as the prevailing problems of corruption, violence, and impunity. The research argues that the existing legal framework is insufficient to guarantee the well-being and security of the citizenry, proposing instead the convocation of a Constituent Assembly to draft a new constitution. This new instrument aims to recover state autonomy, strengthen institutions against corruption, and ensure the effective protection of human rights, effectively redefining the relationship between the government and the governed.
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Requisitos para la emisión de un CFDI acorde a la Tesis: 2a./J. 161/2017 (10a.)
(Juan Antonio Gutiérrez López, 2025)
Gutiérrez López, Juan Antonio
;
Casanovas Esquivel, Juan Antonio
El presente trabajo de investigación es un análisis de una jurisprudencia por contradicción de tesis el cual analiza la emisión de comprobantes fiscales digitales por internet, en específico el requisito establecido en la fracción V del artículo 29-A del Código Fiscal de la Federación, el cual establece que los comprobantes deben de contener descrito el objeto de la mercancía o prestación de servicio que amparen, así mismo la descripción de dicho gasto se encuentra relacionada con el fin de los comprobantes de acreditarlos para hacer disminuir la carga tributaria, en el caso del IVA se encuentra relacionado con la fracción I del artículo 5º y en el caso del ISR con la fracción primera del artículo 27 de la Ley del Impuesto Sobre la Renta por tal motivo se analizan todos los elementos de la jurisprudencia y los artículos que involucran la misma
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La distribución de las facultades impositivas en el sistema federal mexicano de acuerdo con la constitución política de los estados unidos mexicanos y el sistema nacional de coordinación fiscal.
(2021)
Zazueta Gutiérrez Carreras, Gabriel Franco
;
Cruz Covarrubias, Armando Enrique
This research work proposes to take a look at the federalism contravention in the magna carta on behalf of the Supreme Court of Justice of the Nation; this, based on the extensive interpretation that, in this regard, it makes in favor of the federation of article 73, section VII, in relation to article 124, both of the Political Constitution of the United Mexican States. Also, the insufficiency of fiscal resources available to the federal entities to defray their public expenditure based on said interpretation and its consequent creation of the National System of Fiscal Coordination, which aims to resolve the issue of tax competition, is observed. On the other hand, legal solutions and benefits for an adequate interpretation in relation to fiscal federalism in Mexico and, therefore, a different distribution of taxation powers between the different levels of Government are proposed. In this order of ideas, this analysis is carried out in the light of the Political Constitution of the United Mexican States of 1917 and the Fiscal Coordination Law in force, with the purpose of stablishing a new criterion of interpretation, in which the form of Government of the country and the sovereignty of the federative entities are respected.
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La cláusula partidocrática para la reelección en el congreso de la unión: un análisis crítico.
(2022)
Padilla Bedova, Jesús Rodolfo
;
Gatt Corona, Guillermo A.
This thesis presents a critical analysis of legislative reelection in the Mexican Federal Congress, focusing specifically on the "partidocratic clause" established in Article 59 of the Constitution following the 2014 political-electoral reform. Through a historical review ranging from the Constitution of Cadiz to the present day, and a comparative study with the United States' electoral system, the author argues that the current regulation—which conditions reelection on the nomination by the same political party unless the legislator resigns halfway through their term—strengthens party control (partidocracy) to the detriment of the legislator's accountability to the electorate. Consequently, the research concludes that to achieve true professionalization and independence of the Legislative Power, it is necessary to eliminate this restrictive clause, allow reelection regardless of the election principle (majority or proportional), and implement a staggered renewal system for the Senate every three years.
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El control de convecionalidad y el principio IURA NOVIT CURIA. Elementos para facilitar su entendimiento y aplicación.
(2021)
Rosales Sánchez, Juan José
;
Vázquez Gómez B., Francisco
This doctoral thesis analyzes ex officio conventionality control in relation to the iura novit curia principle, aiming to redefine its understanding and simplify its application to improve human rights protection within the Mexican legal system . The research argues that the current application of conventionality control has failed to meet the expectations of the 2011 constitutional reform because it is often erroneously limited to a compatibility check between national norms and the Inter-American corpus iuris . By examining the Inter-American System, the Mexican system of constitutional control, and comparative elements from Spain, the author proposes that conventionality control should be understood through the lens of iura novit curia—the judicial duty to apply the valid law applicable to a case, which inherently includes international treaties, regardless of the parties' arguments. The study concludes that treating conventionality control not as a separate mechanism but as an integral part of the standard judicial method for applying valid law resolves current conceptual inconsistencies and maximizes the effectiveness of human rights guarantees .
