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Expertise

Tax collection proceedings

Tax assessments – possibly carrying penalties or fines and tax interest – are paid during the tax collection phase. Tax collection falls within the remit of the Tax Collector. If you ‘just’ pay your tax assessments, you’ll have little to do with the Tax Collector.

If, however, you do not agree with the payment term, need a postponement of payment or are unable to pay, the Tax Collector will take action. Under the Tax Collection Act of 1990 (IW), the Tax Collector has very far-reaching powers and coercive means to collect tax assessments that can hit you hard, such as seizing your accounts and/or seizing your assets and selling them publicly (Section 11 et seq. in conjunction with Section 49 et seq., Tax Collection Act), holding third parties, such as (former or current) executive or non-executive directors, liable for any unpaid tax debts (Section 32 et seq., Tax Collection Act), requesting information (Section 58 et seq., Tax Collection Act) and even, in very far-reaching cases, committal (Section 20, Tax Collection Act).

If you’re confronted with coercive tax collection means or have a dispute with the Tax Collector regarding your payment terms, we can, of course, take action. We have the requisite expertise and experience regarding tax collection to do so, as well as the requisite civil procedural law knowledge, as, in some cases, the Tax Collector's actions must be challenged under civil law.

In a nutshell

Tax assessments

Penalties and fines

The Dutch Tax Collection Act of 1990 (IW)

Seizure

Coercive tax collection means

Taking action

Contact our specialists

Mr. R.J. (Reinder) de Jong

Mr. R. (Ron) Jeronimus

Knowledge articles on this topic (in Dutch)

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