Chapter IV

The State Treasury has a preferential right over all assets of the tax debtor.

Third parties who believe they have a right, in whole or in part, to movable property upon which an attachment has been levied in respect of a tax…

This article applies to supplementary tax assessments for motor vehicle tax which have been established pursuant to Article 7, paragraph 1, preamble…

For the purposes of this Article, 'bodemzaak' (assets located on the premises) shall be understood to mean: an asset as referred to in Article 22…

The tax collector may recover income tax assessments, insofar as they relate to assets acquired subject to a condition subsequent of death to which a…

The tax collector may recover tax assessments, insofar as they have been imposed on the taxpayer as a result of an attribution of a segregated…

The tax collector is authorised with respect to the tax debtor:

The receiver may, by administrative decision, grant a tax debtor a deferral of payment for a specified period, subject to conditions to be imposed by…

At the request of a tax debtor who resides or is established in a Member State of the European Union or in a state that is a party to the Agreement…

At the request of a tax debtor established in a Member State of the European Union, a tax assessment, insofar as it includes corporate income tax…

The deferral of payment, as referred to in Article 25, eighth paragraph, shall also be terminated in the event that a positive benefit within the…

Rules shall be established by ministerial regulation pursuant to which full or partial remission may be granted to a taxpayer who is unable to pay a…

The recipient shall, by means of an appealable decision, grant an ex officio remission of the amount of a tax assessment still outstanding on 31…

The receiver may interrupt the prescription of a right of action for payment by means of a written notification in which he unequivocally asserts his…

If an amount of import duties or export duties is repaid or remitted in whole or in part, and credit interest or default interest was charged in…

Insofar as the recipient is required, pursuant to a decision by the inspector, to repay import duties or export duties because the duties in question…

The recipient shall determine the amount of the credit interest, the default interest, or the interest referred to in Article 116(6), second and…