De belastingplichtige controleert de WOZ-waarde.

This is the normal Dutch main-clause word order:

• De belastingplichtige = subject
• controleert = finite verb
• de WOZ-waarde = object

So it follows the basic pattern subject + verb + object, just like English:

• The taxpayer checks the WOZ value.

In a simple statement, Dutch usually puts the conjugated verb in the second position.

Because the subject is third-person singular: de belastingplichtige = the taxpayer.

The verb is controleren. In the present tense:

• ik controleer
• jij controleert / controleer je
• hij/zij/u/de belastingplichtige controleert
• wij/jullie/zij controleren

So controleert is the correct form for he/she/it or any singular noun like de belastingplichtige.

Often, yes, this is a very important point.

In Dutch, controleren usually means:

• to check
• to inspect
• to verify

So in this sentence, controleert is more naturally checks or verifies, not controls in the English sense of manages or has power over.

For English speakers, this is one of the most common vocabulary traps.

Belastingplichtige means taxpayer or more literally a person who is liable to pay tax.

It is built from:

• belasting = tax
• plichtig = obliged, liable
• -e = the form used here

So the word literally suggests someone who has a tax obligation.

In official or legal Dutch, this is a very common term.

Because belastingplichtige is a de-word.

Dutch singular nouns normally take either:

• de
• het

Here it is:

• de belastingplichtige

This article does not tell you whether the person is male or female. It is simply the grammatical article used with this noun.

It can refer to either.

Like many Dutch words for people, belastingplichtige is grammatically a de-word, but that does not mean it is specifically masculine or feminine in everyday use. It simply means the taxpayer, regardless of gender.

Because waarde is also a de-word:

• de waarde = the value

Since WOZ-waarde is a compound ending in waarde, the whole compound is also a de-word:

• de WOZ-waarde

A useful Dutch rule is that in compounds, the last part usually determines the gender and article.

The hyphen is used because WOZ is an abbreviation.

In Dutch, when an abbreviation is combined with another noun, a hyphen is usually written:

• WOZ-waarde
• btw-tarief
• EU-land

So the hyphen makes the compound easier to read and is the standard spelling.

WOZ is an abbreviation, and in this sentence it functions as the first part of a compound noun:

• WOZ-waarde

You do not usually add an article directly to WOZ here, because the full noun is the compound WOZ-waarde. The article belongs to the full compound:

• de WOZ-waarde

So grammatically, you should think of WOZ-waarde as one noun.

Usually WOZ is pronounced as separate Dutch letter names, and then followed by waarde.

Roughly:

• W = wee
• O = oo
• Z = zet

Then:

• waarde sounds roughly like VAHR-duh in English approximation, though the Dutch aa and r may differ from your accent.

So the whole thing is approximately:

• wee-oh-zet-VAHR-duh

The stress in waarde is on the first syllable.

A rough English-friendly approximation is:

• buh-LAH-sting-pliKH-ti-guh

A few notes:

• belasting has stress on la
• plicht contains the Dutch ch/g sound, which English does not have
• the final -ige is often pronounced with a weak final vowel, something like -iguh

You do not need a perfect pronunciation immediately, but it helps to notice that this is one long compound-like official word.

It is singular here.

You can tell from the verb:

• De belastingplichtige controleert = singular
• De belastingplichtigen controleren = plural

So:

• singular: de belastingplichtige
• plural: de belastingplichtigen

The plural adds -n, and the verb changes to the plural form controleren.

Yes.

That would mean:

• A taxpayer checks the WOZ value.

The difference is:

• de belastingplichtige = the taxpayer (specific or known)
• een belastingplichtige = a taxpayer (non-specific)

So both are grammatically correct, but they do not mean exactly the same thing.

Because only the abbreviation WOZ keeps its capitals.

In Dutch compounds, if the first element is an abbreviation and the second is a normal noun, the normal noun stays lowercase:

• WOZ-waarde
• EU-regel
• btw-aangifte

So the capitalization is completely normal here.

It can be both, depending on context.

In this sentence, it is a noun:

• de belastingplichtige = the taxpayer

But related forms can also be used adjectivally in legal or formal language, for example in expressions meaning tax-liable or subject to tax.

For a learner, the safest thing is to recognize that in this sentence it is clearly a person noun.

Yes, it sounds fairly formal or administrative.

Words like:

• belastingplichtige
• WOZ-waarde

are very common in government, tax, legal, and municipal contexts.

In everyday casual speech, people might use simpler phrasing depending on the situation, but this sentence itself is perfectly normal in official Dutch.