Administrative disputes: complaints lodged and processed

Description

This table gives, by calendar year: the number of complaints received (for income taxes, VAT, withholding taxes, miscellaneous taxes); the number of complaints handled; the number of pending claims at the beginning and end of the year. Administrative litigation includes appeals against tax levies, as provided for in the law. These are internal administrative remedies (complaints and ex officio reliefs). They are specially designed to relieve congestion in courts and tribunals. If a complaint is not submitted to the right center (Individuals, Small and Medium Enterprises, Large Enterprises), we must transfer it internally. To avoid double counting, we must exclude these internal transfers from the number of new claims. The slight difference between the number of claims pending as at 31 December and the number of claims pending as at 1 January is due to the fact that some of these transfers are not made in the month of receipt of the claim. We stopped processing property tax claims at the end of November 2020 with a view to transferring this material to the Walloon Region on 1 January 2021. We had already previously transferred the property tax claims concerning the Flemish Region and the Brussels-Capital Region. The General Administration of Taxation is a target group-oriented organisation made up of three administrations: the Individual Administration; the Administration for Small and Medium-sized Enterprises; the Administration of Large Enterprises. There are a few exceptions: Until 30 June 2020, the Public Administration also had the Eupen Multipurpose Centre, which dealt with all cases in the German-speaking region: individuals, small and medium-sized enterprises and large enterprises. This centre was abolished on 1 July 2020. The files are now processed by the P Liège and PME Liège centres according to the nature of the taxpayers concerned. The Small and Medium-sized Enterprises Administration also includes: the Brussels 4 control centre, which handles Members’ files; the Centre Étranger which, until 30 June 2020, dealt with all the files of non-residents (natural persons and companies). On July 1, 2020, the name "Centre Étranger" was changed to "Centre PME Matières Spécifiques". This centre is responsible for: withholding tax and withholding tax for all taxpayers and for all non-residents; tax on non-residents; VAT for non-residents who are subject to VAT; taxes treated as income taxes; miscellaneous taxes. The Administration Particuliers now handles the files of non-residents - natural persons who are not subject to VAT. Legend: 0 = zero value. Empty cell = no value possible. N/B = data not available.

Resources

Name Format Description Link
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx
54 https://financien.belgium.be/sites/default/files/Statistieken_SD/open-data/administratieve-geschillen-bezwaarschriften.xlsx

Tags

  • réclamations-traitées
  • réclamations-pendantes
  • ontvangen-bezwaarschriften
  • nog-te-behandelen-bezwaarschriften
  • réclamations-reçues
  • behandelde-bezwaarschriften

Topics

  • GOVE
  • ECON

Categories