Act No. 164 / 2013 Coll.
Act on international cooperation in tax administration and on the amendment of other related laws
Valid
Law
Effective from 21.06.2013
Contents
ČÁST PRVNÍ
HLAVA I
§ 1
§ 2
§ 3
HLAVA II
§ 4
§ 5
§ 6
§ 7
§ 8
§ 8a
HLAVA III
Díl 1
§ 8b
Díl 2
§ 9
§ 10
§ 11
§ 12
Díl 3
Oddíl 1
§ 12a
§ 12b
§ 12c
§ 12d
§ 12e
§ 12f
§ 12g
§ 12h
Oddíl 2
§ 13
Oddíl 3
Pododdíl 1
§ 13a
§ 13b
§ 13c
§ 13d
§ 13e
§ 13f
§ 13g
§ 13h
§ 13i
§ 13j
§ 13k
§ 13l
§ 13n
§ 13p
Pododdíl 2
§ 13q
§ 13r
Pododdíl 3
§ 13s
§ 13t
§ 13ta
Oddíl 4
§ 13u
§ 13v
§ 13w
§ 13x
§ 13y
§ 13z
Oddíl 5
§ 13za
§ 13zb
§ 13zc
§ 13zd
§ 13ze
§ 13zf
§ 13zg
§ 13zh
§ 13zi
§ 13zj
§ 13zk
§ 13zl
§ 13zm
§ 13zn
§ 13zp
§ 13zq
Oddíl 6
Pododdíl 1
§ 14
§ 14a
§ 14b
§ 14c
§ 14d
§ 14e
§ 14f
§ 14g
Pododdíl 2
§ 14h
§ 14i
§ 14j
§ 14k
§ 14l
§ 14m
§ 14n
§ 14o
§ 14p
§ 14r
§ 14s
Oddíl 7
Pododdíl 1
§ 14t
§ 14u
§ 14v
§ 14w
§ 14x
§ 14y
§ 14z
§ 14za
§ 14zb
§ 14zc
§ 14zd
§ 14ze
§ 14zf
§ 14zg
§ 14zh
§ 14zi
§ 14zj
§ 14zk
§ 14zl
§ 14zm
§ 14zn
§ 14zo
§ 14zp
Pododdíl 2
§ 14zq
§ 14zr
§ 14zs
§ 14zt
§ 14zu
§ 14zv
§ 14zw
§ 14zx
§ 14zy
Pododdíl 3
§ 14zz
§ 14zza
§ 14zzb
§ 14zzc
§ 14zzd
§ 14zze
§ 14zzf
§ 14zzg
§ 14zzh
§ 14zzi
§ 14zzj
Pododdíl 4
§ 14zzk
§ 14zzl
§ 14zzm
§ 14zzn
§ 14zzo
§ 14zzp
§ 14zzq
§ 14zzr
§ 14zzs
Pododdíl 5
§ 14zzt
§ 14zzu
§ 14zzv
Pododdíl 6
§ 14zzw
§ 14zzx
Díl 5
§ 16
§ 17
HLAVA IV
§ 18
§ 19
§ 19a
§ 19b
§ 19c
§ 20
HLAVA V
Díl 1
§ 21
Díl 2
§ 22
§ 23
§ 24
Díl 3
§ 25
§ 26
§ 27
§ 28
HLAVA VI
§ 29
§ 30
§ 30a
§ 31
§ 32
§ 33
ČÁST DRUHÁ
§ 34
ČÁST TŘETÍ
§ 35
ČÁST ČTVRTÁ
§ 36
Zobrazeno prvních 200 z celkem 1722 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
164
THE LAW
of 2 May 2013
on international cooperation in tax administration and amending other related laws
Parliament has decided on this law of the Czech Republic:
INTERNATIONAL COOPERATION IN TAX MANAGEMENT
GENERAL PROVISIONS
Subject matter
(1) This law regulates the procedure and conditions under which the tax administrator cooperates with the competent authorities of other States,
(a) in accordance with the European Union law governing administrative cooperation in the field of taxation (1) in respect of another Member State of the European Union (hereinafter referred to as "another Member State"); or
(b) on the basis of an international tax agreement which forms part of the legal order of the Czech Republic (hereinafter referred to as the "international agreement"), in relation to the State or jurisdiction with which the international agreement was concluded (hereinafter referred to as the "Contracting State").
(2) International cooperation in the management of taxes (hereinafter referred to as "international cooperation") shall be granted or accepted in the form of:
(a) exchange of information upon request;
(b) automatic exchange of information;
(c) exchange of information on its own initiative;
(d) service of documents,
(e) participation in acts, partial proceedings or other procedures of the tax administrator;
(f) carrying out parallel tax checks; or
(g) the implementation of joint tax checks.
