Background and procedural conflict In a Consumer Protection process, the Ninth Circuit Civil Court, through Judgment No. 12-15 of March 14, 2025, jointly condemned the

Background and Procedural Conflict In a Consumer Protection case, the Ninth Circuit Civil Court, in Judgment No. 12-15 of March 14, 2025, jointly and severally

Key aspects of the Tax Procedure Code As of May 14, 2020, the provisions of the Tax Procedure Code relating to administrative tax evasion and

Panama has strengthened its corporate regulatory framework with the aim of streamlining the company registry. In this context, companies that remain inactive or in prolonged

When the Tax Administration issues an administrative act without observing the legally established procedure or in excess of the powers conferred upon it, the taxpayer

This crime is addressed in Chapter I of Title X of Book II of the Penal Code, in the following article: “Article 338. Any public