Tribunal Aduanero y Tribunal Administrativo (TATA)

English translation: Administrative Tax and Customs Court

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Tribunal Aduanero y Tributario Administrativo (TATA)
English translation:Administrative Tax and Customs Court
Entered by: Manuel Aburto

23:14 May 1, 2020
Spanish to English translations [PRO]
Law/Patents - Law: Taxation & Customs / Tax court
Spanish term or phrase: Tribunal Aduanero y Tribunal Administrativo (TATA)
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
Manuel Aburto
Nicaragua
Local time: 06:12
Administrative Tax and Customs Court
Explanation:
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.

--------------------------------------------------
Note added at 59 mins (2020-05-02 00:14:48 GMT)
--------------------------------------------------

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.
Selected response from:

Michael Grabczan-Grabowski
Canada
Local time: 06:12
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4Administrative Tax and Customs Court
Michael Grabczan-Grabowski


Discussion entries: 9





  

Answers


32 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Administrative Tax and Customs Court


Explanation:
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.

--------------------------------------------------
Note added at 59 mins (2020-05-02 00:14:48 GMT)
--------------------------------------------------

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(s):
  • The Administrative Tax and Customs Court is the court of final instance that handles tax appeals.
Michael Grabczan-Grabowski
Canada
Local time: 06:12
Specializes in field
Native speaker of: English
PRO pts in category: 20
Notes to answerer
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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