Legal disputes: nature of decisions

This table gives, by calendar year, the total number of cases closed, with details for: income taxes, withholding taxes, VAT and miscellaneous taxes; courts of first instance and courts of appeal; the nature of the decision. In this table, we understand "closed disputes" as those whose judgments have become res judicata. This means that, when a dispute is pursued on appeal, we take into account the judgment of the Court of Appeal, provided that no other appeal has been lodged within the statutory time limit. The category ‘of which other’ concerns: decisions in respect of which the complaint has become devoid of purpose or has become devoid of purpose following regularisation by a roll-based relief decision; decisions to accept or reject, in whole or in part, several complaints in related cases; files still pending at the time of their transfer to the Regions (e.g. the transfer of the property tax to the Walloon Region on 1 January 2021). Legend: 0 = zero value. Empty cell = no value possible. N/B = data not available.