Tax Courts

Data base on Administrative and Judicial 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 and Judicial Tax Courts data base.This Database on Administrative and 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 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. Anarella Calderoni (

Click on the links below to download the data:

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