De beschikking noemt uitstel van betaling en invorderingskosten.

Because beschikking is a de-word in Dutch. Singular nouns in Dutch take either de or het, and this noun belongs to the de group.

• de beschikking
• plural: de beschikkingen

There is no general rule that lets you predict every noun’s article, so this is something learners usually memorize with the noun.

Noemt is the present tense, third person singular form of noemen.

The subject is de beschikking, which is singular, so Dutch uses:

• ik noem
• jij noemt
• hij/zij/het noemt
• de beschikking noemt

So noemt matches the singular subject de beschikking.

It follows the normal Dutch main clause word order:

• De beschikking = subject
• noemt = finite verb
• uitstel van betaling en invorderingskosten = direct object

So it is a straightforward subject + verb + object sentence.

Here van links two nouns and works like of in English.

• uitstel = postponement / deferment
• betaling = payment
• uitstel van betaling = deferment of payment

This is a very normal Dutch pattern: noun + van + noun.

For example:

• het einde van de maand = the end of the month
• een bewijs van betaling = proof of payment

Dutch, especially in official or legal language, often uses noun-heavy expressions.

So instead of saying something more verbal like later betalen, the sentence uses the formal expression uitstel van betaling. This sounds more administrative and legal.

You will often see this style in letters, decisions, tax documents, and regulations.

Because these are being mentioned in a general, indefinite way. The sentence is saying that the decision mentions those topics/items, not necessarily a specific previously identified one.

So Dutch can say:

• noemt uitstel van betaling
• noemt invorderingskosten

If the context made them specific, an article could appear, for example:

• noemt het uitstel van betaling
• noemt de invorderingskosten

But in the original sentence, the zero article sounds natural and formal.

Because Dutch usually writes compound nouns as one word.

This word is built from:

• invordering = collection, recovery
• kosten = costs

Together:

• invorderingskosten = collection costs / recovery costs

English often uses several words where Dutch prefers one compound.

That -s- is a linking sound/letter used in many Dutch compounds. It does not mean possession here, and it is not a separate word.

So:

• invordering + s + kosten → invorderingskosten

This linking -s- is very common in Dutch compounds, although learners usually have to get used to it case by case.

Dutch often uses kosten in the plural when talking about fees, charges, or expenses.

So:

• kost = cost, expense
• kosten = costs, charges, expenses

In administrative language, kosten is much more common for things like legal fees, collection charges, or administrative costs. That is why invorderingskosten sounds natural here.

Not in the everyday sense of gives something a name. In this sentence, noemt means something more like:

• mentions
• states
• lists

So De beschikking noemt ... means that the decision/order/document mentions those items. That is a common formal use of noemen in Dutch.