The inspector imposes tax assessments and penalty decisions. The collector is responsible for the collection of these (tax) liabilities. They can even do this whilst objection or appeal proceedings are still pending. Hence, the relevant institution does not have suspensive effect.
Often, deferment of payment is granted as long as an assessment or a penalty decision has not become irrevocable, however ever more often this is not the case, or only on the condition that security is provided. A reaction to this kind of adverse or conditional deferment decision requires a careful consideration. In this respect, it is also important to anticipate potential follow-up actions of the collector. After all, they dispose of a vast range of authorities and resources that they can deploy. Correct and timely communication with the collector can often prevent that these measures with disproportional consequences affect you. The attorneys-at-law at De Bont Advocaten have extensive experience with this.
In pursuance of the Dutch Collection of State Taxes Act, the collector can also hold parties other than the taxpayer liable for outstanding tax liabilities. Best known is the directors’ and officers’ liability. In this respect the notification of inability to pay plays an important role – even before the notice of liability – due to the consequences for the case. Knowing when, and how and what, you need to notify often makes the difference between being held liable or not.
Other frequently occurring liabilities are the vicarious tax liability and the recipients’ liability, the liability of the transferor of a substantial interest for the corporation tax of the private limited company, or the liability of the person encumbered with the relocation of a corporate seat.
If the collector holds a third party liable then objections and appeal can be lodged against this decision. Conducting these kinds of proceedings requires specific knowledge of tax (liability) law and procedural tax law. Much also depends on the furnishing of evidence and the pursued strategy. The attorneys-at-law at De Bont Advocaten have extensive experience and expertise in conducting these kinds of proceedings.
The collector can also impose an attachment without intervention of the civil court, the only thing that they need to do for this is to issue a writ of execution. The imposition of this kind of attachment and a proposed execution can be challenged before the civil court. The attorneys-at-law at De Bont Advocaten dispose of the knowledge and experience for the institution of these proceedings.
