Act No. 191 / 2004 Coll.
Law on international assistance in the recovery of certain financial claims
Valid
Law
Effective from 01.05.2004
191
THE LAW
of 1 April 2004
on international assistance in the recovery of certain financial claims
Parliament has decided on this law of the Czech Republic:
Preliminary provisions
(1) This law regulates the procedure and conditions under which the authorities of the Czech Republic provide, demand or receive international assistance on a reciprocal basis, in a relationship
(a) to Member States of the European Union in accordance with European Community law, (1) to recover claims from:
1. refunds, financial support2) and other measures which form part of the partial or total financing of the European Agricultural Guidance and Guarantee Fund, including the amounts to be collected in connection with these activities,
2. benefits and other charges provided for within the European Communities in the organisation of the common market in sugar,
3. import duties,
4. export duties,
5. direct and indirect taxes,
6. taxes on insurance premiums,
7. Interest, fines, periodic penalty payments and costs relating to the claims referred to in points 1 to 6, as well as to similar taxes, which will supplement or replace the taxes defined in point 6,
(b) the countries with which the Czech Republic has concluded an international cooperation agreement for the recovery of claims on public budgets with which Parliament of the Czech Republic has given its assent and which has been declared to the recovery of claims provided for by this Treaty.
(2) The import duties referred to in paragraph 1 (a) (3) shall also mean import duties and charges having equivalent effect on imports as well as import charges fixed under the common agricultural policy of the European Communities or under special arrangements applicable to certain goods resulting from the processing of agricultural products.
(3) The export duties referred to in paragraph 1 (a) (4) shall also mean export duties and charges having equivalent effect on exports, as well as export charges fixed under the common agricultural policy of the European Communities or under special arrangements applicable to certain goods resulting from the processing of agricultural products.
(4) Direct taxes referred to in paragraph 1 (a) (5) shall mean income tax, property tax, inheritance tax, donation tax and real estate transfer tax in the Czech Republic; in other States, the same or similar taxes having the character of income tax or property tax.
(5) Indirect taxes referred to in paragraph 1 (a) (5) shall mean value added tax and excise duty in the Czech Republic; in other States, the same or similar taxes having the character of value added tax or excise duties.
(6) Taxes on premiums referred to in paragraph 1 (a) (6) shall mean taxes which take one of the forms referred to in the European Communities rules. 1) The forms of these taxes shall be published by the Ministry of Finance (hereinafter referred to as "the Ministry") in the Financial Rapporteur and in the information system enabling remote access.
Authorities
(1) The body from which international assistance is requested under this law or the authority requesting international assistance shall be the authority designated by the State referred to in Article 1 (1) (a) or (b), hereinafter referred to as the competent authority.
(2) The Ministry is the competent authority in the Czech Republic. The Ministry may entrust a subordinate authority of national competence, which manages taxes, with the implementation of the Ministry's competence under this Act.
(3) The Ministry shall inform the European Commission and the competent authorities of the States referred to in Article 1 (1) (a) that it is the competent authority empowered to request and provide international assistance under this Act and shall notify them of the introduction or replacement of the taxes referred to in Article 1 (1) (a) (6).
(4) The Ministry may entrust and supervise the implementation of international assistance operations by the tax administration authority (3) to which the requested international assistance relates (hereinafter referred to as the "tax administrator '). Where the requested international assistance relates to insurance tax, the tax administrator shall be responsible for managing the tax. If there is a request for international assistance from several tax authorities with different substantive competence, the Ministry may entrust the implementation of the required tasks of one of them, which may carry them out more easily, economically or more quickly.
(5) The tax administrator shall immediately inform the Ministry of the operations carried out and provide the necessary supporting documents; the amount recovered shall be shown by the tax administrator in an account designated by the Ministry. The tax administrator may request the addition of documentation for the execution of international assistance operations by the competent authority of another State only through the Ministry.
(6) The tax administrator may apply for international assistance only through the Ministry and provide the necessary data for processing the application, as well as other information necessary for assessing the validity of the application.
(7) The implementation of international aid shall be governed by the Tax Administration Act, (4) unless otherwise provided for in that Act.
Provision of enforcement information
(1) The Ministry may request the competent authority of another State to provide information concerning recovery. At the request of the competent authority of another State, the Ministry shall provide the necessary information on the case which is the subject of the request and on the possibilities for recovery.
