Legal disputes: Disputes introduced and dealt with

This table gives, by calendar year: the total number of new disputes; the total number of cases closed; the total number of pending disputes at the beginning and end of the year. It also presents details of disputes relating to income taxes, withholding taxes, VAT and miscellaneous taxes. In this table, we refer to ‘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 "Total number" line lists all disputes. Only disputes in the Court of First Instance, the Court of Appeal and the Court of Cassation are then detailed. Following the coronavirus crisis in 2020, the organisation of courts of first instance and courts of appeal has been disrupted. This had an impact on the number of cases closed. Legend: 0 = zero value. Empty cell = no value possible. N/B = data not available.