ARTICLE 98: RULES OF APPEALS RELATED TO THE COMPENSATORY FEES RESOLUTIONS
In addition to the provisions of Articles 96 and 97 (LCE: Art. 96) (LCE: Art. 97), the appeals related to the resolutions referred to in sections IV, V, VI and VIII of Article 94 (LCE: Art. 94), will be subject to the following rules:When said resolutions are appealable through alternative dispute resolution mechanisms agreed by Mexico in international treaties, the deadline to file the appeal for revocation shall not begin until the one provided for in the international treaty in question has elapsed to interpose the alternative dispute resolution mechanism;;
When said resolutions are appealable through alternative dispute resolution mechanisms agreed by Mexico in international treaties, the appellant who chooses the appeal for revocation must also comply with the formalities provided for in the international treaty in question; and
The interested parties that resort to the appeal for revocation, the nullity trial before the Federal Court of Fiscal and Administrative Justice (Tribunal Federal de Justicia Fiscal y Administrativa) or the alternative dispute resolution mechanisms referred to in this Law, may guarantee the payment of the definitive compensatory fees, in the terms of the Federal Fiscal Code (Código Fiscal de la Federación), provided that the corresponding guarantee form is accepted by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público).