Judicial litigation: nature of decisions

This table gives, by calendar year, the total number of disputes closed with a detail for: taxes on income, withholding tax, VAT and miscellaneous taxes; courts of first instance and courts of appeal; the nature of the decision. In this table I mean ‘closed dispute’ those whose judgments have become res judicata. This means that, when a dispute is sued on appeal, we take into account the judgment of the Court of Appeal, provided that no further action has been commenced during the legal period. The category “of which other” concerns: decisions for which the complaint is devoid of purpose or has become devoid of purpose as a result of regularisation by a roll relief decision; decisions to accept or reject, in whole or in part, several claims in related cases; files still in progress at the time of their transfer to the regions (e.g. transfer of the property advance payment to the Walloon Region on 1 January 2021). Legend: 0 = null value. Empty cell = no possible value. N/B = data not available.