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| Alfredo Gutiérrez Ortiz Mena | |
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| Born | (1969-10-14) October 14, 1969 (age 55) Cuernavaca, Morelos, México |
| Education | Bachelor of Laws (LL.B.) at (UNAM)
Master of Laws (LL.M.) at Harvard University |
| Notable work | Member of the Board of Directors of the UNAM Foundation. Member of the Mexican Bar Association and the New York State Bar Association (inactive). |
Studies
- Bachelor of Laws (LL.B.): National Autonomous University of Mexico (UNAM)
- Master of Laws (LL.M.): Harvard University
- Certificate in International Taxation: Harvard University
- Fulbright-García Robles Scholar
- Honorary Doctorate: Autonomous University of Chihuahua (2014)
Private Legal Practice 1995 - 2008
Prior to joining the public sector, Alfredo Gutiérrez Ortiz Mena gained extensive experience in both national and international law firms. During this period, he worked at prominent firms such as Covington & Burling LLP, Ortiz, Sainz y Tron S.C., Holland & Knight-Gallastegui y Lozano S.C., and White & Case S.C. His specialization focused on tax law, international trade, and administrative and tax litigation. This experience provided him with in-depth knowledge of tax and trade regulation, which he later applied successfully in his roles within public administration. During this time, his career stood out for crafting complex solutions for both domestic and international clients, while leveraging his expertise in transnational cases and regulatory issues.
Career at the Tax Administration Service (SAT) October 2003 - November 2012
Throughout his career at the Tax Administration Service (SAT), Alfredo Gutiérrez Ortiz Mena was appointed to various positions within the institution by the President of the Republic and ratified by the Senate on three occasions: Chief Legal Officer of the SAT (December 7, 2003), General Administrator for Large Taxpayers (December 11, 2006), and Chief of the SAT (July 9, 2008).
His leadership as Chief of the SAT —a position he held until November 2012— was instrumental in modernizing Mexico's tax administration and improving revenue collection efficiency.
During his tenure, he led a comprehensive transformation of the institution, positioning it as one of the most efficient and modern in Latin America. Under his guidance, tax revenue experienced significant growth, reaching over $1.5 trillion Mexican pesos by 2012, representing a 48% increase in total public revenues from years 2007 to 2012. This growth was accompanied by an expansion of the taxpayer registry, which reached 38.5 million by 2012. This was achieved through a management strategy that encouraged voluntary compliance with tax obligations by introducing technological and operational innovations.
Gutiérrez Ortiz Mena spearheaded the implementation of electronic invoicing, which not only increased transparency and security in fiscal transactions but also profoundly modernized tax administration, enabling millions of taxpayers to fulfil their obligations more easily and efficiently. For this initiative, the SAT received the Tax Administration Innovation Award from the Inter-American Center of Tax Administrations. Complementing this effort, he promoted the advanced electronic signature (FIEL), a tool that digitalized the majority of tax procedures, eliminating the need for taxpayers to physically visit SAT offices. This digitization process had a highly positive impact on taxpayers, allowing them to handle most processes online, reducing time and costs.
His tenure at the SAT was marked not only by increased revenue collection and operational efficiency but also by cost reductions. During his administration, the SAT achieved a return of $40 pesos for every peso invested in audit activities, and accounts receivable increased by 169.7% between 2007 and 2011, rising from $12.5 billion to $21.2 billion pesos. These achievements were the result of a resource optimization strategy and continuous process improvement.
Additionally, Gutiérrez Ortiz Mena implemented reforms that directly benefited taxpayers. For instance, tax refund times were significantly reduced: Value-Added Tax (VAT) and Income Tax (ISR) refunds decreased from 12 days to just 3 days, tangibly improving SAT's service and its relationship with the public. This leadership led the Organization for Economic Co-operation and Development (OECD) to recognize Mexico as one of the top-performing member countries in tax refund times.
