Panama · Courts
Court structure of Panama
Every tier of the judiciary, what it hears, and where an appeal goes next.
The hierarchy, top to bottom
- Supreme and constitutional — Corte Suprema de Justicia
- Nine magistrates; plenary hears constitutional guarantees.
- Appellate — Tribunales Superiores de Justicia
- Four judicial districts.
- First instance — Juzgados de Circuito
- Civil, criminal, family and labour jurisdiction.
- Specialised — Tribunal Administrativo Tributario
- Independent second-instance review of tax assessments.
Every court in the hierarchy
- supremePanama CitySupreme Court of Justice of PanamaNational
- appellatePanama City and district seatsSuperior Courts of Justice of PanamaJudicial district
- specialisedPanama CityMaritime Courts of PanamaNational, with worldwide in rem reach over vessels
- specialisedPanama CityAdministrative Tax TribunalNational
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