Wet wederzijdse bijstand in de Europese Unie bij invordering van belastingschulden en enkele andere schuldvorderingen 2012

This is a Dutch national law from 2012 that sets out how the Netherlands cooperates with other EU member states to recover unpaid tax debts and certain other claims owed to public authorities. It gives the Dutch tax and collection authorities the legal basis to request and provide help across borders when a debtor has assets or residence in another member state. The title suggests it implements EU rules on mutual assistance in debt recovery, but this summary is based on metadata only, not the full legislative text. The law mainly affects tax authorities, debt collectors, and individuals or businesses who owe tax or related claims in the Netherlands and another EU country. It does not appear to change general tax rates or obligations for the wider public.