Act No. 286 / 2005 Coll.
Act amending Act No. 253 / 2000 Coll., on International Tax Administration Assistance and amending Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as amended, as amended
Valid
Law
Effective from 18.07.2005
Text versions:
18.07.2005
286
THE LAW
of 16 June 2005
amending Act No 253 / 2000 Coll., on International Tax Administration Assistance and amending Act No 531 / 1990 Coll., on Territorial Financial Authorities, as amended, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 253 / 2000 Coll., on International Tax Administration Assistance and Amendment to Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as amended, as amended, as amended, Act No. 438 / 2003 Coll. and Act No. 691 / 2004 Coll., is amended as follows:
1. in Article 1 (1) (a):
"(a) on the basis of an international agreement which is part of the legal order, in respect of the State which is a party to that international agreement;"
2. footnote 1a shall read:
"(1a) Council Directive 77 / 799 / EEC of 19 December 1977 concerning mutual assistance between the competent authorities of the Member States in the field of direct taxation, as amended by Council Directive 79 / 1070 / EEC, Council Directive 92 / 12 / EEC, Council Directive 2003 / 93 / EC, Council Directive 2004 / 56 / EC and Council Directive 2004 / 106 / EC.";
3. in Article 2 (1), point (b) is deleted and point (c) is renumbered as point (b).
4. Paragraph 3 (3), including footnote 4, reads as follows:
"(3) The competent authority shall, when providing assistance to the competent authority of the State referred to in § 1 (1) (a) and (b) (hereinafter referred to as the competent authority of the Contracting State), proceed as if it were cooperation with the authorities of the Czech Republic, applying the procedure under the special legislation governing the administration of taxes and duties4).
4) Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended. '
5. In Paragraph 7 (1), the words "tax administrator 'are replaced by the words" authority'.
6. In Paragraph 8, at the end of paragraph 3, the words "at the first transmission 'shall be added.
7. The following Sections 10a and 10b are inserted after Section 10:
Service
(1) At the request of the competent authority of the Contracting State, the competent authority shall notify the decision or other documents relating to the taxes referred to in Paragraph 2 to the addressee. The competent authority may also require the service of similar documents to the addressee from the competent authority of the Contracting State.
(2) The application for notification shall contain the indication of the case to which the documents to be served, the name, surname and address of the natural person or the name and address of the legal person to whom they are addressed, and any other information needed to identify the addressee.
(3) The competent authority shall immediately inform the competent authority of the Contracting State that it has received its request for notification and, upon receipt of the documents to the addressee, the date of their receipt.
Concomitant control
(1) For the purpose of exchanging the information obtained, the competent authority shall be entitled to carry out at the same time tax checks on tax entities whose tax obligations are a common or complementary interest of the Czech Republic and the Contracting States (hereinafter referred to as "parallel control '), in cooperation with the competent authorities of the Contracting States.
(2) The competent authority shall seek tax bodies for which it considers it appropriate and appropriate to carry out a simultaneous check and shall propose its implementation to the competent authorities of the Contracting States; the proposal shall provide the information which led it to this Decision and indicate the period during which the parallel check should be carried out.
(3) Upon receipt of an application for a parallel check from the competent authority of a Contracting State, the competent authority shall notify that authority of its agreement to carry it out or its refusal, stating the reasons for the refusal.
(4) The competent authority shall designate a representative responsible for its management and coordination with the competent authority of the Contracting State to carry out a simultaneous check. ';
8. In the second sentence of Article 11 (1), the word 'any' shall be deleted.
9. In Article 11 (3), the words "competent authorities' are replaced by the words" tax authorities' and the words "competent 'are deleted.
10. In Paragraph 11 (4), the word "institution 'is replaced by the word" authority'.
11. in Article 11, the following paragraph 6 is added:
"(6) The Ministry of Finance shall inform the European Commission and the competent authorities of the other Member States of the European Union that it is the authority entitled to request and provide international assistance under this Act and shall notify them of the introduction or replacement of the taxes referred to in Paragraph 2 (1). ';
12. in Article 12 (a), the words' with which the Parliament, to which the Czech Republic is bound and which has been declared 'are replaced by' which is part of the rule of law ';
Efficacy
This Act shall take effect on the day of its publication.
Zaoralek v. r.
Klaus v. r.
Paroubek v. r.
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Regulation Information
| Citation | Act No. 286 / 2005 Coll., amending Act No. 253 / 2000 Coll., on International Tax Administration Assistance and amending Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as amended, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.07.2005 |
|---|---|
| Effective from | 18.07.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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