Thanks to the support of  16 administrative and judicial tax courts from Ibero-American countries, in particular the Administrative Tax Court of Panama, the No. 1 Federal Court of Fiscal Enforcement of Argentina, the Ibero-American Association of Fiscal or Administrative Justice Courts (AITFA) and the Spanish Mission at CIAT; the CIAT Executive Secretariat has concluded an information base covering the main aspects of administrative and judicial tax courts, by means of 93 graphs and 184 tables.

The information shown in this data base is classified as follows: General Overview, Autonomy, Access, Procedural Aspects, Characteristics of the process, ConfidentiaIity, Protection for delay, Cooperation Agreements, Objection, Experts and justice court officers, Evidence,  Challenge and Excuse, Appeals, Negative silence, Court Ruling, Sanctions, Representation, Strategic Planning, Statistics of files-rulings movements, HR, Computerized System, Institutional Web site, Videoconference and Challenges of the administrative and judicial tax courts.

The information is available in Spanish and English

The CIAT Executive Secretariat hereby thanks all the organizations, courts and experts who contributed to the achievement of this goal.