Act No. 691 / 2004 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, Act No. 438 / 2003 Coll.
Valid
Effective from 31.12.2004
691
THE LAW
of 9 December 2004
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, as amended, Act No. 438 / 2003 Coll.
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, Act No. 438 / 2003 Coll., is amended as follows:
1. in Article 1 (1) (b), the words "in relation to others" shall be replaced by the words "in accordance with the law of the European Communities";
Footnote (1a):
"(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 and Council Directive 2003 / 93 / EEC."
2. In Paragraph 2, the present text becomes paragraph 1.
3. In Article 2 (1) (b), the words "value added tax 'and" value added tax' are deleted.
4. In Article 2, at the end of paragraph 1, the dot is replaced by "a 'and the following point (c) is added:
"(c) insurance taxes."
5. in Article 2, the following paragraph 2 is added:
"(2) Taxes on insurance premiums shall mean taxes which take one of the forms referred to in European Community legislation. (2a)
(2a) Article 3 of 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 of 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. "
6. in Article 3, the following paragraph 2 is inserted after paragraph 1:
"(2) Where the requested international assistance concerns insurance tax, the tax administrator responsible shall be the person responsible for managing income tax. ';
Paragraph 2 shall become paragraph 3.
7. In Article 4 (1), the words "paragraph 1 'shall be inserted after the words" pursuant to Article 2'.
8. In Article 8, the following paragraph 4 is inserted after paragraph 3, including footnote 6a:
"(4) The competent authority may provide information obtained from the competent authority of the Contracting State for the determination of:
(a) refunds, financial support6a) 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;
(b) the levies and other charges provided for within the European Communities in the organisation of the common market in sugar;
(c) import duties,
(d) export duties,
(e) direct and indirect taxes;
(f) taxes on insurance premiums;
(g) interest, fines, periodic penalty payments and the costs related to the claims referred to in points (a) to (f), as well as similar taxes which supplement or replace the taxes referred to in point (f).
6a) Act No. 256 / 2000 Coll., on the State Agricultural Intervention Fund and amending certain other laws (Act on the State Agricultural Intervention Fund), as amended by Act No. 128 / 2003 Coll., Act No. 41 / 2004 Coll. and Act No. 85 / 2004 Coll. '
Paragraphs 4 and 5 shall become paragraphs 5 and 6.
Efficacy
This Act shall take effect on the day of its publication.
Zaoralek v. r.
Klaus v. r.
Gross v. r.
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Regulation Information
| Citation | Act No. 691 / 2004 Coll., amending Act No. 253 / 2000 Coll., on International Tax Administration Assistance and amending Act No. 531 / 1990 Coll., on Territorial Financial Bodies, as amended, as amended, Act No. 438 / 2003 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2004 |
|---|---|
| Effective from | 31.12.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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