(3) Information for the purposes of this Act means information for which the tax administrator can reasonably assume their importance for tax management. For the purposes of the exchange of information on request, it is sufficient that the requesting contact point considers that, in accordance with its national law, there is a reasonable possibility that the information is relevant to the tax administration of a designated or identifiable tax entity and is justified for the purposes of the investigation.
(4) Tax for the purposes of this Act shall mean:
(a) cash transactions which the law refers to as tax;
(b) the local fee;
(c) cash transactions of a similar nature to the cash transactions referred to in (a) or (b) imposed by another Member State or its territorial or administrative total; or
(d) cash benefits provided for by an international agreement, except compulsory social security contributions.
(5) Under this law, no action is taken
(a) mutual assistance between the Member States concerned in criminal matters;
(b) international assistance in the recovery of certain financial claims; or
(c) international cooperation in the management of taxes to the extent that it is regulated directly by the European Union3).
(6) The laws governing the avoidance of double taxation in respect of a non-State jurisdiction shall be treated as an international agreement under paragraph 1 (b) for the purposes of international cooperation in tax administration.
Other State and its Contact Point
(1) For the purposes of this Act, another State means:
(a) another Member State; or
(b) the Contracting State.
(2) For the purposes of this Act, the contact point of another State shall be the authority competent to carry out international cooperation:
(a) in accordance with the relevant European Union law governing administrative cooperation in the field of taxation (1); or
(b) under an international agreement.
Relation to the Tax Code
International cooperation shall be carried out according to the tax rules, unless otherwise provided for in this law.
ORGANISATION SECURITY
Ministry of Finance
(1) The Ministry of Finance (hereinafter referred to as the Ministry) ensures the implementation of international cooperation.
(2) The Ministry shall inform the European Commission without delay of the authority which exercises the responsibility of the Central Contact Authority and the responsibility of the Contact Authority; send this information simultaneously to the competent authorities of other Member States.
(3) The Ministry will publish in the Financial Rapporteur the authority which exercises the responsibility of the Contact Authority.
Contact point
The contact point shall be the central contact authority or the contact authority.
Central liaison body
(1) The General Financial Directorate shall exercise the authority of the Central Contact Authority.
(2) The central liaison body ensures communication with the contact points of another State.
(3) The central liaison body shall keep a list of contact authorities and publish that list in a way that allows remote access.
(4) The central liaison body may take over the processing of an application for international cooperation, even if the liaison body is competent to handle it. It shall inform the contact authority of this procedure and inform the requesting contact point of another State.
Contact authority
(1) The Ministry may entrust the tax administrator with the exercise of the responsibility of the liaison body; it shall immediately inform the Central Contact Authority and the European Commission of such delegation.
(2) The liaison body is under the authority of the central liaison body when implementing international cooperation.
(3) The contact authority shall inform the central liaison body of the request sent directly to the contact point of another State or of the request received directly from the contact point of another State as well as of the reply to the request received.
(4) Where the liaison body receives a request for international cooperation requiring action not falling within its competence, it shall forward the request to the central liaison body without delay and inform the requesting contact point of another State thereof. The time limit for the processing of an application provided for in Article 10 (2) or (3) in the case of this procedure shall begin to run on the day following the transmission of the application to the central liaison office.
Tax administrator
(1) Acts, sub-proceedings or other procedures for granting international cooperation shall be carried out by the tax administrator designated by the contact point.
(2) The tax administrator shall inform the contact point without delay of any acts, sub-procedures or other procedures carried out and transmit to the tax authority the necessary documents for the provision of international cooperation and, where appropriate, may, via the contact point, request the requesting point of contact of another State to complete the supporting documents.
(3) The tax administrator may request international cooperation only by means of a contact point to which it shall transmit a processed application, accompanied where appropriate by the documents necessary for the implementation of international cooperation.
Specific provisions for automatic exchange of information
(1) The tax administrator who carries out acts, sub-procedures or other procedures for the automatic exchange of the information notified shall be the Specialised Financial Office. The search and control procedures for this exchange of information shall also be carried out by another Financial Office.
(2) The tax administrator shall, when automatically exchanging the information notified, transmit to the central liaison body the information obtained from the notification.
(3) The tax administrator may, through the contact point, coordinate with another State the procedure for the automatic exchange of the information notified.
