2024-07-11 05:23:44
By majority vote, the Plenary session of the Supreme Court of Justice of the Nation (SCJN) invalidated a portion of the Article 50 of the Drinking Water and Sewerage Act of the State of Sinaloa which established the reduction of 50% of the drinking water rate for pensioners, retirees, and elderly people or people with disabilitiesunder the argument that the municipal economy and assets were invaded by imposing exemptions on tax collection.
The Minister Yasmin Esquivel Mossa He spoke out against such a determination and recognized the validity of the rule, since according to the Article 4 of the Constitution Every person has the right to water for personal and domestic consumption in a sufficient, healthy, acceptable and affordable form.
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Along those lines, he highlighted that the human right to access water It plays a role that is not only relevant but decisive in the quality of life of people, and it is therefore necessary to consider the obstacle that it represents for people of legal age or with disabilities to pay for drinking water at the same cost as for other taxpayers.
Consequently, it was estimated that the analyzed rule constitutes a reasonable measure which allows these people to optimize their personal resources to develop in a better way.
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“According to the principle of tax justice to treat equals equally, and unequals unequally, it is valid to apply a Differential tax treatment “People who are at a disadvantage due to having finished their working life, due to their age, or due to a disability, or even due to all three conditions simultaneously,” concluded the Minister.
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2024-07-11 05:23:44