(2) Information relating to a case which is the subject of a request shall be provided by the Ministry if it contains a request for information
(a) the name, surname and residence of the natural person, or the name and address of the legal person to which the requested information relates, and any other information needed to identify that person to whom the competent authority of another State normally has access;
(b) an indication of the facts to which the information relates;
(c) the type and amount of the claim to which the application relates;
(d) the name, address and, where appropriate, other information needed to identify the competent authority of another State;
(e) the date on which the application is made; and
(f) the signature of the authorised official of the competent authority of another State and the print of the official stamp; This does not apply if the application is sent in electronic form.
(3) The request for information shall indicate whether the application was also sent to another competent authority of another State.
(4) The Ministry shall confirm receipt of the request for information in writing within 7 days at the latest. If the request does not contain the information referred to in paragraph 2, the information shall be provided by the Ministry only if the information is supplemented upon request.
(5) The Ministry is not obliged to provide information,
(a) which it could not obtain in the event of recovery of a similar claim in the Czech Republic; or
(b) whose disclosure would result in a threat to the security of the State, a breach of public policy or a breach of the statutory obligation.
(6) The Ministry shall inform the competent authority of another State of the refusal without undue delay, but no later than 3 months after the date of receipt of the request, and shall inform it in writing of the reasons for the refusal.
(7) The Ministry shall transmit the information obtained to the competent authority of another State without delay and no later than 6 months after the date of receipt of the request, or, where appropriate, from the date on which it received the addition of the application. If all or some of the information requested cannot be obtained within a reasonable period of time, the Ministry shall inform the competent authority of the other State accordingly and give the reasons.
(8) If, within 2 months of the date of dispatch of the requested information, the Ministry is requested in writing to continue to obtain the information, it shall treat such request in a similar manner to that of the original.
(9) Where the application was sent by the Ministry and the request did not contain the information referred to in paragraph 2, it shall comply with the request of the competent authority of another State to supplement the information. Within 2 months of the date of receipt of the information from the competent authority of another State, the Ministry may request in writing the competent authority of another State to continue to obtain the information. The Ministry may withdraw the request for information at any time in writing.
Service of documents relating to recovery
(1) The Ministry may request the competent authority of another State to service all decisions or other documents relating to the claim and its recovery (hereinafter referred to as "the document") to their addressee. The application shall be sent by the Ministry in duplicate and accompanied by a copy of the document which it requests to be served. At the request of the competent authority of another State for service, the Ministry shall ensure that all documents sent by the competent authority of another State relating to the claim and its recovery are delivered to the addressee.
(2) Service of documents shall be effected by the Ministry if it contains a request for service
(a) the name, surname and address of the natural person, or the name and address of the legal person to whom the document is addressed, and any other information needed to identify that person to whom the competent authority of another State normally has access;
(b) the type and subject matter of the documents to be served;
(c) the type and amount of the claim to which the application relates;
(d) the name, address and, where appropriate, other information necessary to identify the competent authority of another State; and
(e) the date, the signature of the authorised official of the competent authority of another State and the stamp.
(3) The receipt of a request for notification by the Ministry shall be confirmed in writing within 7 days at the latest. Upon receipt of a request, the Ministry shall service the documents in accordance with the procedure laid down for service at tax administration, without delay. Where the request does not contain the information referred to in paragraph 2, the service of the Ministry shall be effected only if the information is supplemented upon request. Where necessary and taking into account the time limit for notification set out in the request, the Ministry shall request the competent authority of another State to provide further information.
(4) The Ministry shall immediately communicate to the competent authority of another State the acts which have been taken following the request for notification to the competent authority of another State, on a copy of the request, with confirmation of the method and date of receipt.
(5) If the competent authority of another State requests the addition of the information contained in the request for notification, the Ministry shall provide it without delay if it is normally available.
Recovery
(1) The Ministry may request the competent authority of another State to recover the claim. At the request of the competent authority of another State, the Ministry shall ensure recovery of the claim; the claim does not have priority in recovery. The request for recovery shall be supported by an enforceable title in the State of the competent authority, in the original or in a copy.
