Margarita Rios-Farjat

Margarita Ríos-Farjat, Ph.D., has a long and distinguished career as a jurist and public servant in Mexico, having most recently served as Associate Justice of the Supreme Court of Mexico. She has extensive knowledge and experience in constitutional and tax law, particularly as it relates to the intricate landscape of Mexican legislation and regulatory frameworks, which allow her to provide practical advice in connection with a broad range of matters, including administrative matters, government regulation, compliance issues, tax planning and disputes, financial regulation, arbitration, insolvency and bankruptcy proceedings, international judicial cooperation, and complex commercial transactions and disputes. In addition, Ms. Ríos-Farjat has a significant background in human rights and has provided particular guidance to a wide range of organizations, including nonprofit organizations, on matters of transparency, accountability corporate governance, the rule of law and the new judicial structure.

Throughout her career, Ms. Ríos-Farjat has garnered a large number of honors and recognitions within the private sector and in public service. The United Nations office in Mexico highlighted her work as a valuable point of reference for the first commemoration of the International Day of Women Judges, and several universities in Mexico have named chairs in her honor.

During Ms. Ríos-Farjat's tenure as Associate Justice of the Supreme Court of Mexico, she distinguished herself by her unwavering independence and profound commitment to the advancement of human rights and the rule of law. Several of the opinions and decisions she authored contributed to resolving complex legal issues in the areas of civil, commercial, corporate, criminal, insurance and damages law.

Ms. Ríos-Farjat's judicial philosophy emphasized the protection of children, women, individuals with disabilities and victims of gross human rights abuses. Additionally, she supported environmental rights, consumer protection, tax responsibility and the rights of banking service users. At the Mexican Supreme Court, she also served as president of the First Chamber (family law, civil, commercial, criminal and administrative matters) during 2021 and 2022.

As an Associate Justice, Dr. Ríos-Farjat also headed a team responsible for developing the pioneering artificial intelligence (AI) tool known as "Sor Juana," designed to clarify decisions of the Mexican Court and transform the method to communicate in a colloquial manner these rulings to the public. This innovative AI solution was honored with two prestigious national awards from the Federal Telecommunications Institute (IFT) and National Institute for Access to Information (INAI) and was also internationally recognized by the United Nations Special Rapporteur on human rights. At the Supreme Court, she also served as President of the First Chamber (family, civil, commercial, criminal, and administrative matters) during 2021 and 2022.

Prior to her appointment as Associate Justice of the Supreme Court of Mexico, Ms. Ríos-Farjat served as head of Mexico's Tax Administration Service (Servicio de Administración Tributaria or SAT). During her tenure, she led a comprehensive and decisive strategy to combat tax evasion and promoted a vision to strengthen tax compliance culture, transparency and formalization under a framework of fair and equitable taxation. As a result of these efforts, the SAT achieved significant increases in tax revenue, successfully implemented a differentiated tax regime for the border region and attained higher success rates in tax litigation, particularly in the prosecution of schemes involving simulated transactions. In parallel, Ms. Ríos-Farjat fostered closer engagement with responsible and up-to-date taxpayers, achieving historic levels of efficiency and timeliness in tax refunds. All of this was carried out under a firm commitment to the protection of taxpayers' rights – individuals and companies of all sizes – as an essential pillar for the generation of prosperity in the country.

Before her public service career, Ms. Ríos-Farjat practiced at a global law firm for several years and later led her own boutique practice, developing broad knowledge and experience focused on civil, commercial, tax and administrative matters, as well as in transnational litigation, including cross-border service of process and recognition and enforcement of foreign judgments and arbitral awards. Her professional experience also encompassed highly complex amparo proceedings (constitutional challenges), the recognition and enforcement of foreign arbitral awards and court judgments, civil liability and damages claims, product liability disputes, collections, complex litigation, commercial insolvency, reorganizations and bankruptcy proceedings, as well as the complex interrelationships between arbitration and litigation.

Furthermore, from the private sector as well and before her public career, Ms. Ríos-Farjat played a pivotal role in establishing the Anti-Corruption Coalition in the State of Nuevo León, which was instrumental in its adoption and implementation of the State Anti-Corruption System (SEA). Her significant contributions as a coalition member were formally recognized by the Federation of Professional Associations of the State.

Ms. Rios-Farjat graduated first in her law school class and, following her graduation, began her professional career at the Third District Court of the Fourth Judicial Circuit (Monterrey) within the Federal Judiciary. She has also taken a course on the Mexico Stock Exchange (2003), as well as received a diploma in amparo procedures and constitutional law from the Mexico Supreme Court of Justice (1998). She holds a master's degree in tax law (2008), as well as a doctorate in public policy (2016). Her doctoral dissertation focused on the Supreme Court of Mexico and its decisions regarding telecommunications and their impact on the industry's public policy.

Ms. Ríos-Farjat complements her legal practice at Holland & Knight with academic roles, serving as a professor at the University of Monterrey (UDEM), as a member of the advisory council of the university's law program, and as a lecturer in the doctoral program in Development and National Security at the Mexican Institute of Strategic Studies in National Security and Defense (IMEESDN), among other institutions.