Glossary entry

Spanish term or phrase:

Tribunal Aduanero y Tributario Administrativo (TATA)

English translation:

Administrative Tax and Customs Court

Added to glossary by Manuel Aburto
May 1, 2020 23:14
4 yrs ago
29 viewers *
Spanish term

Tribunal Aduanero y Tribunal Administrativo (TATA)

Spanish to English Law/Patents Law: Taxation & Customs Tax court
Buenas tardes estimados colegas,

Antes de empezar, creo que yo soy uno de los usuarios que suele provocar controversia con sus preguntas. Me disculpo por ello.

Esta vez, tengo una duda con el nombre de una autoridad que solo se menciona en el documento que estoy traduciendo, por ello me di a la tarea de buscar un par de vínculos relacionados con dicho término. El término en mención es "Tribunal Aduanero y Tribunal Administrativo (TATA)"

A continuación, un par de vínculos en los que aparece éste:

https://repositorio.unan.edu.ni/9494/1/7733.pdf
Pág. 8:

La jurisprudencia: Jurisprudencia se puede decir que en materia aduanera, existe alguna jurisprudencia que puede ser invocada por los particulares como el aplicador del Derecho Aduanero, señalando concretamente: las resoluciones del **Tribunal Aduanero y Tributario Administrativo (TATA)**, las clasificaciones arancelarias de las mercancías, las solicitudes de cambios de régimen, las devoluciones de malas clasificaciones, entre otras.

Las resoluciones nunca son favorables para el recurrente. ¿Cómo valora el hecho de que se haya creado la Ley Creadora del **Tribunal
Aduanero y Tribunal Administrativo** (TATA) para responder los recursos de los ciudadanos?

http://www.nuestropresupuesto.org/media/publications/2408201...

https://www.laprensa.com.ni/2017/09/27/politica/2303528-reel...

No estoy seguro si exista una traducción más apropiada que Customs Court and Administative Court.

Desde ya, agradezco sus aportes.

Saludos
Change log

May 3, 2020 21:06: Manuel Aburto changed "Edited KOG entry" from "<a href="/profile/126813">Manuel Aburto's</a> old entry - "Tribunal Aduanero y Tribunal Administrativo (TATA)"" to ""Administrative Tax and Customs Court""

Discussion

Taña Dalglish May 3, 2020:
You are welcome, Manuel.
Manuel Aburto (asker) May 3, 2020:
Once again thank you Taña!
Taña Dalglish May 3, 2020:
@ Manuel You will have to change the glossary entry to read: Tribunal Aduanero y ***Tributario*** Administrativo, instead of "Tribunal", or Michael as the awardee can change the entry by going to the "contribute to this entry" top right corner. Regards.
Manuel Aburto (asker) May 3, 2020:
I do apologize for the mistake, the correct term is:

Tribunal Aduanero y Tributario Administrativo
Manuel Aburto (asker) May 3, 2020:
Thanks for the tip Taña!
Taña Dalglish May 2, 2020:
@ Manuel I don't think you have to do that. In the discussion box, simply add a note to say "Corrected term should be xxxx". I think in any event, Michael understood, and his proposal is sound! Regards and stay safe!
Manuel Aburto (asker) May 2, 2020:
Is there a way to correct my question? Michael is right with the term I am asking.
Manuel Aburto (asker) May 2, 2020:
Hi Taña,

At all, you do not cause any controversy.

As to your question, actually TATA is the Spanish acronym for Tribunal Aduanero y Tribunal Administrativo, and as I undertand it is the governing body in charge of deciding in administrative and tax-related cases.

All the information you post is alway useful for me.

Regards,
Taña Dalglish May 1, 2020:
@ Manuel I am not trying to cause controversy here, but on a point of clarification or even my own doubt: TATA here refers to the Act itself, i.e. Tax Appeal Tribunal Act (TATA), so are there two different terms using the same acronym "TATA"? I believe the below reference too is English (American) as opposed to a translated document, but I have not opened it!

TDR KRA Presentation - Deloittewww2.deloitte.com › dam › Deloitte › Documents › tax
PDF
Aug 22, 2019 - from Customs & Border Control(C&BC)- Failure to issue objection decision – The ... appeal to the Tax Appeals Tribunal (TAT) within stipulated timelines. 2) If TP is not ... Independent review by the tax administration (i.e., reviews are undertaken ... 3) **Tax Appeal Tribunal Act (TATA)**, 2013 (Sec 28). 4) Court ... Sorry, I realized after that your "TATA" is related to Nicaragua, duh on my part!!! LOL!

Proposed translations

32 mins
Selected

Administrative Tax and Customs Court

I think there must be a typo in your text ("Tribunal Aduanero y Tribunal Administrativo"), as it should rather read "Tribunal Aduanero y Tributario Administrativo," as per the original text and the actual name of the entity.

I checked the website of the TATA, and I found the following:

"El Tribunal Aduanero y Tributario Administrativo fue creado como un ente autónomo, especializado e independiente del Servicio Aduanero y de la Administración Tributaria, mediante la Ley No. 802, “Ley creadora del Tribunal Aduanero y Tributario Administrativo”, publicada en La Gaceta, Diario Oficial No. 128 del día siete de julio del año dos mil doce.

MISIÓN
Atender oportunamente como última instancia en la vía administrativa los recursos en materia aduanera y tributaria, y las Quejas formuladas por los usuarios aduaneros y los contribuyentes en contra de los funcionarios de la Administración de Aduanas y la Administración Tributaria, procurando que se corrijan aquellas acciones o conductas que afecten sus derechos, para una correcta aplicación de las normativas vigentes."

I would translate it like this: "Administrative Tax and Customs Court"

An alternative could be "Tax and Customs Appeals Court," as this is essentially the role of the entity; however, "administrative court" carries a similar meaning (see https://en.wikipedia.org/wiki/Administrative_court) and is commonly used in official texts.

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Note added at 59 mins (2020-05-02 00:14:48 GMT)
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In Canada, the official tax court is called the "Tax Court of Canada" -- see the link https://www.tcc-cci.gc.ca/tcc-cci_Eng/About.html

Its functions are very similar to the TATA.

Here is more information about the UK Administrative Court: https://www.gov.uk/courts-tribunals/administrative-court

By the way, if I were you, I'd translate the text as "Nicaraguan Administrative Tax and Customs Court." This gives it more context and is more precise.
Example sentence:

The Administrative Tax and Customs Court is the court of final instance that handles tax appeals.

Note from asker:
Michael you are 100% right! I have been wearing eyeglasses for 8 months, but I guess my eyesight is failing. Thank you very, very much for the correction Michael!
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