The manifest procedural ritualism in the tax administrative appeal for revocation

Abstract

Since its inception in Argentine jurisprudence, the doctrine of manifest procedural ritualism has influenced the administration of justice in various countries, including Mexico. Although Mexican jurisprudence does not typically use the expression "manifest ritual excess," it has adopted the doctrine itself in various ways. This doctrine is useful to identify excessive, mechanical, or disproportionate adherence to procedural rules. In the realm of tax controversies and the corresponding remedies, the appeal known as “revocation” stands out for having been created with the express intention to privilege substance over form, and to cut red tape. However, there are still ritualistic provisions in place, as well as a tendency toward ritualistic ­enforcement that contradict such purpose.