The principle of res judicata once again divided the plenary session of the Supreme Court of Justice of the Nation (SCJN). Minister Yasmín Esquivel Mossa and Lenia Batres Guadarrama presented opposing positions on the possibility of bringing back an issue related to a business tax credit.
Positions found
During last Thursday’s session, Esquivel criticized the insistence on attracting the case, after the defunct Second Chamber had already rejected the request. He maintained that there is a “firm and definitive” resolution, which is why he considered it inappropriate to discuss the issue again within the High Court.
The minister pointed out that the company involved has the right to have a previously resolved decision respected. He warned that pressing the case could be interpreted as a form of undue pressure. He recalled that judicial doctrine recognizes res judicata as “a definitive and unmodifiable truth” that cannot be reviewed.
Lenia Batres, known as the “Minister of the People”, rejected that the request implies res judicata. He argued that the SCJN regulations allow voting on the same project on different occasions and maintained that attracting an issue does not mean resolving it in substance.
The debate revived differences already expressed in November 2025, when both ministers discussed the limits of res judicata in cases of possible procedural fraud. Esquivel defended the need to provide certainty and definitive closure to judicial processes. Batres warned that a rigid application of the principle could prevent the review of fraudulent acts and affect legal certainty.
