handhavingsmoratorium

A handhavingsmoratorium (enforcement moratorium) is a temporary pause in enforcing a rule, during which authorities do not impose penalties for breaches. In the Netherlands, the Tax Administration (Belastingdienst) applied one to the rules on false self-employment (schijnzelfstandigheid) under the Wet DBA, and this pause has since come to an end, so the rules are enforced again.