EXCHANGE OF INFORMATION
Exchange of own-initiative information
Conditions and time limits for the exchange of information on own initiative
(1) The contact point shall, on its own initiative, provide the contact point of another State with the information at its disposal if:
(a) reasonably assumes that a tax reduction may occur in that other State;
(b) a lower tax has been established or an exemption has been applied in the Czech Republic which could result in an increase in tax or tax liability in that other State;
(c) business between tax entities with tax obligations in different States is carried out through one or more States so that a tax reduction may occur in one of those States;
(d) reasonably assumes that there may be a tax reduction by means of a transfer of profits between connected persons defined under the Income Tax Act; or
(e) it reasonably assumes that the information provided would enable the finding of facts which may affect the determination of tax in that other State.
(2) The contact point may, on its own initiative, provide the contact point of another State with information at its disposal which may be relevant to the management of taxes in that other State.
(3) The information referred to in paragraph 1 shall be provided without delay and no later than one month after the contact point has obtained it.
(4) The contact point shall, in the event that information is communicated to it on its own initiative to the contact point of another Member State, acknowledge receipt of such information without delay and at the latest within 7 working days of the date of receipt, as a rule through a common communication network.
Exchange of information on request
Procedure for exchange of information on request
(1) The contact point may request the contact point of another State to provide information relating to tax administration where own sources of information have already been exhausted or would jeopardise the objective of tax administration.
(2) From the date of dispatch of the contact point's request until the date of receipt of the reply to that request or until the date of dispatch of the notification of the termination of international cooperation in the case in point, the time limit for determining the tax under the tax rules shall not run.
(3) At the request of a contact point of another State, the contact point shall provide information relating to the administration of the taxes at its disposal. Otherwise, it shall carry out the acts, sub-procedures or other procedures necessary to obtain the information required.
(4) The request referred to in paragraph 1 or 3 shall contain at least information on the reason for the request and the specification of the information requested.
(5) Where the application referred to in paragraph 1 or 3 consists in providing information relating to a group of tax entities which cannot be individually identified, the application shall include:
(a) a detailed description of the group of tax entities;
(b) a summary of the interpretation of the legislation in question in the field of taxation and the grounds on which it may be considered that members of that group are acting in conflict with it;
(c) an explanation of the expected benefit of the information required to determine whether the legislation referred to in (b) has been infringed; and
(d) further information on the involvement of a third party or a non-legal entity that actively contributes to a possible infringement of the legislation referred to in point (b) of the members of that group, where appropriate in the light of the circumstances of the case.
(6) The request referred to in paragraph 1 or 3 may require that the operations, sub-procedures or other procedures necessary to obtain the required information be carried out; the request must be duly substantiated.
(7) Where the contact point considers that the acts, sub-procedures or other procedures which have been requested to be implemented pursuant to paragraph 6 are not necessary or cannot be implemented, it shall inform the contact point of another State without delay, including the reasons for the request.
(8) If an explicit request by the contact point of another State to provide the original document cannot be complied with, the contact point shall provide a copy thereof or a copy thereof.
Time limits
(1) The contact point shall confirm receipt of the request for information to the contact point of another Member State without delay and no later than seven working days after the date of receipt of the request, as a general rule through a common electronic communications network of the European Union (hereinafter referred to as the "common communication network").
(2) The contact point shall provide the information referred to in Article 9 without delay, no later than two months after the date of receipt of the request and, if it is not available, it shall provide it no later than 3 months after the date of receipt of the request.
(3) Where the contact point cannot provide information to the contact point of another State within the time limit set in accordance with paragraph 2, it shall inform it without delay, but not later than three months after the date of receipt of the request, of the reasons for the failure to provide the information and of the date on which it may be expected to provide the information requested. The information shall be provided no later than 6 months after the date of receipt of the request.
(4) The period referred to in paragraph 2 or 3 may be extended by agreement of the contact points.
Complement of application
(1) The contact point shall notify the contact point of another State within one month of the date of receipt of the request for information of any deficiencies in the request and request its addition.
(2) The time limits laid down in Article 10 (2) start to run on the day following the receipt of the necessary additional information.
Conditions for refusal to provide information
(1) The contact point may refuse to provide information if the requesting contact point of another State:
(a) it has not exhausted the possibility of obtaining information under the legal order of that other State, except where its exhaustion would jeopardise the purpose of that information; or
(b) is not entitled to provide similar information under the law of that other State.
(2) If the contact point does not have the information required and cannot obtain or refuse to provide the information in any way for the reasons set out in paragraph 1, it shall immediately inform the requesting contact point of another State of the reasons for not providing the information, but no later than one month from the date of receipt of the request.