He strengthened the representation of federal tax interests, particularly in defending fiscal matters before the Tax and Administrative Court and the Federal Judiciary's courts. Additionally, special attention was given to cases with significant impact on tax administration.
Thus, the outcomes of cases ruled in favor of the SAT, both in terms of the number of cases and monetary amounts, increased consistently since 2004. For cases with final rulings, favorable decisions rose from 47.5% in 2005 to 54.8% by the end of 2012. In terms of monetary amounts, the same trend was observed, increasing from 47.5% in 2005 to 61.5% in 2012.
Under Gutiérrez Ortiz Mena's leadership, the SAT not only improved tax efficiency but also played a crucial role in combating smuggling and tax evasion. Thanks to the widespread adoption of electronic invoicing and the creation of interconnected databases, the SAT was able to detect and combat tax fraud and illicit practices in international trade more effectively, contributing to the rule of law and protecting public resources. For these efforts, the SAT was awarded the Yolanda Benítez Award by the World Customs Organization in 2010 for its achievements in combating piracy and counterfeiting.
One of the most notable innovations during his tenure was the creation of the Mexican Single Window for Foreign Trade, a system that streamlined customs procedures and significantly improved efficiency in trade control. This allowed for better management of trade flows at borders, facilitating international trade and reducing administrative barriers for both businesses and authorities. In this context, Gutiérrez Ortiz Mena also led the implementation of a non-intrusive customs inspection system, using advanced technology to inspect shipments in real-time, enhancing security while optimizing inspection processes without disrupting trade flows. These initiatives achieved a better balance between facilitation and control in the country's customs operations.
As a result of these comprehensive efforts, SAT customs operations secured 70 tons of marijuana, over 30 tons of cocaine, more than $51 million USD in cash, over 3,000 tons of chemical precursors, and more than 800,000 rounds of ammunition.
In summary, Alfredo Gutiérrez Ortiz Mena's leadership at the SAT was characterized by a profound modernization of the institution, driven by technological innovations, improved operational efficiency, and greater transparency in fiscal and customs processes. His ability to implement structural changes in one of Mexico's largest and most complex institutions established him as one of the most influential leaders in the country's public administration. In 2011, this leadership was internationally recognized when he was included in The 50 Biggest Influencers in Tax by International Tax Review magazine.
Justice of the Mexican Supreme Court of Justice (SCJN) December 2012 - Present
Alfredo Gutiérrez Ortiz Mena was nominated by the President of Mexico as part of a shortlist sent to the Senate to serve as Justice of the Supreme Court of Justice of the Nation (SCJN). On December 1, 2012, the Senate appointed him as Justice, marking the fourth time he had been nominated for public office by the President and elected by the Senate. Since then, he has served on the Court, contributing to the consolidation of a progressive constitutional vision and promoting the protection of human rights within the Mexican judicial system.
From a constitutional doctrine standpoint, consistently throughout his tenure, he promoted the interpretation of a constitutional framework that encompasses the recognition of rights enshrined in the Constitution and international treaties, along with their interpretation by authorized bodies. Unlike alternative approaches, his perspective is distinct from that of his colleagues as it is sensitive to the institutional position of the Court and to democratic values. Furthermore, he has advocated for a broad interpretation of legal standing, enhancing individuals' access to the courts, in alignment with comparable standards in leading constitutional courts worldwide.
Justice Gutiérrez Ortiz Mena has been a pioneer in implementing a gender perspective in Mexican jurisprudence, proposing a systematic approach to its application in judicial decision-making. This approach has had a significant impact on cases involving child custody, workplace equality, and gender-based violence, strengthening the protection of women's rights in Mexico. Specifically, he has proposed standards to ensure that prosecutors fulfil their duty to investigate with a gender perspective, as established in the Mariana Lima Buendía case, and that judges take these factors into account in their rulings. He has also highlighted the importance of the right to truth (Karla Pontigo case) and developed standards affirming that women's criminal responsibility must be determined free of stereotypes and with an awareness of the structural conditions shaping their realities.