(2) Recovery shall be effected by the Ministry if it contains a request for recovery
(a) the name, surname and residence of the natural person or the name and registered office of the legal person who is the debtor or, where appropriate, the person who, under the law of the State of the competent authority, is required to pay the claim (hereinafter referred to as the debtor) and other information needed to identify the debtor or other person holding his property;
(b) the nature and amount of the claim and the amount of the interest, periodic penalty payments, fines and costs payable and shown in the currencies of the two States, indicating the enforceable title;
(c) details of the legal power of the enforcement title and of the time limits within which the right to recovery is or is no longer established;
(d) other information needed to recover the claim, in particular the property of the debtor who is with another person;
(e) the name, address and other information necessary to identify the competent authority of another State;
(f) a declaration by the competent authority of another State pursuant to Article 6 (2); and
(g) the date, signature of the authorised official and the stamp of the competent authority of another State.
(3) The Ministry shall acknowledge receipt of the request for enforcement without undue delay, but no later than 7 days, in writing. If the request does not contain the information referred to in paragraph 2, recovery shall be carried out by the Ministry only if the information is supplemented upon request.
(4) The Ministry shall recover the claim for which recovery has been requested, including interest and, where appropriate, periodic penalty payments in accordance with Paragraph 6 (3), in the Czech currency. The claim recovered, or part thereof, shall be referred by the Ministry to the competent authority of another State within 1 month of the date on which it was recovered. Notwithstanding the amount of interest collected or, where applicable, the periodic penalty payment resulting from Article 6 (3), the debt recovered shall be deemed to be satisfied in proportion to the amount recovered, expressed in Czech currency on the basis of the exchange rate referred to in paragraph 9.
(5) Where less than EUR 1 500 is applied for, the competent authorities may agree to a different procedure than provided for in paragraph 4.
(6) The Ministry shall inform the competent authority of another State without delay of the processing of the request for enforcement.
(7) The Ministry shall, without delay, forward to the competent authority of another State all necessary information on the case which is the subject of a request to be heard.
(8) Where a request for recovery has been sent by the Ministry and the request did not contain the information referred to in paragraph 2, the Ministry shall provide it without delay if it is normally accessible.
(9) The conversion of the amount of the claim referred to in paragraph 2 (b) shall be carried out by the Ministry in accordance with a special law on the valuation of assets. 5) The date of signature of the recovery application shall be considered as the date of valuation.
Conditions for recovery
(1) The document, which is the enforcement title for recovery in the State of the competent authority, shall, from the date of receipt of the full application for recovery, be deemed to be the enforcement title for recovery in the Czech Republic.
(2) On application for recovery, the Ministry shall initiate recovery of the claim if it is declared by the competent authority of another State that:
(a) the execution title is not contested in the State of the competent authority, except in the cases referred to in Article 7 (1); and
(b) the execution procedure has already been carried out in the State of the competent authority but has not resulted in full recovery of the claim.
(3) In respect of a debt recovered, it may be allowed to delay or repay it only on the basis of a favourable opinion requested from the competent authority of another State. During the recovery of the claim under this Act, the debtor shall, from the date of entry into force of the enforceable title referred to in paragraph 1, pay interest or periodic penalty payments, which shall be calculated in accordance with the law governing tax administration. (4) Interest or periodic penalty payments shall belong to the State which requested recovery.
(4) The period within which the claim may be recovered is governed by the law of the State whose competent authority has requested recovery. Measures affecting the running of the recovery period shall be deemed to have been taken even if they have been carried out by the Ministry or, where appropriate, by the tax administrator.
(5) The Ministry is not obliged to comply with a request for recovery if:
(a) recovery of the claim would create serious economic or social difficulties in the Czech Republic in view of the debtor's situation and would be likely to apply this procedure to recovery of a similar own claim; or
(b) the amount of the claim to be recovered shall be less than EUR 1500.
(6) If the entire claim or part thereof cannot be recovered within a reasonable period of time, the Ministry shall inform the competent authority of another State thereof and give it reasons; The Ministry shall inform the competent authority of another State of the status or outcome of the recovery every 6 months from the date of issue of the acknowledgement of receipt of the application.
(7) Where the Ministry has received a request from a competent authority of another State to continue recovery, the enforcement procedure shall apply.
(8) If the Ministry is informed by the competent authority of another State that the grounds for recovery have ceased or that the claim cannot be recovered for any other reason, it shall stop recovery. If, at the time when the Ministry has been notified by the competent authority of another State of a reduction in the amount of the claim, a higher amount has already been recovered, the Ministry shall reimburse the excess which has not yet been referred to that authority, the debtor.
