92/2017 Sb.
LAW
of 8 March. March 2017,
amending Act 164/2013 Coll., on international cooperation in the
the administration of taxes and to modify other related laws, as amended
regulations, and Act No. 105/2016 Coll., amending certain laws in the
the area of international cooperation in the management of taxes and repealed the law No.
330/2014 Coll., on Exchange of information on financial accounts with the United States
of America for the purposes of tax administration
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment of the Act on international cooperation in tax administration
Article. (I)
Act 164/2013 Coll., on international cooperation in the administration of taxes and
changing other related laws, as amended by the legal measures of the Senate
No. 344/2013 Coll., Act No. 105/2016 Coll. and Act No. 188/2016 Coll.,
be amended as follows:
1. in footnote 1 at the end of the text, the words "and
Council Directive (EU) 2015/2376 ".
2. under the first part 2 of title III, the following section 1, including
Title:
"Section 1
General provisions for the automatic exchange of information
§ 12a
Definition of automatic exchange of information
Automatic exchange of information means the regular and systematic
the provision of designated central contact information authority
contact point of another Member State which takes place at regular periods
without a prior request.
section 12b
The subject of the automatic exchange of information
(1) the automatic exchange of information, the information
and depending on the species), income and assets,
(b)) the notified financial institutions,
(c)) on tax opinions with a cross-border element.
(2) on the basis of an international agreement may be subject to automatic
the exchange of information as well as information not listed in paragraph 1.
§ 12 c
Communication of information to the European Commission
The central liaison office shall communicate to the Commission once a year, of the European statistical
information about the volume of automatic exchanges in relation to Member States.
If available, provide information on the costs at the same time, the benefits of
and the changes related to the implementation of this form of international cooperation.
Section 12d
How a central contact Office when receiving information
The central liaison office receives and uses information from the contact
the place of another State. ".
The existing sections 1 to 3 are known as sections 2 to 4.
3. in article 13, paragraph 1 reads:
"(1) the automatic exchange of information by type of income and assets is
provide information regarding persons who are under the law
the laws of another State subject to taxation in that other State, because of the
his residence, registered office or permanent residence, place of management, according to the
types of income or assets referred to in the relevant legislation of the European Union
governing the administrative cooperation in the field of taxation ^ 2) and laid down
Decree of the Ministry. ".
4. In § 13 para. 2 and 4 of the text "(c). and) "is deleted.
5. In article 13, paragraph 5 shall be deleted.
The present paragraph 6 becomes paragraph 5.
6. In § 13 para. 5, the text "(c). and) "is deleted.
7. In paragraph 13, the words "central liaison office regularly provides
the focal point of another State "shall be replaced by" when the automatic exchange
information reported by financial institutions to provide ".
8. in paragraph 2 of section 13d. 3 at the end of subparagraph (b)) a comma is replaced by a dot and the
subparagraph (c)) shall be deleted.
9. in section 13d after paragraph 3 the following paragraph 4 is added:
"(4) non-financial entity means a legal person or unit without
legal personality, that is not a financial institution. "
Paragraphs 4 and 5 shall be renumbered as paragraphs 5 and 6.
10. In section paragraph 13q 3, the word "notification" shall be replaced by "report".
11. in section 13q, paragraph 4 shall be deleted.
12. In the first part 2 of title III, the designation "section 4" is replaced by
the designation "subsection 3" and in the title, the words "for the automatic exchange
information ' shall be deleted.
13. section 13t including title:
"§ 13t
The announcement of
(1) that States the Czech financial institutions and the United neoznamující the financial
the institution, which runs a device account, the tax administrators
and notifying the Czech) whether the financial institution or neoznamující the Czech
financial institutions,
(b)) the data necessary to technical security, notification,
c) registration number if it has been the focal point of the United States
America, this number is assigned.
(2) the Notification referred to in paragraph 1 shall be submitted by 31 December. may calendar
the year in which the financial institution to submit a first notice.
(3) the tax administrator shall determine the details necessary for technical security notifications
referred to in paragraph 1 (b). (b)) and publish it on the notice board and the way
allowing remote access.
(4) if there is a change in the particulars referred to in paragraph 1, the financial
institutions required to report this change to the tax administrator within 15 days of the date on
When occurred. ".
