Doctrine by topic · DGT Observatory

Appeal: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2014

Current position

The filing of appeals in civil proceedings is subject to the payment of the judicial fee. However, briefs contesting a judgment that are filed when the outcome is unfavorable are not considered appeals and are exempt. The exemption for proceedings affecting exclusively minors only applies if the requested measures concern them solely.

The DGT's position remains constant regarding the distinction between the taxed appeal and the non-taxable contesting briefs. The evolution is limited to the clarification of the exemption scenarios in proceedings involving minors, clarifying that the exclusivity of the measures is a requirement to avoid taxation.

Turning points

  1. V1818-14

    Establishes that the exemption for proceedings affecting exclusively minors includes both the claim and subsequent appeals.

  2. V3165-14

    Qualifies that the exemption in proceedings involving minors does not apply if the measures do not concern them exclusively, such as in the case of the use of the dwelling.

Analysis based on 9 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
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