Judicial Tax Courts data base

Consulted 16 tax courts and tax administrations of Ibero-American countries, 3 tax courts of a judicial nature and two tax courts have been identified that due to their characteristics have been classified as special, understanding as special those that are not judicial or administrative in nature.

This Database on Judicial Tax Courts is updated to the years 2019 or 2020, depending on the date on which each of the experiences provided was reported and validated.

This database has been prepared in coordination with the Panama Administrative Tax Court (TAT), the Federal Court of Tax Executions No. 1 in Argentina and the Ibero-American Association of Tax or Administrative Justice Courts (AITFA).

If you require more details on this database, contact Mr. Isaác G. Arias E., Director of Cooperation and International Taxation (garias@ciat.org) and Mrs. Omaraly Blanco Viloria, Coordinator of International Taxation (oblanco @ ciat. org).

To access the information, select the link of your interest below.

Update by country Judicial Tax Courts

General Overview




Procedural aspects

Characteristics of the process


Defense due to delay

Cooperation Agreements


Justice experts or assistants



Appeal procedure

Recusation and Excuse


Court’s Decision



Strategic Planning

Statistics of files-verdicts activity


Computerized System

Institutional Website


Challenges of the administrative tax courts

Tax Administration 

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