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Abstract
The new Chilean Tax Courts of Justice (Tax and Customs Courts) were created in January 27, 2009, when law No. 20.322 was published in the Official Gasette. The first and most significant change is that the new tax justice administration is being carried on by specialised courts, which are independent from the Chilean tax authority, which guarantees the due autonomy of the court when judging tax controversies between taxpayers and the Chilean tax authority. This is precisely what was most criticised about the old tax justice administration system, since the Chilean tax administration fulfilled two different roles, as it enforced the compliance of the tax law, and at the same time, it was in charge of resolving the judicial controversies regarding claims that taxpayers would file against the state, assuming the double role of judge and party in the trial at first instance.