Act No. 170 / 2004 Coll.
Act amending Act No. 523 / 1992 Coll., on Tax Advice and Chamber of Tax Advisers of the Czech Republic
Valid
Effective from 01.05.2004
Text versions:
01.05.2004
16.04.2004
170
THE LAW
of 25 March 2004
amending Act No. 523 / 1992 Coll., on Tax Advice and the Chamber of Tax Advisers of the Czech Republic
Parliament has decided on this law of the Czech Republic:
Act No. 523 / 1992 Coll., on Tax Advice and Chamber of Tax Advisers of the Czech Republic, is amended as follows:
1. In Article 1, the words "in accordance with the law of the European Communities (1) 'shall be added at the end of point (b).
footnote 1 is replaced by the following:
"(1) Council Directive 89 / 48 / EEC of 21 December 1988 on a general system for the recognition of higher education diplomas awarded on completion of at least three years of vocational education and training. Council Directive (EEC) 92 / 51 of 18 June 1992 on the second general system for the recognition of vocational training supplementing Directive 89 / 48 / EEC (92 / 51 / EEC). Treaty establishing the European Community of 25 March 1957, as amended by the Single European Act, the Maastricht Treaty, the Treaty of Amsterdam and the Treaty of Nice. ';
footnote (1) shall be renumbered footnote (1a), including the reference to that footnote.
2. In Article 3 (2), the words "is' are replaced by the words" means' and after the words "(hereinafter referred to as the list) 'the words" pursuant to § 4 (2) and (3) or the natural person registered in the list referred to in § 4 (4)' are inserted.
3. In the first sentence of Article 4 (1), the words "the list or registration in 'shall be inserted after the words" the list or registration in' and the words "the list certificate 'shall be inserted after the words" the list'.
4. In Article 4 (2), the words "unless registered in accordance with paragraph 3 or registered in accordance with paragraph 4," shall be inserted after the words "Natural person."
5. in Paragraph 4, the following paragraphs 3 and 4 are inserted after paragraph 2:
"(3) In the list the chamber also writes
(a) a citizen of a State other than a Member State of the European Union if he proves to be entitled to provide tax advice in a State with which the Czech Republic has concluded an international agreement which obliges him to provide tax advisors of that State with access to tax advice; and
(b) an established tax advisor under the conditions laid down in Sections 8c and 8d.
(4) It shall register the visiting tax advisor in the list of chambers under the conditions laid down in Sections 8e and 8f. ';
Paragraph 3 shall become paragraph 5.
6. In the title of Section 5, the words "and the difference test 'are added at the end of the text.
7. In the introductory sentence of paragraph 1, the words "pursuant to Article 4 (2) 'shall be inserted after the words" a natural person'.
8. in Paragraph 5 (1) (e), including footnote 3a, read:
"(e) have obtained higher education at least within the framework of an accredited bachelor's programme, 3a)
(3a) Paragraph 46 of Act No. 111 / 1998 Coll., on Higher Education and on the amendment and addition of other laws (Act on Higher Education). '
9. Paragraph 5 (3) reads as follows:
"(3) The procedure for the qualification or differential examination shall begin on the date on which the application for the qualification or differential examination was submitted to the chamber. The application for the qualification test shall state the name and surname, birth number, if not assigned, date of birth, residence and signature of the applicant by hand. The application for the qualification test shall be accompanied by an extract from the criminal record not more than six months old and the documents or their officially certified copies or copies proving compliance with the conditions referred to in paragraph 1 (e) and a declaration of honour proving compliance with the conditions referred to in paragraph 1 (c) and (d). If the application for the qualification test is incomplete, the chamber shall return it for completion. In assessing the application for a qualification test, where doubts arise as to the fulfilment of the conditions referred to in paragraph 1, the Chamber shall invite the applicant to comment on those doubts within a specified time limit. ';
10. in Article 5 (4) (a), the words "on completion of the qualification test" shall be inserted after the word "application."
11. in Article 5 (5), the words "or difference test" shall be inserted after the words "Qualification test."
12. in Article 5 (6) and (7):
"(6) The content of the qualification test and the difference test, as well as the composition of the test committee, shall correspond to the purpose of the test to determine the level of the applicant's knowledge needed for tax advice, in particular the level of knowledge in the field of financial, administrative, civil and commercial law, finance and economics and accounting. The division test shall take place only from areas whose knowledge is not demonstrated by evidence of compliance with the qualification assumptions (§ 8b). If the evidence of compliance with the qualification assumptions shows knowledge of all areas, the difference test shall be considered to be composite. The qualification test and the difference test are held in Czech.
