Taxes are always levied according to procedural law. This means that the Dutch parliament has expressed substantive opinions on all taxes. The execution of tax laws is left to be carried out by the tax authorities. The tax authorities have different duties. Not only must they carry out the various tax laws and determine the level of the tax debt of a tax debtor, they must also collect the tax debts. The task of executing the tax laws is left to the tax inspector and collecting the tax debts is left to the collector.
The levy of State Taxes is provided for in various tax laws. Virtually each tax has its separate law. The best known laws are: income tax, corporation tax and payroll tax. These laws are also known as Acts levying taxes. Besides this there are two coordinating laws, which are the General Administrative Law Act and the State Taxes Act. These contain regulations that apply to all State Taxes. Among other things, these regulations are about the obligation to make tax returns and to respond to inquiries from the tax inspector. Sanctions are also included in these laws.
Collection of taxes
The collection of taxes is regulated in the Collection of State Taxes Act, which also regulates the payment terms that apply for the different tax assessments and the coercive measures the collector may apply. The collector may for instance attach earnings, seize goods and even serve a garnishee order. He may also claim for liability of third parties (de facto directors) for tax debts that arise.
A knowledgeable and experienced lawyer may assist you in disputes with the tax authorities and where necessary, negotiate in order to secure a settlement. Also in case the Dutch Fiscal Intelligence and Investigation Service is running an investigation, we will provide assistance and advice. You may ask questions regarding the abovementioned, free from any obligations. We request you to fill out the contact form to the fullest extent. Subsequently, we will contact you.