税务法院对因税法而产生的法律和事实问题具有管辖权。

The tax court has jurisdiction over questions of law and fact arising under the tax laws.

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为了摆脱OECD的名单，需要签署12项有效的税务信息交流条约才具有司法管辖权。

To get off the OECD list, a jurisdiction needs 12 active tax-information-exchange treaties.

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首先出现的是财政署法院，是从负责处理财税争议的御前会议的税务部脱离出来的，尽管它的管辖权范围通过各种方式得到了拓宽。

The first was the Court of Exchequer, which emerged from the tax department of the Curia as the arena for the settlement of revenue disputes although this jurisdiction was widened by various methods.

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