High Administrative Tax and Audit Court

1. The High Administrative, Tax and Audit Court is the highest body in the hierarchy of the administrative, tax and audit courts, without prejudice to the competence of the Supreme Court of Justice.

2. The President of the High Administrative, Tax and Audit Court is elected from among and by respective judges for a term of office of four years.

3. It is incumbent upon the High Administrative, Tax and Audit Court as a single instance to monitor the lawfulness of public expenditure and to audit State accounts.

4. It is incumbent upon the High Administrative, Tax and Audit Court and the administrative and tax courts of first instance:

a) To judge actions aiming at resolving disputes arising from legal, fiscal and administrative relations;

b) To judge contentious appeals against decisions made by State organs, their respective office holders and agents;

c) To perform all the other functions as established by law.