Data base on Administrative Tax Courts

Thanks to the contributions from 16 tax courts and tax administrations from Ibero-American countries, the CIAT Executive Secretariat hereby makes available to the international tax community the Administrative Tax Courts data base.

This Database on Administrative 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 data base has been developed in coordination with the Administrative Tax Court of Panama (TAT), No. 1 Federal Court of Tax Executions of Argentina and the Ibero-American Association of Fiscal or Administrative Justice Courts (AITFA).

In case of observations or questions regarding the information included in this Data Base, you may contact Mr. Isaác G. Arias E., International Cooperation and Taxation Director ( and Mrs. Omaraly Blanco Viloria, International Taxation Coordinator (

The data may be accessed through the following links of the sections relative to:

Update by country Administrative 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

Negative silence

Court’s Decision


Strategic Planning

Statistics of files-verdicts activity


Computerized System

Institutional Website


Challenges of the administrative tax courts

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