Chihuahua, Chih., february 8th, 2018.

Dear clients and friends,

We hereby would like to inform you of the possibility to contest, by means of the amparo trail, where the constitutionality of the corresponding Revenue Law of the several municipalities in the country for the 2018 fiscal year would be argued, specifically the Fees for the Public Lighting Service (D.A.P. or S.P.U. for its acronym in Spanish), according to the following:

The fee charged for the public lighting service is often referred to in the Local Codes of the different States, establishing as its purpose, the public lighting service that the town grants through its providers; on the streets, squares, gardens and other public places; and establishing as its subjects the consumers of electricity, where a fee of rights for such services are annually approved by the States Congresses. Also, the payment for public lighting will be covered by the taxpayers, according to the established fees for that regard.

Now, in order for the previous articles to be enforced, they depend on the annual publication of the Revenue Law for the municipalities in the country for the fiscal year of 2018 and its corresponding charge for the payment of the municipal fees, which took place on December 2017.

In that order of ideas, we inform you that the Supreme Court of Justice has judgments that consider the payment of this fee as unlawful, granting us 15 days after the payment of the bill of the Federal Electricity Commission for January 2018 to file the necessary legal action.

For more information regarding this topic, please contact Mr. Sergio Humberto Salas Medrano at his email ssalas@iclmx.com, Partner of the Fiscal and Administrative Area, as well as with Mrs. Ana Gabriela Moreno Luna at her email amoreno@iclmx.com.