Article 12
in forceCompulsory enforcement
The recovery of the tax assessment may be effected by means of a writ of execution to be issued by the tax collector.
By way of derogation from Article 4:119, paragraph 1, of the General Administrative Law Act, the costs of the formal notice, the costs of the writ of execution, and interest may also be recovered by means of the writ of execution.
De invordering van de belastingaanslag kan geschieden bij een door de ontvanger uit te vaardigen dwangbevel.
In afwijking van artikel 4:119, eerste lid, van de Algemene wet bestuursrecht kunnen bij het dwangbevel tevens de kosten van de aanmaning, de kosten van het dwangbevel en de rente worden ingevorderd.
Decisions of the Dutch Supreme Court (Hoge Raad) applying this article. Annotations are unofficial translations.
Procedural law; Article 12 of the Collection of State Taxes Act 1990 (Invorderingswet 1990); Article 3 of the Act on costs of collection of state taxes (Kostenwet invordering rijksbelastingen); Articles 4:17 and 7:10 of the General Administrative Law Act (Awb); costs of service of a writ of execution; dispute regarding the dispatch of a formal notice; time of notice of default due to failure to decide on an objection in a timely manner.
Decision on rechtspraak.nl