His commitment to equality and non-discrimination has led him to propose the invalidation of statutes that, in his view, perpetuate gender structures and stereotypes. With this focus, he has developed legal standards that advance family law, emphasizing the importance of recognizing relationships of dependency and care, and promoting the recognition of cohabitants' rights.
A central focus of his work has been the defence of women's reproductive rights. Justice Gutiérrez Ortiz Mena has played a pivotal role in decisions affirming the right of women and pregnant individuals to access abortion. He has argued for the invalidity of criminal provisions penalizing abortion, underscoring the importance of guaranteeing personal autonomy and reproductive rights as integral to human rights.
In matters concerning the LGBTQ+ community, he has consistently supported the recognition of marriage equality and proposed innovative legal interpretations to ensure rights and eliminate discriminatory norms, such as those limiting marriage and adoption to homosexual couples. He has also set important precedents to ensure the proper performance of gender-affirming surgeries, emphasizing the protection of health, identity, and autonomy rights. Additionally, he has emphasized the importance of regulating the existing practice of gestational surrogacy, ensuring that it is guided by the principle of non-discrimination.
A significant aspect of his work has been the protection of the rights of indigenous and Afro-Mexican communities. He has been instrumental in developing guidelines for prior consultation, safeguarding their right to participate in decisions affecting their territories and resources. Moreover, he has established standards for affirmative actions enabling indigenous peoples and communities to access media platforms.
Regarding migrants without a regular status, he has issued critical decisions ensuring their rights, including access to an official registry (CURP in Mexico) and the implementation of measures to protect children in migrant caravans as well as adolescent refugees and asylum seekers.
In criminal law, he has been a steadfast defender of the presumption of innocence and has questioned the constitutionality of mandatory pre-trial detention. His rulings have advanced a rights-based approach in Mexican criminal law, underscoring the importance of respecting fundamental rights throughout the judicial process. Specifically, he has addressed issues such as the standard for adequate material and formal defence, the right to cross-examine witnesses, and the problematic nature of suggestive identification procedures. Additionally, he has reinforced the constitutional prohibition of torture, defining it not only as a means of extracting information but also as an act with a broader intimidatory effect.
He authored a landmark ruling affirming the obligation of all authorities to comply with urgent actions issued by the United Nations Committee on Enforced Disappearances (CED). This decision significantly strengthened the domestic application of international decisions, including non-judicial ones, and recognized the right to search for disappeared persons. The Committee praised this ruling for acknowledging the binding nature of its directives and for establishing "the urgent obligation to search for disappeared persons with all available institutional resources."
In administrative law matters, he has supported granting deference to specialized agencies in their interpretation of the law, limiting this deference only when human rights are at stake. in which case courts may demand more robust justifications. In these cases, courts are empowered to demand more rigorous justifications. A notable precedent revolves around the recognition of a Regulatory State principle, which establishes a differentiated control parameter for autonomous constitutional bodies. This principle protects these bodies from interference by the legislative and executive branches, ensuring their independence through a robust legal framework.
He has also issued landmark rulings on consular assistance, the best interests of children and adolescents, the rights of persons with disabilities, freedom of speech, non-contractual liability for medical negligence, and reparations through amparo proceedings.
Justice Gutiérrez Ortiz Mena has shown a strong commitment to strengthening the principles of federalism and the balance of powers—core issues for the SCJN—. His legal reasoning reflects a deep conviction that a robust federal system is built on respecting the autonomy and authority of local and state governments. He firmly believes that the development and empowerment of subnational entities are fundamental to the strength and stability of the federal pact.
Furthermore, he has supported important precedents protecting judicial independence, such as the principles of judicial immovability and stability in office.
Throughout his tenure on the Supreme Court of Justice of the Nation, Alfredo Gutiérrez Ortiz Mena has made significant contributions to advancing human rights protections, while promoting a more inclusive and equitable approach to constitutional interpretation. His work is distinguished by a steadfast commitment to fundamental principles such as justice, equity, and human dignity, consistently applying progressive interpretations of both national and international standards. He has played a pivotal role in enriching judicial debate, collaborating with his colleagues to ensure decisions that uphold these ideals.