(9) The additional recovery request shall be accepted by the Ministry together with the original application, where this merger can be carried out; where the procedure cannot be combined, the additional application shall be accepted only if the claim is not less than the amount referred to in paragraph 5 (b). The provisions concerning the request for recovery shall apply mutatis mutandis to the separate additional application procedure.
(10) Where the Ministry has requested recovery by the competent authority of another State and the grounds for recovery have been waived or the claim cannot be recovered for any other reason, it shall inform the competent authority of another State thereof in writing without delay.
(11) If the Ministry receives similar information as referred to in paragraph 6 from a competent authority of another State, it may, within 2 months of receipt, request the recovery of the claim in writing. In the case of a request for continued enforcement, the provisions concerning the request for recovery shall apply mutatis mutandis.
(12) If a change in the debt recovered is made, the Ministry shall inform the competent authority of another State thereof in writing without delay, or provide any other necessary documents. When the claim is increased, the Ministry shall send an additional request for recovery without delay. The Ministry shall use the exchange rate referred to in Paragraph 5 (9) used in the original application to convert the revised amount of the claim.
Conditions for deferral of recovery
(1) Where the Ministry receives a communication from the competent authority of another State or the debtor that the enforcement title or claim has been contested, it shall postpone recovery until it has received the notification from that authority that the decision on the appeal or enforcement title has been final; at the request of a competent authority of another State, the Ministry shall continue to recover the claim on the basis of the contested enforceable title. If the decision, issued on the basis of an assault on the enforcement title, is also possible in the State of the competent authority, it shall be deemed to be an enforcement title for recovery in the Czech Republic. At the reasoned request of the competent authority of another State, the Ministry shall transfer the amount unduly recovered and the costs associated with its application within two months of receipt of the request.
(2) The Ministry shall immediately inform the competent authority of another State in writing of the initiation of the procedure for the application of compensation for the amount recovered in connection with the recovery referred to in paragraph 1 and the costs associated therewith; where possible, cooperate in the process of determining the amount of this amount with the competent authority of another State which has requested recovery.
(3) Where the enforcement title on the basis of which the Ministry has requested recovery is contested, the Ministry shall immediately communicate this in writing to the competent authority of another State. The same procedure shall apply even if the claim or the enforceable title has been challenged as a result of a special procedure for the recognition of enforceable titles under the law of the State of the competent authority which has been requested by the Ministry for Enforcement.
Security of payment of the claim
At the reasoned request of the competent authority of another State, the Ministry shall proceed to secure the claim. The provisions concerning the request for enforcement shall apply mutatis mutandis to the request for collateral.
Refusal of international assistance
(1) The Ministry is not obliged to comply with the request for international assistance if more than five years have elapsed between the date on which the claim became enforceable in the State of another competent authority and the date on which the application was lodged. In the event of an infringement of a claim or of an enforceable title, the five-year period shall begin to run again on the date on which the final decision on the infringement was taken. The Ministry shall notify the competent authority of another State of the reasons for the refusal of an application for international assistance in writing without delay and no later than 3 months after its adoption.
(2) If the Ministry rejects a request from a competent authority of a Member State of the European Union, it shall inform the European Commission simultaneously of the refusal of the application and of the reasons for the refusal.
Transmission of information
(1) All information communicated in writing to the competent authorities of the Member States of the European Union shall be transmitted by the Ministry, where possible, only in electronic form, with the exception of:
(a) requests for service, including the documents requested to be served; and
(b) requests for recovery, including the execution title.
(2) The exemptions provided for in paragraph 1 shall not apply unless the Ministry and the competent authority of another State agree otherwise.
(3) In the maintenance, operation and development of the European Union Connecting Network (CCN / CSI), the information transmitted may be accessed only to the extent necessary for the management, maintenance and development of the network, as well as by persons checked by the European Commission's Security Accreditation Body.
Management of information
(1) Information communicated or obtained in the framework of international enforcement assistance shall be subject to the obligation to maintain confidentiality provided for in the specific legislation governing tax management.4)
(2) Information, documents and other documents transmitted to the Ministry by a competent authority of another State in the framework of international assistance may be transmitted only:
(a) the person mentioned in the application;
(b) tax authorities to carry out and only for the purpose of carrying out international assistance operations;
(c) courts in matters relating to the recovery of claims.
