Act No. 252 / 2000 Coll.
Law on international assistance in the recovery of certain financial claims
Valid
Law
Effective from 01.01.2001
252
THE LAW
of 11 July 2000
on international assistance in the recovery of certain financial claims
Parliament has decided on this law of the Czech Republic:
Subject matter
(1) This law regulates the procedure and conditions under which the authorities of the Czech Republic provide, require or receive international assistance in the recovery of certain financial claims (hereinafter referred to as "the claim '),
(a) on the basis of an international treaty with which Parliament, to which the Czech Republic is bound and which has been declared, has given its consent,
(2) This law applies to:
(a) claims in the Czech Republic relating to:
1. customs duties,
2. value added tax,
3. excise duties, and
4. interest and recovery costs referred to in points 1 to 3;
(b) claims in other States having the same or similar character as those referred to in (a).
Jurisdiction of the Office
(1) The Ministry of Finance (hereinafter referred to as "the Ministry") provides international assistance in the recovery of claims under this Act at the request of the competent authority (hereinafter referred to as "the requesting authority")
(a) the State with which the Czech Republic has concluded an international agreement on such assistance; or
(2) The Ministry may entrust the implementation of the acts aimed at obtaining the information necessary for the recovery of the claim or the recovery of the claim itself to the authority which exercises the administration of taxes under the special legislation (1) (hereinafter referred to as the "tax administrator").
(3) The tax administrator shall inform the Ministry without delay of the operations carried out, send the required documents to the tax administrator and indicate the amount recovered to the designated depository account.
(4) The Ministry and the tax administrator shall, when carrying out international assistance in the recovery of claims under a special law governing the exercise of tax administration and charges, (1) unless otherwise provided for in that law.
(5) The tax administrator may request that acts be carried out to obtain the information necessary to recover the claim or to recover the claim itself by the competent authority of the State referred to in Section 1 only through the Ministry.
Information needed for recovery
(1) The Ministry shall provide the requesting authority, upon request, with the necessary information on the specific case and on the possibilities for recovery, provided that the conditions laid down in Article 4 are met for recovery.
(2) A request for information relating to a particular case shall be accepted only if it contains at least the name, surname and place of permanent residence or the business name and address of the person to whom the requested information relates and the nature and amount of the claim for assistance. If the request does not contain that information, it shall be accepted only if it is completed following a call.
(3) The Ministry will not provide information,
(a) which the tax administrator would not be able to obtain in the event of recovery of a similar claim in its own State;
(b) whose publication would result in a threat to the security of the Czech Republic, a breach of public policy or the disclosure of classified information.2)
The Ministry shall inform the requesting authority of the reasons for the refusal to provide information.
(4) The Ministry shall, upon request of service of documents of the requesting State, arrange for the service of all decisions and necessary documents originating from the requesting State relating to the claim and its recovery, provided that such request includes the designation of the addressee, the nature and the subject matter of the decision or documents to be served, or the name and surname, business name, place of permanent residence or place of residence of the debtor, the designation of the claim and any other information necessary for recovery, or, if so provided, on the call.
(5) The Ministry shall immediately communicate to the requesting authority the measures taken following the request and the date of service of the documents referred to in paragraph 4.
Conditions for recovery
(1) At the request of the requesting authority, the Ministry shall ensure recovery of the claim; This claim shall not have priority in recovery. The Ministry selects the claim which has been requested in Czech currency.
(2) Recovery shall be effected where the request for recovery includes the name and surname, business name and place of permanent residence or the place of residence of the debtor, the type and amount of the claim, and the amount of interest, periodic penalty payments, fines and costs associated with it, the details of the legal authority and the pre-compulsory or limitation period, as well as all documents proving the legal title of the claim. If the request does not contain that information, recovery shall be effected only if the request is supplemented by a call. The application for recovery shall be supported by an enforceable title in the State applying for recovery in the original or in an officially certified copy. The enforcement title allowing recovery of the claim must be recognised and accepted without further delay as a document authorising recovery of the claim in the State which has been requested to recover the claim.