(7) The result of the qualification test or the difference test shall be decided by the examination panel by voting. The applicant shall pass a qualification test or a difference test if the absolute majority of the members of the test committee present vote in favour. In the event of a tie, the chairman shall vote. ';
13. in Paragraph 5 (9), the words "or differential tests" shall be inserted after the words "and during the qualification test."
14. in Paragraph 5 (11), in the first sentence after the words "applicant for a qualification test", the words "or a difference test" shall be inserted and in the third sentence after the words "qualification tests" shall be inserted after the words "and differences tests";
15. in Article 5 (12), the words "or different tests" shall be inserted after the words "qualification tests."
16. In the first sentence of Article 7 (1), the words "and residence 'are replaced by the words", the address of the place of permanent residence, the address for service, the date of registration of the visiting tax advisor and the number of the registration certificate' and the words "The Chamber shall immediately make changes to the information contained in the list as soon as it is known 'are inserted after the second sentence.
17. in Article 7, the following paragraph 5 is added:
"(5) The Board shall inform the competent authority of another Member State in which the tax advisor provides tax advice of the removal from the list referred to in paragraph 2 (a) to (d) or paragraph 3. ';
18. In Article 8, the following paragraph 5 is added:
"(5) The suspension of the exercise of tax advice referred to in paragraph 1 or 2 of this Article shall be communicated by the competent authority of the other Member State in which the tax advisor provides tax advice. ';
19. The following Sections 8a to 8f are inserted after Section 8, including the headings and footnotes No 3b and 3c:
Provision of tax advice by nationals of other Member States of the European Union
(1) Tax advice may also be provided by a national of a Member State of the European Union (hereinafter referred to as "Member State") in the Czech Republic under the conditions laid down by this Act.
(a) as a permanent tax advisor, which the Chamber has registered; or
(b) temporarily or occasionally as a visiting tax advisor registered by the Chamber.
(2) The activity of an established tax advisor or visiting tax advisor in the Czech Republic is governed by the legal order of the Czech Republic.
(3) The laws and regulations issued by the Chamber shall apply mutatis mutandis to the visiting tax advisor.
Assessment of qualification assumptions
(1) In order to allow access to tax advice, diplomas, certificates and other evidence of professional qualifications, as well as professional experience, are recognised in the Czech Republic in accordance with special legislation3b.
(2) The recognition body shall be a chamber which assesses compliance with the qualification assumptions and carries out further actions necessary to properly establish the facts relevant for the recognition of qualification assumptions, entry in the list or registration in the list.
(3) The Chamber is the body which issues documents to its members for the purpose of demonstrating their qualifications in other Member States.
Replaced tax advisor
(1) A national of a Member State may request the recognition of professional qualifications and entry on the list where:
(a) has obtained professional qualifications for the provision of tax advice in another Member State where that State requires professional qualifications for the provision of such services; or
(b) provide tax advice in another State for a period of 2 years during the immediately preceding 10 years from the date on which the request was made, unless that State requires professional qualifications for the provision of such services.
(2) The application shall be submitted in the Czech language and shall contain the name and surname of the applicant, the birth number and, if not assigned, the date of birth and further residence, the place of business, including all the States in which he provides tax advice and the duration of his service, the business firm, if different from the applicant's name and surname, the identification number, if assigned, nationality and address for service in the Czech Republic.
(3) The applicant submits at the same time as the application
(a) the applicant's identity card;
(b) evidence of professional qualifications as referred to in paragraph 1 (a) or evidence of professional experience as referred to in paragraph 1 (b);
(c) proof of payment of a fee of CZK 3,000; and
(d) proof of insurance in the event of liability for damage caused in connection with the provision of tax advice concluded in such a way that the amount of the insurance amounts is proportional to the possible damage that can reasonably be expected.
(4) The documents referred to in paragraph 3 shall be presented in the original, certified copy or certified copy. 3c) Foreign language documents shall also be translated into the Czech language; in case of doubt, the Chamber shall be entitled to require an officially certified translation.
(5) The fees referred to in paragraph 3 (c) shall be the receipt of the chamber.
Decision on the application
(1) The applicant who has submitted an application pursuant to Article 8c (2) has demonstrated compliance with the qualification requirements by submitting the documents referred to in Article 8c (3) and having passed the difference test, the Chamber shall register the Chamber within the period referred to in Article 4 (2) and issue the applicant with a certificate of registration.