Commitment to the Environment
Throughout his career, Alfredo Gutiérrez Ortiz Mena has demonstrated a strong commitment to environmental protection. During his tenure at the SAT, he spearheaded the digitalization of processes, significantly reducing the use of paper and other consumables. These innovations not only benefited taxpayers but also positively impacted the institution's sustainability.
Additionally, he promoted the construction of SAT buildings with LEED (Leadership in Energy and Environmental Design) certification, such as the facility in Mexicali, Baja California, setting a sustainability standard for other offices nationwide. Currently, Gutiérrez Ortiz Mena serves as a Goodwill Ambassador for Environmental Justice in the Americas, appointed by the Organization of American States (OAS). He is also a member of the Board of Directors of the Judicial Institute for the Environment, where he continues to champion environmental justice and the protection of the environment as a human right.
His dedication to organizational efficiency through digital transformation supported both process facilitation and environmental sustainability. During his tenure, 537 paper-based procedures were replaced by 12 integrated electronic services, resulting in a significant reduction in paper usage within the organization.
As a Justice of the Supreme Court, he has issued critical rulings in favor of environmental protection. Among the most notable is the principle that environmental cases require a differentiated approach, enhancing the application of the principles of in dubio pro natura, prevention, and precaution. He has emphasized that suspension rules in amparo cases must align with the principles of the Escazú Agreement, allowing such measures to become tools for early protection to prevent, mitigate, or repair environmental damage.
His rulings have addressed the protection of vulnerable ecosystems, state responsibility in cases of pollution, and the importance of prior consultation with indigenous communities affected by projects impacting their territories. These guidelines have reinforced the need to ensure sustainable development that respects human rights and natural resources, in line with the principles of international environmental law.
Publications
- Translator of the book Making Our Democracy Work: A Judge's View by Stephen Breyer, as well as author of its preface, published by Fondo de Cultura Económica (FCE) in 2018.
- Author of the forthcoming book Constitutional Criminal Law.
Recognitions
- Tax Administration Innovation Award, granted by the Inter-American Center of Tax Administrations (CIAT), in recognition of the Electronic Invoicing project.
- Recognition for Mexico as the second-ranked OECD member country in tax refund times.
- Yolanda Benítez Award from the World Customs Organization for achievements in combating piracy and counterfeiting (2010).
- The 50 Biggest Influencers in Tax, International Tax Review (2011), recognizing his professional career.
- Traphagen Award from Harvard University as a distinguished alumnus (2017).
Professional Affiliations
- Goodwill Ambassador for Environmental Justice in the Americas (OAS).
- Member of the Board of Directors of the Judicial Institute for the Environment.
- Member of the Board of Directors of the UNAM Foundation.
- Member of the Mexican Bar Association and the New York State Bar Association (inactive).
Languages
References
- Equivalent to 113.895 billion United States dollars, based on an average exchange rate in 2012 of 13.17 Mexican pesos per dollar.
- 2007 and 2012 Tax and Management Report, SAT http://omawww.sat.gob.mx/gobmxtransparencia/Paginas/documentos/itg/anteriores/ITG2012/ITG_2012_4T.pdf
- These figures do not include virtual revenues from tax administration, such as unprocessed refunds, offsets, or the application of tax losses.
- Inter-American Center of Tax Administrations https://www.ciat.org/
- SAT publication: Do you think the Tax Administration Service (SAT) is a good investment?
- During his tenure, no cancellations or tax debt forgiveness programs were authorized; in the case of cancellations, they were processed strictly in compliance with existing legal mandates tied to previously established programs.
