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Help with tax debts

In the event of collection of a tax debt, the tax authorities have several means to force you to pay your tax debt. You may be faced with a writ of execution, seizure or sequestration and – in the worst case -even detention in prison.

Normally, when dealing with tax matters, the administrative courts are in charge, but if the Tax and Customs Administration is trying to use debt collection means (such as seizure), you can start civil proceedings with a civil court.

On this page we will explain how the lawyers of Booij Bikkers will assist you when confronted by tax debt collection.                                                           

Writ of execution (“dwangbevel”) or seizure

In the event of a writ of execution or a seizure you can start a “procedure of opposition” (“verzetprocedure”) with a civil court.

 When initiating such a civil procedure is a a mandatory requirement to obtain legal representation e.g. hiring a lawyer. We will then proceed to send a summons/ subpoena in your name to the Recipient (who has initiated the writ or seizure), complaining about the seizure or enforcement of the writ of execution.

When during this opposition procedure you cannot complain regarding the amount of debt owed. Furthermore, you cannot plead that you have not received the tax return unless you can convincingly demonstrate that there is justified doubt whether you have received it.

The lawyers at Booij Bikkers can help you when initiating an opposition procedure.

Property seizure (“bodembeslag”), rights of the Tax Authorities

The tax authorities have the right to seize all movable assets on the property of the taxpayer. This includes the inventory, such as machines, computers and office furniture. Stocks and supplies are not covered by the Tax code and may not be seized.

The lawyers of Booij Bikkers are happy to help you in case you are confronted by property seizure.

Suspensive effect no longer applicable

Since January 2018, the suspensive effect of the opposition procedure has been abolished. This means that starting an opposition procedure does not have suspensive effect on the collection of the tax debt. This suspensive effect must be claimed separately in the opposition procedure or a summary proceeding can be started.

The lawyers of Booij Bikkers are happy to help you with the summary proceedings procedure.

Accelerated collection (“versnelde invordering”) by the Tax Authorities

The Tax authorities can also opt to recover the tax debt more quickly. There is no legal means to oppose this course of action as such. Only when the tax authorities implement the writ of execution you have the option to start an opposition procedure.

Directors liability for tax debts

In certain cases, directors can be held personally liable, for unpaid tax debts of the company they work for, by the Tax Authorities. In that case, this may concern the director’s liability in general, liability for tax penalties and / or liability on the grounds of unlawful act (“onrechtsmatige daad” -OD).

The lawyers of Booij Bikkers are happy to assist you in any liability procedure.

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