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El derecho a la alimentación en los Estados Unidos Mexicanos
(2020)
Sabljak, Laura
;
Sandoval García, María Fernanda
This thesis analyzes the Right to Adequate Food in the United Mexican States, examining its historical evolution, the current public health crisis regarding obesity and malnutrition, and the legal framework stemming from Article 4 of the Constitution and international instruments. The research critiques the insufficiency of past and present public policies, the negative impact of misleading advertising, and the nutritional inadequacy of the Basic Food Basket, arguing that the State has failed to effectively guarantee this fundamental right despite its constitutional recognition. Through a comprehensive review of the national regulatory framework—including the General Health Law and tax regulations—the study identifies the Juicio de Amparo as the ideal legal mechanism to defend this right against legislative omissions and administrative negligence. Consequently, the author proposes specific measures such as modifying the basic food basket based on scientific criteria, implementing mandatory nutritional education in schools, enforcing stricter advertising regulations, and creating specific secondary legislation to ensure the population's access to nutritious, sufficient, and quality food .
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Armonía en el derecho de la competencia: Un estudio sobre la lealtad y su rol en un mercado libre, justo y fraterno.
(2021)
Reynoso Zepeda Luis Javier
;
Gatt Corona, Guillermo A.
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Retos en el trámite de registro y protección de la marca olfativa.
(2021)
Pantoja Magallanes, María Fernanda
;
Rodríguez Printzen, Ricardo Vinicio
This thesis, "RETOS EN EL TRÁMITE DE REGISTRO Y PROTECCIÓN DE LA MARCA OLFATIVA", analyzes the legal and practical complexities introduced by the 2018 reform to the Mexican Industrial Property Law, which expanded the definition of trademarks to include non-traditional signs such as scents. The study examines how the elimination of the "graphic representation" requirement—replaced by a mandate for a "clear and precise" description—creates significant challenges for applicants and the Mexican Institute of Industrial Property (IMPI) due to the subjective nature of smell and the lack of a standardized classification system akin to those used for visual marks. Through a comparative analysis of international precedents, particularly in the European Union and the United States (referencing the Sieckmann doctrine) , the author argues that while the legislative change modernizes the Mexican system, the registration process remains arduous and uncertain, as current methods like written descriptions or chemical formulas often fail to provide the objective specificity required for effective legal protection and distinctiveness.
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Celebración de asambleas de accionistas a través de videoconferencias.
(2021)
Munguía Azpe, Krizia Beatriz
;
de Alba Góngora, Eduardo
This thesis, "Celebración de asambleas de accionistas a través de videoconferencias" (Holding Shareholder Meetings via Videoconference), explores the legal viability and necessity of modernizing corporate governance in Mexico by permitting shareholder meetings to be conducted remotely. The study analyzes the traditional regulatory framework for commercial societies (specifically the Sociedad Anónima and Sociedad de Responsabilidad Limitada), contrasting the rigid requirement for physical presence with the dynamic needs of a globalized economy and the constraints imposed by the COVID-19 pandemic. The author argues that the lack of explicit regulation for virtual meetings historically created legal uncertainty, hindering corporate efficiency. Through an examination of the General Law of Commercial Societies and the principles of functional equivalence in electronic media, the research concludes that implementing videoconferencing is not only technologically feasible but legally essential. The thesis proposes that recent and future legislative reforms should clearly validate these mechanisms to ensure legal certainty, recommending that corporate bylaws be updated to include specific protocols for verifying identity and recording votes in a digital environment.
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La guardia nacional en México: Un análisis jurídico.
(2021)
Azcona Castillo, Karla Mariana
;
Gatt Corona, Guillermo A.
Esta tesis, "LA GUARDIA NACIONAL EN MÉXICO. UN ANÁLISIS JURÍDICO", realiza un análisis legal estricto de la Guardia Nacional (GN), creada como respuesta a la crisis de inseguridad y violencia en México. El estudio examina la naturaleza, integración y régimen de la GN a la luz del marco constitucional mexicano (específicamente el Artículo 21), el derecho internacional de los derechos humanos y el derecho comparado. La tesis argumenta que existe una "incongruencia" fundamental: aunque la Constitución establece la GN como una "corporación policial civil" , en la práctica está "integrada por las policías militar y naval" y su estructura y actuar son "de carácter militar". Esta contradicción, concluye el análisis, hace que la GN sea inconstitucional, al violar la clara separación entre seguridad pública civil y las fuerzas armadas , e inconvencional. El trabajo sostiene que la GN actual es una "simulación" que perpetúa la militarización de la seguridad pública y propone la creación de una guardia "puramente civil".

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