(2) Where the Chamber has reasonable doubts as to the authenticity of the documents referred to in Article 8c (3), the competent authority of the Member State in which the documents were issued shall request confirmation of their authenticity.
(3) If the applicant fails to properly demonstrate his qualification conditions, even within a specified period of time, which may not be less than 60 days, or fails to pass the difference test, the Chamber shall decide to refuse entry on the list, inform the applicant of the reasons for the refusal and inform him of the right to appeal.
Visiting tax advisor
(1) A national of a Member State who fulfils one of the qualification conditions laid down in § 8c (1) (a) or (b) and intends to provide tax advice on a temporary or occasional basis in the territory of the Czech Republic is obliged to notify the Chamber of this fact.
(2) The notification shall be in the Czech language and shall contain:
(a) the name and surname of the notifier, the birth number, if not assigned, the date of birth, residence, place of business, business name, if different from the name and surname of the notifier, identification number, if assigned and nationality,
(b) the expected duration of the provision of tax advice in the Czech Republic; and
(c) the address for service in the Czech Republic.
(3) The notifier shall submit at the same time as the notification:
(a) the identity card of the notifier;
(b) evidence of professional qualifications under § 8c (1) (a) or evidence of professional experience under § 8c (1) (b);
(c) proof that the notifier carries out the activity in question in a Member State in accordance with its legislation;
d) proof of payment of a fee of CZK 3,000; and
(e) proof of insurance in the event of liability for damage caused in connection with the provision of tax advice concluded in such a way that the amount of insurance amounts is proportional to the expected duration of the provision of tax advice in the Czech Republic and to the possible damage that can reasonably be expected.
(4) The documents referred to in paragraph 3 shall be presented in the original, certified copy or certified copy. 3b) Foreign language documents shall also be translated into the Czech language; in case of doubt, the Chamber shall be entitled to require an officially certified translation.
(5) The fees referred to in paragraph 3 (d) are the revenue of the chamber.
Registration certificate
(1) The notifier who has submitted the notification referred to in Article 8e (2) has demonstrated compliance with the qualification requirements by submitting the documents referred to in Article 8e (3), the Chamber shall register without delay on the list and issue the notifier with a certificate of registration indicating its period of validity.
(2) Where the Chamber has reasonable doubts as to the authenticity of the documents referred to in Article 8e (3), the competent authority of the Member State in which the documents were issued shall request confirmation of their authenticity.
(3) Where the notifier does not properly substantiate its qualification assumptions, even within a specified replacement period which may not be less than 60 days, the Chamber shall decide to reject the registration in the list, inform the notifier of the reasons for the refusal and inform him of the right to appeal.
3b) Act No. 18 / 2004 Coll., on the recognition of professional qualifications.
3c) For example, Act No 358 / 1992 Coll., on notaries and their activities (notarial order), as amended, Act No 41 / 1993 Coll., on the Verification of the conformity of copies or copies with the instrument and on the verification of authenticity of the signature by the municipal authorities and on the issuing of certificates by the municipal authorities and by the district authorities, as amended by Act No 15 / 1997 Coll. '
20. in Article 11 (g), the words "on listing" shall be deleted;
21. In Article 11 (h), the words "or different tests" shall be inserted after the words "qualification tests" and the words "and different tests" shall be inserted after the word "test."
22. Paragraph 15 (1), including footnote 5, reads:
"(1) Decisions of the Chamber pursuant to § 5 (4) (a), § 7 (4), § 8 (3), § 8d (3) and § 8f (3) shall be reviewed by the Court under special legislation. 5)
5) Act No. 150 / 2002 Coll., Administrative Rules of Procedure, as amended. '
Transitional provisions
1. Paragraph 8 of this Act [Paragraph 5 (1) (e) of Act No. 523 / 1992 Coll.] does not apply to tax advisers who are registered in the list of tax advisors at the date of entry into force of this Act.
2. All proceedings initiated by the Chamber before the date of entry into force of this Act, including those concerning the qualification examination, shall be completed in accordance with the existing legislation.
Efficacy
This Act shall take effect on the date of the entry into force of the Treaty of Accession of the Czech Republic to the European Union.
Zaoralek v. r.
Klaus v. r.
Spindles v. r.
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Regulation Information
| Citation | Act No. 170 / 2004 Coll., amending Act No. 523 / 1992 Coll., on Tax Advice and Chamber of Tax Advisers of the Czech Republic |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.04.2004 |
|---|---|
| Effective from | 01.05.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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