- Organization for Economic Co-operation and Development, OECD www.oecd.org
- 2012 Tax and Management Report, SAT http://omawww.sat.gob.mx/gobmxtransparencia/Paginas/documentos/itg/anteriores/ITG2012/ITG_2012_4T.pdf
- Unlike other administrations, only cases where the validity of the disputed tax liability was upheld were reported as favorable outcomes. Cases where the procedure could be resumed or adjusted by the Tax Administration were no longer considered favorable.
- World Customs Organization https://www.wcoomd.org/
- Single Window for Mexican Foreign Trade, VUCEM https://www.ventanillaunica.gob.mx/vucem/index.html
- 2012 Tax and Management Report, SAT http://omawww.sat.gob.mx/gobmxtransparencia/Paginas/documentos/itg/anteriores/ITG2012/ITG_2012_4T.pdf
- International Tax Review https://www.internationaltaxreview.com/
- Contradicciones de tesis 293/2011 (September 3, 2011) and 21/2011-PL (September 9, 2011), both addressed simultaneously, with Justice Gutiérrez Ortiz Mena writing for the majority in the latter.
- Dissenting opinion on the Acción de inconstitucionalidad 164/2024 (November 4, 2024).
- Amparo en revisión 152/2013 (April 23, 2014).
- Amparo directo en revisión 2655/2013 (November 6, 2013) and Amparo directo 64/2014 (June 20, 2018).
- Amparo en revisión 910/2016 (August 23, 2017).
- Amparo en revisión 554/2013 (March 25, 2015).
- Amparo en revisión 1284/2015 (November 13, 2019).
- Amparos directos en revisión 92/2018 (December 2, 2020), 6498/2018 (November 23, 2022), 1206/2018 (January 23, 2019), and 1829/2022 (March 29, 2023).
- Amparo directo en revisión 3727/2018 (September 2, 2020).
- Acciones de inconstitucionalidad 148/2017 (September 7, 2021), 106/2017 and 107/2018 (March 6, 2019).
- Amparo en revisión 152/2013 (April 23, 2014).
- Acción de inconstitucionalidad 8/2014 (August 11, 2015).
- Amparo directo 7/2021 (January 17, 2024).
- Amparos en revisión 516/2018 (December 8, 2021), 820/2018 (December 8, 2021), and 572/2019 (September 29, 2021).
- Acción de inconstitucionalidad 81/2018 (April 20, 2020).
- Amparo en revisión 603/2019 (January 13, 2021).
- Amparos en revisión 665/2019 (September 22, 2021) and 114/2020 (September 22, 2021).
- Amparo en revisión 7/2020 (February 16, 2022).
- Amparo en revisión 400/2020 (March 29, 2023).
- Amparo directo 4/2022 (December 8, 2022).
- Amparo directo en revisión 2206/2019 (September 22, 2021).
- Amparo directo en revisión 884/2014, Amparo en revisión 256/2015 (October 3, 2018), and Amparo directo en revisión 807/2020 (December 1, 2021).
- Amparo en revisión 1077/2019 (June 16, 2021).
- United Nations Committee on Enforced Disappearances, report presented in April 2022 regarding its visit to Mexico under Article 33 of the Convention, paragraph 9.
- Controversia constitucional 117/2014 (May 7, 2015).
- Amparo directo en revisión 1747/2014 (November 12, 2014).
- Amparos directos en revisión 6491/2018 (July 15, 2020) and 6605/2017 (resolved on August 21, 2019).
- Amparo en revisión 1368/2015 (March 13, 2019).
- Amparo en revisión 482/2014 (September 9, 2015) and Amparo directo en revisión 6467/2018 (October 21, 2020).
- Amparo directo 51/2013 (December 2, 2015).
- Controversia constitucional 99/2016 (September 24, 2019) and the dissent opinion in the Acción de inconstitucionalidad 99/2016 (June 27, 2017).
- Leadership in Energy and Environmental Design, LEED (https://bioconstruccion.com.mx/certificacion-leed/).
- Organization of American States, OAS (https://www.oas.org/)
- Simplification of Federal Tax Administration.
- Revisión en incidente de suspensión 1/2022 ( April 12, 2023).