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Jurisprudencia. Cancelación de CSD, es necesario agotar previo al Juicio Contencioso el procedimiento establecido en el artículo 17-H del Código Fiscal

Época: Décima Época
Registro: 2016355
Instancia: Segunda Sala
Tipo de Tesis: Jurisprudencia
Fuente: Semanario Judicial de la Federación
Publicación: viernes 09 de marzo de 2018 10:12 h
Materia(s): (Administrativa)
Tesis: 2a./J. 2/2018 (10a.)

SELLO DIGITAL. EL OFICIO EMITIDO CON FUNDAMENTO EN EL ARTÍCULO 17-H DEL CÓDIGO FISCAL DE LA FEDERACIÓN, A TRAVÉS DEL CUAL LA AUTORIDAD DEJA SIN EFECTOS EL CERTIFICADO CORRESPONDIENTE, NO CONSTITUYE UN ACTO DEFINITIVO PARA EFECTOS DEL JUICIO DE NULIDAD.

Lo previsto en el último párrafo del precepto citado y en las disposiciones relacionadas con esa porción normativa de la Resolución Miscelánea Fiscal, en el sentido de que los contribuyentes a quienes se les haya dejado sin efectos el certificado de sello digital podrán llevar a cabo el procedimiento para subsanar las irregularidades detectadas, a fin de obtener un nuevo certificado, no corresponde a un recurso administrativo, ya que a través de lo ahí fijado sólo pueden subsanarse las irregularidades que motivaron la emisión del oficio por el cual se dejó sin efectos el certificado relativo, o bien, desvirtuar la causa que motivó su emisión, pero sin que sea posible cuestionar la totalidad de ese acto por cualquier vicio que pueda contener; por ende, lo ahí señalado en realidad corresponde a un procedimiento administrativo que comienza con ese oficio inicial -que no es la manifestación última de la voluntad administrativa- y concluye con una resolución. En este sentido, el oficio es un acto intraprocedimental y, por tanto, no es susceptible de impugnación en forma autónoma mediante el juicio de nulidad ante el Tribunal Federal de Justicia Administrativa, pues para acudir a esa instancia es necesario que previamente se haya sustanciado y resuelto el procedimiento establecido en el artículo 17-H del Código Fiscal de la Federación, y que esa resolución final sea impugnada en dicho medio de control de la legalidad de los actos administrativos, pues ese acto es el que se estima definitivo, al tratarse de la última resolución dictada en el procedimiento correspondiente.

SEGUNDA SALA

Contradicción de tesis 325/2017. Entre las sustentadas por el Tercer Tribunal Colegiado en Materia Administrativa del Primer Circuito y el Sexto Tribunal Colegiado de Circuito del Centro Auxiliar de la Tercera Región, con residencia en Morelia, Michoacán. 6 de diciembre de 2017. Cinco votos de los Ministros Alberto Pérez Dayán, Javier Laynez Potisek, José Fernando Franco González Salas, Margarita Beatriz Luna Ramos y Eduardo Medina Mora I. Ponente: Javier Laynez Potisek. Secretario: Carlos Alberto Araiza Arreygue.

Tesis y criterio contendientes:

Tesis I.3o.A.33 A (10a.), de título y subtítulo: “JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. PROCEDE CONTRA LA RESOLUCIÓN QUE DEJA SIN EFECTOS EL CERTIFICADO DE SELLO DIGITAL (CSD) PARA LA GENERACIÓN DE COMPROBANTES FISCALES DIGITALES POR INTERNET (CFDI), AL CONSTITUIR UNA RESOLUCIÓN DEFINITIVA.”, aprobada por el Tercer Tribunal Colegiado en Materia Administrativa del Primer Circuito y publicada en el Semanario Judicial de la Federación del viernes 19 de mayo de 2017 a las 10:24 horas y en la Gaceta del Semanario Judicial de la Federación, Décima Época, Libro 42, Tomo III, mayo de 2017, página 1996, y

El sustentado por el Sexto Tribunal Colegiado de Circuito del Centro Auxiliar de la Tercera Región, con residencia en Morelia, Michoacán, al resolver el amparo directo 514/2017 (cuaderno auxiliar 651/2017).

Tesis de jurisprudencia 2/2018 (10a.). Aprobada por la Segunda Sala de este Alto Tribunal, en sesión privada del diez de enero de dos mil dieciocho.

Esta tesis se publicó el viernes 09 de marzo de 2018 a las 10:12 horas en el Semanario Judicial de la Federación y, por ende, se considera de aplicación obligatoria a partir del lunes 12 de marzo de 2018, para los efectos previstos en el punto séptimo del Acuerdo General Plenario 19/2013.

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