Javier Cortés has more than 25 years of experience advising on foreign trade, custom matters, and their tax implications, as well as consumer protection, litigation, and life science regulatory issues.
Javier has substantial experience advising on rules of origin, maquila programs, proceedings, compliance, due diligence, and litigation related to customs and administrative issues (such as administrative remedies, tax lawsuits, and injunction trials), countervailing and antidumping procedures, aspects of federal tax (such as value-added tax and income tax), and implementation of foreign trade structures.
Javier has successfully defended importers against various tax assessments by the Mexican tax authorities, obtaining among others, the annulment of a $17 million credit for a maquiladora company of the automotive industry. He also obtained the annulment of an investigation initiated by the Mexican Consumer Protection Agency against a company in the sports equipment and clothing industry, obtaining a novel decision upholding the illegality of certain webpage audits.
Javier also has represented pharmaceutical corporations on due diligence-related matters and health and sanitary registries, including the acquisition of over-the-counter drug product lines and marketing agreements for pharmaceuticals products. In addition, he has represented chemical companies before the Mexican Federal Commission for the Protection against Sanitary Risk (COFEPRIS) and advised hospitals and importers of drugs and medical appliances on obtaining import and sanitary permits and registries.
Javier's representative clients include Lanxess Corporation, Toyota Motors, Patrón Tequila, Husqvarna, P&G, Goodyear, Alstyle/Gildan, Reebook/Adidas, and Houston Hospital, among others.
Javier is a lecturer of customs law and foreign trade at the Universidad Panamericana. He also lectures to public benefits institutions on import duty-exempt goods.
Maquila Tax Issues in Mexican Tax Amendment Proposal for 2014 Will Affect Operation and Cash Flow of Maquila Program Holders
- Universidad Panamericana (Certificate in Tax Law 1994; J.D. 1988); Autonomous National University (UNAM) (Certificate in Private and Business Law 1992)
- Administrator of Foreign Trade Taxation (AGGC) at the area of Largest Taxpayers at Mexican IRS (SAT)
The Best Lawyers in Mexico (administrative law, 2016-2017)
Legal 500 Latin America (international trade and customs, 2014-2015)
- Spanish and English