(3) On application for recovery, recovery shall be initiated if the competent authority of the State requesting recovery confirms that:
(a) the enforceable title is not challenged by legal remedies in the State whose competent authority requests recovery; and
(b) the execution procedure has already been carried out in the State requesting recovery but has not resulted in full recovery of the claim.
The tax administrator shall be entitled to require further information and supporting documents.
(4) Any other information and information concerning the requested case received by the Ministry after the transfer of the requested case to the tax administrator shall be communicated to that tax administrator without undue delay.
(5) The tax administrator may authorise, in respect of a claim, the postponement or repayment on the basis of an opinion of the applicant authority which he requests through the Ministry. Interest for the period of waiting or instalments shall be payable to the State which applies for recovery.
(6) The time limits for the recovery period are governed by the law of the State requesting recovery. Measures affecting the running of the limitation period shall be deemed to have been taken even if they have been carried out by the tax administrator.
(7) The Ministry will not comply with the recovery request if:
(a) recovery of the claim in view of the debtor's situation would create serious economic or social difficulties in the Czech Republic;
(b) the applicant authority has not exhausted all means of payment and recovery available in the territory of its State; or
Refusal to provide assistance
(1) The Ministry shall inform the requesting authority without undue delay of the reasons for the refusal of a request for assistance in connection with recovery pursuant to paragraphs 3 and 4.
Conditions for deferral of recovery
(1) Where the enforceable title on the basis of which the tax administrator has been applied for is contested by an exceptional remedy, the tax administrator shall communicate this fact through the Ministry to the competent authority which has been requested to recover the claim.
(2) Where the tax administrator receives a communication from the applicant authority or debtor that the enforcement title has been challenged by an exceptional remedy, he shall suspend recovery until the decision of the competent authority on that exceptional remedy has been taken.
(3) Upon a reasoned request from the applicant authority, the tax administrator shall ensure the claim.
Management of information
(1) Information communicated to the tax administrator by the applicant authority shall be subject to the obligation of confidentiality laid down in special legislation.1)
(2) Information obtained from the competent authority of the State which has been requested to provide assistance under this Act may only be made available to the tax authorities who are directly involved in the recovery to which the information provided relates.
(3) Information obtained in the provision of assistance under this Act provided by the tax administrator for judicial proceedings or law enforcement authorities may not be provided to other authorities or non-parties. The information provided may be published during the hearing or at the time of the publication of the decision only on condition that the competent authority of the State which provided the information has not raised objections (1).
(4) The tax administrator may allow the use of the information provided only to the extent that such information can be used under specific legislation. 1)
(5) If the tax administrator considers the information received to be useful to another State, it may only transmit that information to him with the consent of the competent authority of the State which provided it.
Common provisions
(1) The Czech Republic does not claim, nor is it obliged to pay, against the State requesting assistance, the costs incurred in connection with the granting of the aid, the State which requested assistance in the recovery of the claim.
(2) The Czech Republic, represented by the Ministry, will pay to the State which has requested assistance in the recovery of the claim the costs associated with the elimination of the consequences of the undue recovery of the claim which it has caused.
(3) The Ministry will ensure that applications for recovery assistance, including all relevant documents, are also submitted to the competent authority of the State requesting assistance in the official language of that State. The Ministry does not have this obligation unless the Office of the State requesting assistance requires a translation.
The provisions of this law shall not apply unless the international treaty with which Parliament, to which the Czech Republic is bound, has provided otherwise.
Authorisation provisions
By decree, the Ministry shall determine the amount of the minimum amount referred to in Article 4 (7) (c).
Efficacy
This Act shall take effect on 1 January 2001, with the exception of the provisions of Sections 1 (1) (b), 1 (3), 2 (1) (b), 4 (7) (c) and 5 (2), which shall take effect on the date of entry into force of the Treaty of Accession of the Czech Republic to the European Union.
Klaus v. r.
Havel v. r.
v Rychetský v. r.
1) Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended.
2) Act No. 148 / 1998 Coll., on the Protection of classified information and on the amendment of certain laws, as amended.
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Regulation Information
| Citation | Act No. 252 / 2000 Coll., on International Assistance in Recovery of Certain Financial Claims |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 11.08.2000 |
|---|---|
| Effective from | 01.01.2001 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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