Anel Miranda Batista
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Anel Miranda Batista is a magistrate of the Tribunal Administrativo Tributario (TAT) in Panama, known for his critical approach to fiscal policies and legal interpretations. He has served the tribunal since its inception in 2011 and is recognized for his dissenting opinion on controversial rulings, including a significant case regarding a $20.2 million tax credit.
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Anel Miranda Batista is currently one of the three main magistrates at the TAT.
Tribunal tributario se renueva: designados a magistrados pasaron la Comisión de CredencialesLa Prensa – leading Panamanian daily, est. 1980·
Panama· 2025-08-22
Panama· 2025-08-22
Anel Miranda Batista is one of the magistrates of the Tribunal Administrativo Tributario who disagreed with a controversial ruling.
Tribunal Tributario bajo fuego: magistrados con períodos vencidos, fallos millonarios y peritajes costososLa Prensa – leading Panamanian daily, est. 1980·Panama· 2025-07-11
Panama· 2025-07-11
