Judicialization of tax claims

Abstract

This roundtable examines the growing judicialization of tax disputes and the reasons why conflicts –formerly resolved through administrative channels– are now increasingly settled by the judiciary.

It also analyzes the roles played by the Tax Administration and the Tax Tribunal in this context, as well as the phenomenon’s impact on legal certainty, the duration of proceedings, and taxpayer confidence in the tax justice system.

The authors agree that the rise in litigation stems from a combination of factors, including the increasingly frequent use of contentious-administrative lawsuits initiated by the Tax Administration, the diminishing effectiveness of the administrative process as a final recourse, and the need to strengthen the system’s institutional framework.

Based on this analysis, the authors put forward various proposals aimed at restoring the exceptional nature of judicial intervention in these matters.