Overview of Environmental Taxes in Mexico
August 1, 2023
Mexico faces numerous environmental challenges, from deforestation to air pollution, and it is essential to promote effective measures to protect it. For this reason, on November 14, 2018, the First Chamber of the Supreme Court of Justice of the Nation issued a ruling that covered various issues of environmental law, when resolving the Amparo in Review No. 307/2016, where in addition to incorporating criteria of the Advisory Opinion OC-23/17 of the Inter-American Court of Human Rights, It recognized the dual dimension of the human right to a healthy environment, noting its character as an autonomous right, both individual and collective.
The Court also recognized broad standing and highlighted the principles of environmental law, including the principle in dubio pro natura. Regarding this principle, the Chamber indicated that if in a process there is a collision between the environment and other interests, and the damages or risks cannot be elucidated due to lack of information, the necessary measures must be taken in favor of the environment, in addition to requiring that the action of the authorities in the face of scientific uncertainty be in favor of the conservation and protection of nature.
That is, the Chamber understood the principle In dubio pro natura not only limited to the precautionary principle, but also as a general interpretative mandate of environmental justice, in the sense that in any environmental conflict the interpretation that favors the conservation of the environment must always prevail.
In this way, Mexico can ensure that its economic development is sustainable and does not come at the expense of the environment. It also encourages businesses and industries to adopt sustainable practices that minimize their environmental impact, such as using renewable energy sources, reducing waste, and recycling materials.
In addition to the above, a green economy can be created that supports both economic growth and environmental protection, so it is necessary to develop concrete strategies to implement this principle and thus ensure that it is effective in protecting the environment.
