1 → 3 split
In DR Congo
No separate tax jurisdiction. A dispute over an assessment goes to the ordinary courts alongside every other civil matter, with no specialist bench hearing it.
1 → 3 split
Who does what
Tribunal de Grande Instance (Regional court)Commercial litigation · Civil litigation (first instance)
Direction Générale des Impôts (Directorate-general of taxes)Issuing tax identification numbers · Tax disputes · Income tax assessment and collection · VAT administration
Conseil d'État (Council of State)Advising on draft legislation · Tax disputes · Challenging an official decision
Main similarities
- Tax disputes
Main differences
- Advising on draft legislation
- Challenging an official decision → Verwaltungsgericht
- Civil litigation (first instance) → Amtsgericht, Landgericht
- Commercial litigation → Kammer für Handelssachen, Landgericht
- Income tax assessment and collection → Finanzamt
- Issuing tax identification numbers → Bundeszentralamt für Steuern
- VAT administration → Finanzamt
Function by functionShowHide
Function by function
01 · Tax disputesFinanzgericht → Direction Générale des ImpôtsClose
Ecwevo describes how systems correspond in practice. It is not legal, tax or immigration advice.