14. In the first part 2 of title III, the following section 4, including
Title:
"Section 4
The automatic exchange of information on tax opinions, with cross-border
element
§ 13u
Introductory provisions
(1) the automatic exchange of information on tax opinions with
cross-border element to provide information about the
and preliminary tax rulings) and
(b) preliminary assessments of transfer pricing).
(2) the automatic exchange of information on tax opinions with
cross-border element provides the central liaison office of information according to the
paragraph 1 also to the Ministry and the European Commission.
(3) the automatic exchange of information on tax opinions with
cross-border element, do not provide information about the preliminary tax
decision or preliminary assessment of transfer prices to the relationship
exclusively for natural persons.
§ 13-in
Preliminary tax decision
(1) Preliminary tax decision is a decision of the tax authorities of
authentic assessment related to cross-border transactions.
(2) the preliminary tax decision is also a decision other than
the decision referred to in paragraph 1,
and) that is issued, amended or renewed by the tax and which
may be invoked,
(b)) which is addressed to a particular person or unit without legal personality,
or a group of persons or units,
(c)) which
1. the interpretation or application of the legislation relating to taxation, which
related to cross-border transactions, or
2. the assessment of whether a particular activity creates or does not create a permanent
establishment, and
(d)) that is issued before cross-border transactions or activities that could
It could create a permanent establishment, or before the submission of the tax return
for the tax period in which this transaction or the activity
has occurred.
(3) the preliminary tax decision is also the agreement, procedure or operation
the tax, which fulfil the conditions referred to in paragraph 2 accordingly.
(4) cross-border transactions referred to in paragraphs 1 and 2 means
and or) transaction number, which either party
1. is not subject to the State or jurisdiction that issued it, changed or
restore the preliminary tax decisions, taxation, by reason of their residence,
permanent residence, registered office or a place of leadership,
2. shall be subject to taxation by reason of his domicile, residence, registered office or permanent
space management at the same time in multiple States or jurisdictions, or
3. conducts business through a permanent establishment, and the transaction is
part of the business of the permanent establishment,
(b)) the action taken by a person or entity without legal personality,
When it comes to their business through a permanent establishment and, if the
This measure is part of the business of the permanent establishment, or
(c)), or a series of transactions that have cross-border impact.
(5) for the purposes of paragraph 4, it shall be sufficient if the person or entity without
legal personality, which is an advance tax ruling intended to
cross-border transaction an indirect relationship.
§ 13w
Preliminary assessment of transfer pricing
(1) Preliminary assessment of transfer pricing is the binding assessment of the way
that price was was created between the United parties according to the
the law governing income tax, related to the cross-border
transactions.
(2) Preliminary assessment of transfer pricing is also a different decision than
in accordance with paragraph 1, that
and is issued, modified) or renewed by the tax and which can be
relied on,
b) is addressed to a particular person or unit without legal personality, or
a group of people or units,
(c)) is related to cross-border transactions, and whose subject is
1. determine the appropriate set of criteria for this transaction to determine the pricing
negotiated between the United persons under the law governing taxation of
income or
2. assignment of profits to a permanent establishment on the basis of this transaction and
d) is released before making a cross-border transaction, or prior to
tax return for the tax period in which the transaction
has occurred.
(3) Preliminary assessment of transfer pricing is also the agreement, procedure, or
the Act of the tax authorities, which meet the conditions referred to in paragraph 2 accordingly.
(4) cross-border transactions referred to in paragraphs 1 and 2 means the transaction
or a series of transactions,
and in which they are involved) associated persons under the law governing the tax
income subject to taxation by reason of their residence, the Standing
residence, registered office or place of management in different States or jurisdictions,
or
(b)) that have cross-border impact.
§ 13 times
The range of information provided
(1) the information on the advance tax ruling or provisional
transfer pricing assessment contains
and) the identification of the legal entity concerned, units without legal
personality or group,
(b) a summary of their content) which also includes a description of the business transaction
or a series of transactions, in general terms, that does not lead to violation of
the trade secret or the law of the stored or the law recognized
obligations of confidentiality, threat to public order or safety
The United States,
(c) the day of their release) changes or restore,
(d) acquisition of their effectiveness) the day, if it is listed,
(e) loss of efficiency) the day, if it is listed,
f) their friends,
(g)) the value of the transaction or a series of transactions to which it relates, if it is in
them given,
h) in the case of the preliminary examination of transfer pricing file description
the criteria used to determine the price agreed between the United parties
under the law governing income tax or such an agreed price,
I) in the case of the preliminary examination of transfer pricing method
used to determine the price agreed under the law governing taxation of
income or such an agreed price,
j) the designation of a Member State, that they could be affected,
k) identification data of the legal person or unit without legal
personality in another Member State, that they could be affected, and
designation of that State, which are those of the person or unit without
legal personality, and
l) an indication of whether it is based on
1. from prior tax decision
2. from the preliminary assessment of transfer pricing, or
3. the request referred to in paragraph 3.
