Formal tax law

Rules, rules, rules…

Formal tax law consists of rules on describing how a tax debt is determined and collected. This can include procedural law, such as rules about objections, appeals and appeals in cassation. They determine the authorizations of the tax authorities, but also how a tax return should be filed and which requirements the administration must meet. Finally, there are rules about the collection of taxes.

Formal tax law also contains unwritten rules. In the area of the general principles of law, for example, such as principles of confidentiality and legal certainty.

In short, formal tax law is intended to make the levying and collection of tax debts go smoothly.

You not only have obligations, but also rights

The tax authorities have a great deal of instruments for levying and collecting taxes. But the taxpayer also has rights. 

In practice, this is where things sometimes go wrong. As a taxpayer, having rights is not the same as getting them. In such cases, it is good to be able to rely on an expert. The tax lawyers at Jaeger know better than anyone what your rights are, and they fight for them.

Questions about formal tax laws?

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