Statutory Instruments
2005 No. 1709

CAPITAL GAINS TAX
CORPORATION TAX
INCOME TAX
PETROLEUM REVENUE TAX
RECOVERY OF TAXES
CUSTOMS AND EXCISE
VALUE ADDED TAX
INSURANCE PREMIUM TAX
The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2005

Made
27th June 2005

Laid before the House of Commons
28th June 2005

Coming into force
19th July 2005

The Treasury, in exercise of the powers conferred upon them by paragraph 3(1) and (2) of Schedule 39 to the Finance Act 2002(1) make the following Regulations:

Citation and commencement

1.  These Regulations may be cited as the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2005 and shall come into force on 19th July 2005.

Amendment of the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004

2.  Amend the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004(2) as follows.

3.—(1) Amend regulation 2 as follows.

(2) In paragraph (k) for “Council Directive 2002/93” substitute “Council Directive 2004/66/EC”(3).

(3) In paragraph (l) after “2002/94/EC” insert “as amended by Commission Directive 2004/79/EC(4)”.

4.  In the Table in Schedule 1 Part 2—

(a)in the heading to the second column of column 1 at the end add “and the Mutual Assistance Recovery Directive”;

(b)at the end of the Table insert—

Cyprus

Φόρος Εισοδήματος

'Εκτακτη Εισφορά για την Άμυνα της Δημοκρατίας

Φόρος Κεφαλαιουχικών Κερδών

Φόρος Ακίνητης Ιδιοκτησίας

Income tax

Special defence of democracy tax

Capital gains tax

Real estate tax

Income tax

Income tax

Capital gains tax

Capital gains tax

Czech Republic

Daně z příjmů

Daň z nemovitostí

Daň dědická, daň darovací a daň z převodu nemovitostí

Income tax

Land/estate tax

Inheritance, gift and estate transfer tax

Income tax

Capital gains tax

Capital gains tax

Estonia

Tulumaks

Sotsiaalmaks

Maamaks

Income tax

Social security/social insurance (contributions) tax

Land tax

Income tax

Income tax

Capital gains tax

Hungary

személyi jövedelemadó

társasági adó osztalékadó

építményadó

telekadó

Personal income tax

Corporation tax

Capital return tax

Estate tax

Land tax

Income tax

Corporation tax

Capital gains tax

Capital gains tax

Capital gains tax

Latvia

iedzīvotāju ienākuma nodoklis

nekustamā īpašuma nodoklis

uzņēmumu ienākuma nodoklis

Income tax

Real estate tax

Corporate income tax

Income tax

Capital gains tax

Corporation tax

Lithuania

Gyventojų pajamų mokestis

Pelno mokestis

Įmonių ir organizacijų nekilnojamojo turto mokestis

emės mokestis

Mokestis už valstybinius gamtos išteklius

Mokestis už aplinkos teršimĄ

Naftos ir dujų išteklių mokestis

Paveldimo turto mokestis

Income tax

Corporate profit tax

Tax on immovable property of enterprises and organisations

Real estate tax

Public natural resources tax

Tax on enviromental pollution

Petroleum and gas resources tax

Inheritance tax

Income tax

Corporation tax

Corporation tax

Capital gains tax

Petroleum Revenue tax

Corporation tax

Petroleum Revenue tax

Capital gains tax

Malta

Taxxa fuq l-income

Taxxa fuq Dokumenti u Trasferimenti

Income tax

Tax on Documents and Transfers

Income tax

Insurance Premium Tax

Poland

Podatek dochodowy od osób prawnych

Podatek dochodowy od osób fizycznych

Podatek od czynności cywilnopranych

Corporate income tax

Income tax

Tax on civil law transactions

Corporation tax

Income tax

Capital gains tax

Slovakia

daň z príjmov fyzických osôb

daň z príjmov právnických osôb

daň z dedičstva

daň z darovania

daň z prevodu a prechodu nehnuteľností

daň z nehnuteľností

Income tax

Corporate income tax

Inheritance tax

Gift tax

Gift tax

Real estate transfer tax

Income tax

Corporation tax

Capital gains tax

Capital gains tax

Capital gains tax

Capital gains tax

Slovenia

Dohodnina

Davki občanov

Davek od dobička pravnih oseb

Posebni davek na bilančno vsoto bank in hranilnic

Davek od prometa zavarovalnih poslov

Požarna taksa

Income tax

Municipal income tax

Corporate income tax

Savings bank assets tax

Tax on insurance business cover

Fire tax

Income tax

Income tax

Corporation tax

Income tax

Insurance Premium tax

Insurance Premium tax

Vernon Coaker
Gillian Merron
Two of the Lords Commissioners of Her Majesty’s Treasury
27th June 2005

Explanatory Note

(This note is not part of the Regulations)
These Regulations amend the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674) (“the principal Regulations”) which make provision in respect of mutual assistance and recovery as between member States in relation to duties and taxes.
Regulation 1 provides for citation and commencement.
Regulation 2 provides for the amendment of the principal Regulations.
Regulation 3 amends the definitions of a Council Directive and Commission Directive which have been amended.
Regulation 4 makes two amendments to the Table in Part 2 of Schedule 1 to the principal Regulations. First it amends the heading to one of the columns in the Table to make clear that taxes listed in Council Directive 76/308/EEC (OJ L73, 19.3.1976, p18) are included as foreign claims. Second it extends the Table to make provision for corresponding UK claims in relation to foreign claims of the additional ten States which joined the European Union on 1st May 2004 under the Act of Accession (OJ L236, 23.09.2003, p.33).
These Regulations do not impose new costs on business.


(1)
2002 c. 23.

(2)
S.I. 2004/674.

(3)
OJ L168, 1.5.2004, p.35.

(4)
OJ L168, 1.5.2004, p68.