Since April 2025, César Meraz has been a partner at Santos Elizondo, where he leads the firm’s tax advisory and strategic administrative litigation practice. With more than 30 years of experience, his practice focuses on tax law, administrative law, amparo proceedings, and wealth planning. He combines national and international tax consulting with a solid litigation background, particularly in complex administrative procedures and constitutional challenges.

Throughout his career, he has handled matters of high technical specialization and economic significance, building a multidisciplinary profile that integrates expertise in economic criminal law, international law, corporate law, accounting, and finance. His technical and strategic approach has positioned him as a national benchmark in his field.

He has been recognized for ten consecutive years by Chambers and Partners as one of the leading tax lawyers in Monterrey.

In the academic sphere, he is a professor in the Master of Business Law program at the Facultad Libre de Derecho de Monterrey and has been a speaker at national and international forums on topics such as international taxation, tax litigation, criminal compliance, and wealth planning.

César is actively involved in various legal and tax organizations. He has served as president of the Tax Studies Committee of IMEF Monterrey, as well as the Board of Directors of the Academy of Tax Law of Nuevo León (ADFNL) and the National Association of Tax Specialists of Monterrey (ANEFAC Monterrey). He has also served on the Board of the Nuevo León Chapter of the Mexican Bar Association (Barra Mexicana, Colegio de Abogados) and is a member of the Nuevo León Bar Association.