(3) The contact point may not refuse to provide information on the grounds that this information is not relevant for tax administration purposes in the Czech Republic.
Automatic exchange of information
General provisions for automatic exchange of information
Definition of automatic exchange of information
(1) Automatic exchange of information means the regular and systematic provision of pre-determined information by the central liaison body to a contact point of another State which takes place during regular periods without prior request.
(2) Automatic exchange of notified information means the automatic exchange of information obtained by the tax administrator from a person involved in tax administration and related acts, sub-procedures or other procedures under this law, whether or not the information obtained is provided abroad.
Subject matter of automatic exchange of information
(1) The subject of the automatic exchange of the notified information shall be the information notified by:
(a) financial institutions;
(b) multinational enterprise groups;
(c) intermediaries of cross-border arrangements,
(d) platform operators.
(2) The subject of automatic information exchange is also information
(a) by type of income and property;
(b) tax opinions with a cross-border element.
(3) Under an international agreement, the information referred to in paragraphs 1 and 2 may also be subject to automatic exchange of information.
Communication to the European Commission
(1) The central liaison body shall communicate to the European Commission once a year statistical information relating to automatic exchanges of information
(a) by type of income and property;
(b) notified by financial institutions;
(c) notified by multinational enterprise groups; and
(d) notified by platform operators.
(2) The central liaison body shall, at the same time as the statistical information referred to in paragraph 1, provide information on costs, benefits and changes related to the automatic exchange of the information.
Procedure for receiving information by the Central Contact Authority
The Central Contact Authority shall receive and use information from the contact point of another State.
Exceptional extension of the deadline
The Government may, to the extent provided for by a European Union regulation, provide for an extension of the deadline for the automatic exchange of information with another Member State.
Electronically operated submission
(1) If the automatic exchange of submission information is done electronically, it can only be done by means of a public administration information system managed for this purpose by the Financial Administration of the Czech Republic.
(2) An action taken in a manner other than that referred to in paragraph 1 shall not have the effect of lodging it electronically. The provisions of the Tax Code on additional confirmation of an act by other means shall not apply.
(3) The format and structure of the data report will be made public by the central liaison body in a way that allows remote access.
Additional notification
(1) The tax administrator may invite a tax entity to submit an additional notification unless that tax entity has submitted a notification, even if it has been obliged to do so, or if the tax administrator finds that the notification submitted or the additional notification is incomplete. To this end, it shall set a reasonable time limit which shall not be less than 15 days from the date on which the notice was received. The last day of that period shall not be after the date on which the obligation to keep the documents expires.
(2) The provisions of this Act governing the notification shall apply mutatis mutandis to the additional notification.
Additional notification
(1) The tax administrator may invite the tax body to submit an additional declaration unless the tax entity has submitted a declaration, even if it has been obliged to do so, or if the tax administrator finds that the declaration submitted or the additional declaration is incomplete. To this end, it shall set a reasonable time limit which shall not be less than 15 days from the date on which the notice was received. The last day of that period shall not be after the date on which the obligation to keep the documents expires.
(2) The provisions of this Act governing notification shall apply mutatis mutandis to additional notification.
Automatic exchange of information by type of income and property
Scope and conditions of automatic exchange of information
(1) In the case of automatic exchange of information by type of income and property, information shall be provided concerning persons or entities without a legal personality who, under the legislation of another State, are subject to taxation in that other State because of their residence, permanent residence, registered office or place of management, according to the types of income or property referred to in the relevant European Union law governing administrative cooperation in the field of taxation (2) and laid down by the Ministerial Decree. A tax identification number or any other similar number of that person or entity without a legal personality used for tax purposes in that other State shall be provided together with that information.
(2) The information referred to in paragraph 1 shall be provided only on the types of income or property for which the information is available. These species shall be communicated by the central liaison body to the European Commission and the Ministry.
(3) Unless otherwise specified, the central liaison body shall provide the information referred to in paragraph 1 at least once per calendar year, no later than six months after the end of the tax period in which it obtained the information.
(4) Where the Czech Republic provides information on types of income or property other than those laid down in the Decree referred to in paragraph 1 to another Member State by mutual agreement or by international agreement, the Central Contact Authority shall notify the European Commission of this fact and provide it with this agreement or international agreement.
(5) The central liaison body may inform the central liaison body of another Member State that it requires that information relating to a particular type of income or property provided for in the decree referred to in paragraph 1 is not provided; it shall inform the European Commission and the Ministry thereof.
Automatic exchange of information notified by financial institutions
General provisions
Preliminary provisions
In the automatic exchange of information notified by financial institutions, information shall be provided for persons subject to tax in another State and for whom the information is reported by financial institutions.
