From the practical and doctrinal standpoint, the approach to “tax litigation” has been holding a preferential place among the priorities of the tax administrations which, on many occasions, experience the accumulation of unresolved litigations through the years, thereby negatively affecting tax collection, and accordingly, voluntary compliance.

There are many varied proposals for the reduction of litigations and hence, for the increase of certainty and juridical security. Some of them are cooperative compliance instruments, alternate formulas for conflict resolution, information actions prior to the taxable event, etc. However, when in spite of the mitigation efforts tax litigation subsists, Tax Courts, whether administrative or judicial – play a fundamental role.

After many years working together with our partners, experts and member countries from Ibero-America, it is a pleasure to place at the disposal of the international tax community, this innovative work on Administrative and Judicial Tax Courts of Ibero-America (Only Spanish). It comes to fill a gap on the subject and constitutes the perfect complement of the information disseminated in 2018 through CIATData [1], which has served as basis of the comments made in this book.

CIAT’s intention with this publication and the information included in CIATData is to allow Administrative and Judicial Tax Courts to make an objective evaluation, compare themselves with their peers from different countries and identify areas for improvement, as well as opportunities of cooperation and exchange of best practices. It also allows all those interested to understand the current situation of tax courts and to analyze and complement training materials in this sphere.

[1] CIATData (https://www.ciat.org/ciatdata/) is a CIAT service which provides basic information about the tax systems and tax administrations of the CIAT member countries: historical comparisons of the main tax rates; evolution of national and subnational collection; main tax expenses; tax legislation; Agreements to avoid Double Taxation and /or Exchange of Information Agreements; tax management, tax courts, transfer pricing and BEPS.

1,569 total views, 1 views today