Chapter VI

The provisions of this Chapter shall, unless otherwise provided, leave unaffected the provisions regarding liability in any other statutory…

By way of derogation from other statutory provisions, joint and several liability for national taxes shall apply to taxes owed by:

Jointly and severally liable for the national taxes owed by the person who, whether or not together with others, has performed a non-obligatory act…

In the event that an employee, while maintaining the employment relationship with their withholding agent, the lender, has been made available by the…

The contractor is jointly and severally liable for the payroll tax:

The principal is jointly and severally liable for the wage tax in respect of work consisting of the manufacture, and any act directed thereto, of…

If the tax debt relates to work as referred to in Article 35a, paragraph 1, the person who, outside of an employment relationship, purchases clothing…

Jointly and severally liable for wage tax, turnover tax, excise duty, consumption taxes on non-alcoholic beverages and on chewing tobacco and snuff…

Joint and several liability rests with:

Each of the directors of a body possessing legal personality within the meaning of the General State Taxes Act (Algemene wet inzake rijksbelastingen)…

Insofar as this does not already follow from Article 33, paragraph 1, point (b), joint and several liability applies to:

Joint and several liability rests with:

Jointly and severally liable for the corporate income tax levied over a period from a fiscal unity as referred to in Article 15, paragraph 1 or 2, or…

The natural person who, whether or not together with his partner and his relatives in the direct line, or the body that, whether or not together with…

Jointly and severally liable for the corporate income tax and dividend tax owed by an entity that is subject to the levy of corporate income tax and…

Jointly and severally liable for the minimum tax levied for a reporting fiscal year as referred to in Article 1.2, paragraph 1, of the Minimum Tax…

If, pursuant to Article 18 of the Legal Transactions Tax Act (Bulletin of Acts and Decrees 1970, 611), transfer tax must be paid in respect of an…

Natural persons for whom, other than as an entrepreneur within the meaning of the Turnover Tax Act 1968, services are performed as referred to in…

Jointly and severally liable for the turnover tax due in respect of the supply of goods to be designated by ministerial regulation is the natural…

Jointly and severally liable for the turnover tax due in respect of the supply of a good is: the pledgee, the mortgagee or the executing party who…

Natural persons and bodies within the meaning of the General State Taxes Act (Algemene wet inzake rijksbelastingen), which have been designated as a…

For the application of Article 32 of the Wage Tax Act 1964, every withholding agent who, pursuant to the first paragraph of that article, is…

If, pursuant to Article 2.15 of the Income Tax Act 2001, components of income of a minor child are attributed to the taxpayer, that child is liable…

If, pursuant to Articles 3.133, 3.135 or 3.136 of the Income Tax Act 2001, premiums for an entitlement to periodic payments are taken into account as…

If, pursuant to the application of Article 19b, paragraph 1 or paragraph 2, first sentence, of the Wage Tax Act 1964 in conjunction with Article 3.81…

With regard to tax assessments concerning income tax due in respect of preserved income as referred to in Article 2.8, seventh paragraph, of the…

Each of the heirs is liable, in proportion to their share in the inheritance, for the inheritance tax due by the legatees as a result of and upon the…

Executors and liquidators of estates appointed by the court are jointly and severally liable for all inheritance tax due by and upon the death of the…

Heirs are not liable beyond the amount of their respective share in the inheritance, increased by the amount of what has been bequeathed to them by…

A third party who has the power to dispose of a bank account number to which income tax has been paid out, is jointly and severally liable for the…

Liability shall be established by means of an appealable decision by the tax collector and shall not take place before the time at which the taxpayer…

Article 700, paragraph 3, of the Code of Civil Procedure does not apply to a precautionary attachment levied by the tax collector against the person…

The amount stated in a court order as referred to in Article 49, paragraph 1, shall be recoverable six weeks after the date of the court order…

The provisions of the first and second sections of Chapter IV regarding rights of recourse and set-off, with the exception of Article 24, paragraph…

A refund resulting from a reduction of a tax assessment against which the amount paid by the person held liable has been debited, as well as a refund…

If recovery from the tax debtor by the person who has paid tax pursuant to Articles 33, paragraph 1, points (a), (b) or (c), 33a, 34, 35, 35a, 35b…

Any person who has been held liable, in whole or in part, for the satisfaction of a tax debt pursuant to Articles 33, paragraph 1, points (b) and…

The liable person who has contributed to the tax is, in his recourse against the tax debtor or the co-liable person, exclusively subrogated in the…