(2) the information referred to in paragraph 1 (b). a), b), (h)) and k) communicated
the Ministry and the European Commission.
(3) if the content of the preliminary examination of transfer pricing agreed with
a Contracting State that is not in another Member State, on the basis of
the international treaty, which does not allow for the provision of information to third
persons, includes the information referred to in paragraph 1 instead of the data from this
preliminary assessment of information from the request that led to his release.
§ 13 y
The time limit for providing information
The central liaison office shall provide information on the preliminary tax
decision or preliminary assessment of transfer pricing within 3 months of
the end of the calendar half-year, in which the decision was issued,
modified or restored.
section 13D
Complement the information provided
The central liaison office shall, at the request of another Member State
additional information on the advance tax ruling or provisional
assessment of the transfer prices or the full text. When the processing of the application
proceed according to the provisions on the exchange of information on request. ".
15. In the title of § 30 shall be supplemented with the words "central register".
16. in section 30, after the word "network", the words "and safe central
the index of the Member States for administrative cooperation in the field of taxation ".
17. in annex No. 2 in section VI of the second sentence, the word "/" identify "
repealed.
Article II
Transitional provisions
1. The central liaison office shall provide in accordance with § 13u Act No. 164/2013
Coll., in the version in force from the date of entry into force of this Act, until 31 December 2006.
December 2017 to the contact points of other Member States, the Ministry of
the Treasury and the European Commission with information on the provisional tax decision
or preliminary assessment of transfer pricing released, modified or
recovered from the
a) 1. 1 January 2014 to 31. December 2016,
(b)) 1. January 2012 to 31. December 2013 if this decision was
effective on January 1. January 2014.
2. Until the adoption of the safe central register of Member States for the
administrative cooperation in the field of taxation the European Commission confirms the Central
contact the institution by electronic means to the focal point of another
the Member State receiving information on the advance tax ruling or
preliminary assessment of transfer pricing, in which the Czech Republic
marked as a State which could be affected by them. Sends confirmation
the central liaison office, without undue delay, but not later than within 7
days from the date of receipt of the information.
3. Announcing the Czech financial institution is required to obtain an Honorable
Declaration pursuant to article. And section IV of annex 2 to the law No. 164/2013 Coll.
in the version in force from the date of 6. April 2016, for financial accounts based from the
on 1 May 2004. January 2016 to June 5. April 2016 at the latest, before submitting a notification
for the year 2016 under § 13 k Act No. 164/2013 Coll., in the version in force from
January 6. April 2016.
4. the notification of the identification number in accordance with § 13q para. 4 of law No.
164/2013 Coll., in the version in force before the date of entry into force of this
law, or according to § 6 paragraph 1. 4 of law No. 330/2014 Coll., in the version in force
before the day of the 6. April 2016, are considered as a declaration in accordance with § 13t para. 1
Act No. 164/2013 Coll., in the version in force from the date of entry into force of
of this Act.
PART TWO
Changing the law amending certain laws in the area of international
cooperation in the administration of taxes and repealed the Act 330/2014 Coll., on the exchange of
the information about the g/l accounts with the United States of America for the purpose of
the tax administration
Article. (III)
In part two of the article. (IV) Act No. 105/2016 Coll., amending certain
the laws in the area of international cooperation in the administration of taxes and the
Act 330/2014 Coll., on the exchange of information on financial accounts
United States of America for the purposes of tax administration, the present text
referred to as point 1 and the following point 2 is added:
"2. the notification referred to in section 38fa of Act No. 586/1992 Coll., in the version in force
before the day of the 6. April 2016, is not served during the tax period, begun after
31 December 2016. ".
PART THREE
The EFFECTIVENESS of the
Article IV
This Act shall take effect on the first day of the first calendar month
following its publication.
Hamáček in r.
Zeman in r.
Sobotka in r.