(3) The information shall be provided in accordance with the specific legislation governing tax management.4)
Payment of costs
(1) Ministry on behalf of the Czech Republic
(a) shall not claim or be obliged to pay the costs incurred in connection with the granting of international aid against the State which applied for international aid;
(b) pay to the State which applied for international assistance the costs of remedying the consequences of the undue recovery of the claim which it has caused;
(c) may require the State to which international assistance has been requested by the competent authority to pay the costs associated with the removal of the consequences of the undue recovery of the claim which has been caused by the competent authority of that State.
(2) If recovery is particularly difficult, if it causes very high costs or concerns the fight against organised crime, the Ministry and the competent authority of another State may agree to pay costs.
(3) The proposal to negotiate a cost-reimbursement agreement containing a detailed breakdown of the costs requested by the Ministry shall be made in writing. The Ministry shall acknowledge receipt of the proposal in writing without undue delay, but no later than 7 days after receipt of the proposal, and shall inform the competent authority of another State which sent the proposal whether and to what extent it agrees to the proposal within 2 months of confirmation of receipt. If the cost settlement agreement is not agreed, the Ministry of Recovery shall continue to apply.
Common provisions
(1) Communication between the Ministry and the competent authority of another State shall be kept in the official language of the State whose competent authority has been requested to assist in recovery. The Ministry shall arrange for the submission of an application for international assistance, including all relevant documents, to the competent authority of another State in the official language of that State, in accordance with the models set out in the European Community rules. 1) The model of these requests will be published in the Czech language by the Ministry in the Financial Rapporteur and in the information system enabling remote access. The official language of the State requesting recovery assistance shall not apply unless the Ministry and the competent authority of another State agree otherwise.
(2) The execution title may cover several claims that are enforceable from the same debtor and all claims contained in a single execution title shall be treated as one claim. These claims are recorded in the same way as tax arrears.
(3) A request for information or a request for recovery may concern the debtor and the guarantor or the person with whom their property is situated; the request for notification may also concern other persons to whom it is to be served.
(4) By 15 March each year, the Ministry shall communicate to the European Commission information on the number of requests for information, notification and recovery, sent or received in the previous year and relating to the Member States of the European Union, the amount of claims they relate to and the amounts recovered; such communication shall be made by the Ministry in accordance with the model laid down in the European Communities' rules. 1) The model of the communication in the Czech language will be published by the Ministry in the Financial Rapporteur and in the information system enabling remote access.
Transitional provision
Proceedings initiated before the date of entry into force of this Act shall be completed in accordance with existing legislation.
Repeal
Act No. 252 / 2000 Coll., on International Assistance in the Recovery of Certain Financial Claims, is hereby repealed.
Efficacy
This Act shall take effect on the date on which the Treaty of Accession of the Czech Republic to the European Union enters into force.
Zaoralek v. r.
Klaus v. r.
Spindles v. r.
1) Council Directive 76 / 308 / EEC of 15 March 1976 on mutual assistance in the recovery of claims arising from operations forming part of the system of financing by the European Agricultural Guidance and Guarantee Fund, agricultural levies and duties, as amended by Council Directive 79 / 1071 / EEC of 6 December 1979, Council Directive 92 / 12 / EEC of 25 February 1992 and Council Directive 2001 / 44 / EC of 15 June 2001. Commission Directive 2002 / 94 / EC of 9 December 2002 laying down detailed rules for implementing certain provisions of Council Directive 76 / 308 / EEC.
2) Act No. 256 / 2000 Coll., on the State Agricultural Intervention Fund and amending certain other laws (Act on the State Agricultural Intervention Fund).
3) For example Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as amended.
4) For example, Act No. 337 / 1992 Coll., on the Administration of Taxes and Taxes, as amended, Act No. 253 / 2000 Coll., on International Tax Administration Assistance and Amendment to Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as amended.
5) Paragraph 21 (3) of Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws (Law on the valuation of assets), as amended by Act No. 121 / 2000 Coll.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 191 / 2004 Coll., on International Assistance in Recovery of Certain Financial Claims |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.04.2004 |
|---|---|
| Effective from | 01.05.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0