Chapter I

This Act applies to the recovery of national taxes.

For the purposes of this Act, the following definitions apply:

The tax collector (de ontvanger) is charged with the collection of national taxes.

The tax collector (de ontvanger) is also charged with the collection of the penalty order (strafbeschikking).

For the performance of the activities assigned to a bailiff by or pursuant to the law, insofar as such activities are carried out on the instructions…

The authority of a director, inspector or receiver is not determined by a geographical division of the Kingdom.

The provisions of this Act extend not only to national taxes, but also to the surcharges, interest, and costs related thereto.

By way of derogation from Article 4:92, paragraph 1, of the General Administrative Law Act, the allocation of payments shall be made successively to:

By way of derogation from Article 4:89, paragraph 1, of the General Administrative Law Act, payment of income tax to the taxpayer shall take place…

A claim against the tax collector for the payment of an amount of income tax is not subject to alienation or pledging. By way of derogation from the…

By way of derogation from Articles 2:7, paragraph 2, and 2:8 of the General Administrative Law Act (Algemene wet bestuursrecht), in communications…