Tax Disputes Surge in 2024 Across Curaçao and Aruba, Judicial Report Shows

WILLEMSTAD The Joint Court of Justice recorded a sharp increase in tax-related court cases in 2024, particularly in Curaçao and Aruba. This is revealed in the Court’s annual report for the year, which notes that the rise in cases has significantly increased the case backlog, as many were not resolved within the same year. 

On Curaçao, the number of tax cases concluded tripled, rising from just over 400 in 2023 to more than 1,200 in 2024. Meanwhile, new filings also grew from just above 300 to over 600 in the same period. Aruba saw its backlog double, from nearly 300 to almost 600 pending tax cases by the end of 2024. 

Across all islands under the jurisdiction of the Court, nearly 1,200 tax disputes remained unresolved at the close of 2024. This makes tax litigation one of the most significant contributors to the Court’s administrative law caseload, which overall increased by more than 18 percent compared to the previous year. 

The Court warns that the growing number of tax cases is placing added pressure on the organization. Because court proceedings are time-consuming and involve multiple stages, the impact of the 2024 surge will likely be felt well into the following year. 

Additionally, the Court points out that its current method of measuring workload does not account for supplementary responsibilities such as supervision, training obligations, and quality assurance. Efforts are underway to develop a more accurate system to assess the true strain on the Court's resources.




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