The One-Tier Board (IVOR nr. 85) 2012/4.7.2.5:4.7.2.5 Government authorities

The One-Tier Board (IVOR nr. 85) 2012/4.7.2.5

4.7.2.5 Government authorities

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

In the case of a corporate bankruptcy in the Netherlands, directors of the company can be held personally liable for various unpaid taxes and social security contributions under the second Insolvency Abuse Act.1 The following authorities may sue such director(s):

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the Tax Collector for taxes and national insurance premiums;

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the industrial insurance boards for employees' insurance premiums; and

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the industry pension funds for pension contributions.

The Netherlands Authority for the Financial Markets (Autoriteit Financiële Markten/AFM) can investigate matters such as insider trading, notification of financial holdings, prospectuses, offer documents and, especially, the annual accounts of listed companies and then take appropriate measures.

Deze functie is alleen te gebruiken als je bent ingelogd.