Tax collection by authorities

The many weapons of the tax authorities

The question of when a tax assessment can be imposed and how it must be paid is largely covered by tax law. The debt recovery side is laid down in the Collection of State Taxes Act. It may also happen that the tax authorities – or you – must make use of the civil law resources, rights and duties that govern relationships between citizens. How much has to be paid, and when? Who can be held liable for that payment? Can you wait for the actual proceedings, or do you have to pay first? And what if it is not possible to pay? What can you do to prevent your assets being seized and sold by the receiver of taxes? Such matters often involve civil law. In such cases, assistance from a lawyer is often legally mandatory.

What can we do for you?

The tax lawyers of Jaeger can help you in the case of proceedings about: Accelerated collection (the collection of taxes or premiums without waiting for the proceedings regarding their level). Objection to unjustified seizure of your money or goods in the implementation of a writ of execution. Directors’ and officers’ liability (for example, for the tax debts of your company). Public sale, and preventing one.

Opposition: writ of summons to the tax authority

An opposition procedure involves proceedings in the civil courts, in which you are obliged, in principle, to engage a lawyer. The lawyer serves the receiver with a writ of summons. This writ of summons contains complaints about the implementation of one or more writs of execution.

Opposition suspends the collection

The objection procedure starts with the issuing of the writ of summons to the receiver. This temporarily suspends the authority of the tax authorities to collect debts until the court has given a ruling on the (legitimacy of the) writs of execution. 

What can’t you do?

An opposition procedure is not a new objection procedure. If no objection is submitted within six weeks of an assessment, it becomes irrevocable in principle. This means you cannot use an opposition procedure to still complain about the imposition and calculation of the assessment. This can only be open to debate if the (level of the) assessment is clearly incorrect. These possibilities are therefore more limited in an opposition procedure.

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