Terms
(1) If the term used in this section is defined in the case of automatic exchange of information
(a) with another Member State in Annex 1 to this Law, is always relevant to that Annex;
(b) the Contracting State of the Convention on Mutual Administrative Assistance in Tax Matters in Annex 1 to this Act has the meaning given by that Annex, unless a bilateral international agreement governing the automatic exchange of information notified by financial institutions is applicable between that Contracting State and the Czech Republic;
(c) with a Contracting State in an international agreement, is of relevance to this International Treaty, even if it is defined in this section; if the contract does not define terms, the meaning given in Annex 1 to this Act shall be that which is relevant.
(2) The list of States Parties referred to in paragraph 1 (b) and (c) shall be published by the Ministry in the Financial Rapporteur.
Reporting Czech Financial Institution
(1) The notifying Czech financial institution shall mean a financial institution in the Czech Republic not referred to in paragraph 2.
(2) Non-Reporting Czech Financial Institution means:
Contents
ČÁST PRVNÍ
HLAVA I
§ 1
§ 2
§ 3
HLAVA II
§ 4
§ 5
§ 6
§ 7
§ 8
§ 8a
HLAVA III
Díl 1
§ 8b
Díl 2
§ 9
§ 10
§ 11
§ 12
Díl 3
Oddíl 1
§ 12a
§ 12b
§ 12c
§ 12d
§ 12e
§ 12f
§ 12g
§ 12h
Oddíl 2
§ 13
Oddíl 3
Pododdíl 1
§ 13a
§ 13b
§ 13c
§ 13d
§ 13e
§ 13f
§ 13g
§ 13h
§ 13i
§ 13j
§ 13k
§ 13l
§ 13n
§ 13p
Pododdíl 2
§ 13q
§ 13r
Pododdíl 3
§ 13s
§ 13t
§ 13ta
Oddíl 4
§ 13u
§ 13v
§ 13w
§ 13x
§ 13y
§ 13z
Oddíl 5
§ 13za
§ 13zb
§ 13zc
§ 13zd
§ 13ze
§ 13zf
§ 13zg
§ 13zh
§ 13zi
§ 13zj
§ 13zk
§ 13zl
§ 13zm
§ 13zn
§ 13zp
§ 13zq
Oddíl 6
Pododdíl 1
§ 14
§ 14a
§ 14b
§ 14c
§ 14d
§ 14e
§ 14f
§ 14g
Pododdíl 2
§ 14h
§ 14i
§ 14j
§ 14k
§ 14l
§ 14m
§ 14n
§ 14o
§ 14p
§ 14r
§ 14s
Oddíl 7
Pododdíl 1
§ 14t
§ 14u
§ 14v
§ 14w
§ 14x
§ 14y
§ 14z
§ 14za
§ 14zb
§ 14zc
§ 14zd
§ 14ze
§ 14zf
§ 14zg
§ 14zh
§ 14zi
§ 14zj
§ 14zk
§ 14zl
§ 14zm
§ 14zn
§ 14zo
§ 14zp
Pododdíl 2
§ 14zq
§ 14zr
§ 14zs
§ 14zt
§ 14zu
§ 14zv
§ 14zw
§ 14zx
§ 14zy
Pododdíl 3
§ 14zz
§ 14zza
§ 14zzb
§ 14zzc
§ 14zzd
§ 14zze
§ 14zzf
§ 14zzg
§ 14zzh
§ 14zzi
§ 14zzj
Pododdíl 4
§ 14zzk
§ 14zzl
§ 14zzm
§ 14zzn
§ 14zzo
§ 14zzp
§ 14zzq
§ 14zzr
§ 14zzs
Pododdíl 5
§ 14zzt
§ 14zzu
§ 14zzv
Pododdíl 6
§ 14zzw
§ 14zzx
Díl 5
§ 16
§ 17
HLAVA IV
§ 18
§ 19
§ 19a
§ 19b
§ 19c
§ 20
HLAVA V
Díl 1
§ 21
Díl 2
§ 22
§ 23
§ 24
Díl 3
§ 25
§ 26
§ 27
§ 28
HLAVA VI
§ 29
§ 30
§ 30a
§ 31
§ 32
§ 33
ČÁST DRUHÁ
§ 34
ČÁST TŘETÍ
§ 35
ČÁST ČTVRTÁ
§ 36
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 164 / 2013 Coll., on International cooperation in tax administration and on the amendment of other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.06.2013 |
|---|---|
| Effective from | 21.06.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0