Dutch Legislation

Chapter III

in force

Dwanginvordering

Tax Collection Act 1990 (Invorderingswet 1990) · Articles: 11

11 Article 11

If the taxpayer does not pay a tax assessment within the prescribed period, the tax collector shall serve a written demand upon him to make payment…

12 Article 12

The recovery of the tax assessment may be effected by means of a writ of execution to be issued by the tax collector.

13 Article 13

By way of derogation from Article 4:123 of the General Administrative Law Act, the service of a writ of execution (dwangbevel) shall be effected in…

14 Article 14

By way of derogation from Article 4:116 of the General Administrative Law Act, the enforcement of a writ of execution, which has been served pursuant…

15 Article 15

With regard to a supplementary tax assessment as referred to in Article 9, paragraph 8, and in the cases referred to in Article 10, it is possible:

16 Article 16

If an executory attachment has been levied on an amount to be paid out by the tax collector in one or more instalments pursuant to a provisional…

17 Article 17

The taxpayer may lodge an objection against the enforcement of a writ of execution with the court of the district within which he resides or is…

18 Article 18

Upon the first demand of officials of the National Tax and Customs Administration or of investigative officers as referred to in Article 141 of the…

18a Article 18a

In the enforcement of an executory title on the instructions of the receiver, Article 475, paragraph 3, of the Code of Civil Procedure shall not…

19 Article 19

A third party against whom the tax debtor holds a claim, or from whom the tax debtor will directly acquire a claim arising from an already existing…

20 Article 20

By way of derogation from Article 585, under (a), of the Code of Civil Procedure, a writ of execution or a judgment ordering the payment of damages…