Chapter VII
in forceObligations for the purpose of recovery
Section None
Obligations for the purpose of recovery
Everyone is obliged, upon request, to the tax collector (ontvanger):
The obligation referred to in Article 58, paragraph 1, point (b), applies without prejudice to a third party in whose possession data carriers are…
The data and information shall be provided clearly, definitively and without reservation, orally, in writing or in any other manner — at the…
No person may successfully invoke the circumstance that they are bound to secrecy on any grounds whatsoever, even if such obligation has been imposed…
With regard to persons subject to the administrative obligation as referred to in Article 52 of the General State Taxes Act (Algemene wet inzake…
In the event that a person as referred to in Articles 58, paragraph 1, 59, paragraph 1, and 62, paragraph 1, has complied with an obligation imposed…
Financial undertakings that are permitted to carry on the business of a bank in the Netherlands pursuant to the Financial Supervision Act (Wet op het…
With regard to a refusal to comply with obligations for the purpose of recovery by third parties, only holders of a spiritual office, civil-law…
The obligations which exist towards the recipient under this chapter shall also apply towards any other official of the Tax and Customs…