164/2013 Sb.
LAW
on 2 December. may 2013
international cooperation in the management of taxes and other
related laws
Change: 344/13 Sb.
Parliament has passed the following Act of the Czech Republic:
PART THE FIRST
INTERNATIONAL COOPERATION IN THE MANAGEMENT OF TAXES
TITLE I OF THE
GENERAL PROVISIONS
§ 1
The subject of the edit
(1) this Act regulates the procedure and conditions under which the tax administrator
cooperate with the competent authorities of other States, and it
and) in accordance with the EU regulation governing the administrative cooperation in the
taxation ^ 1) in relation to another Member State of the European Union (hereinafter referred to
"a Member State"), or
(b)) on the basis of international treaties in the field of taxation, which is part of the
the legal order of the Czech Republic (hereinafter referred to as "international treaty"), in
relation to the State or jurisdiction, which was the international treaty
closed (hereinafter referred to as "Contracting State").
(2) international cooperation in tax administration (hereinafter referred to as "the international
cooperation ") provides or receives in the form of
and the exchange of information on request),
(b) the automatic exchange of information),
(c)) the exchange of information on its own initiative,
(d) the service of documents),
(e) participation in operations) Sub procedures or other procedures Manager
taxes, or
(f) implementation of the concurrent tax checks).
(3) Information for the purposes of this Act, means the information which
the tax administrator may reasonably assume their importance for tax administration.
(4) Taxation for the purposes of this Act, means the
) and income tax of physical persons,
(b)), the income tax of legal persons,
(c)) the tax on immovable property,
(d)) the acquisition of immovable property,
e) road tax,
(f) local charge),
(g) the implementation of a similar nature) cash as cash transactions by
letters and) to f) imposed by another Member State or its regional or
total, administrative or
(h) the Act provided for) International Treaty, with the exception of the mandatory
contributions to social insurance.
(5) pursuant to this Act shall be presumed when
and) mutual assistance between the relevant States in criminal matters,
(b)), the international assistance for the recovery of certain financial claims,
or
(c) the income taxation of the interest payments), if the procedure is modified by another
legal regulation.
§ 2
Another State and its point of contact
(1) the other State for the purposes of this Act, means the
and) another Member State, or
(b) the State party).
(2) the focal point of another State for the purposes of this Act, means the
the competent authority responsible for the implementation of international cooperation
and competent) in accordance with the EU regulation governing the administrative
cooperation in the area of taxes ^ 1), or
(b)) on the basis of international agreements.
§ 3
Relationship to tax regulations
In the implementation of international cooperation is progressing in accordance with the tax code,
If this law provides otherwise.
TITLE II
ORGANIZATIONAL SECURITY
§ 4
The Ministry of finance
(1) the Ministry of Finance (hereinafter referred to as "the Ministry") provides
the implementation of international cooperation.
(2) the Ministry shall inform without delay the European Commission, which
the authority shall exercise the responsibilities of the central authority and the scope of contact
the contact authority; This information shall be sent simultaneously to the competent authorities of the
the other Member States.
(3) the Ministry shall publish in the financial advisory authority, which exercises
the scope of the liaison agency.
§ 5
Point of contact
The focal point is the central liaison office or a liaison office.
§ 6
The central liaison office
(1) the general scope of the central financial Directorate carries out
the liaison agency.
(2) the central liaison office to communicate with the contact points
of another State.
(3) the central liaison office leads contact list of authorities and this
the list published on its website.
(4) the central liaison office may take the request for the grant of
international cooperation, even if it is to discharge the relevant contact
authority. About this procedure shall inform the contact authority and shall inform the
requesting a contact point of another State.
section 7 of the
The contact authority
(1) the Ministry may entrust the performance of the scope of the tax administrator
the contact authority; This credential shall inform without delay the Central
contact the authority and the European Commission.
(2) Liaison Office is in the implementation of international cooperation under the authority
the central liaison office.
(3) the contact authority shall inform the central liaison office of a request sent
directly to the focal point of another State or of requests received directly from
contact point of another State, as well as on the response to the request received.
(4) if the contact authority receives a request for international
cooperation, which requires to take measures which do not fall within its
the scope of, the central liaison office shall promptly forward the request to the authority and the
shall inform the requesting contact point of another State. The time limit for
the request provided for in section 10 (1). 2 or 3 starts in the case of
This procedure, run the first day following the submission of the request
the central liaison office.
§ 8
The tax administrator
(1) Acts, minor procedures or the other procedures in the provision of international
cooperation carried out the tax administrator designated point of contact.
(2) the tax administrator shall promptly inform the contact point on the
operations, minor procedures or other procedures and passes him the necessary
the supporting documents for the granting of international cooperation, as appropriate, may
through the contact point, ask the requesting contact point
another State to complete the handout.
(3) the tax administrator may request international cooperation only
through the contact point, which passes the processed request
where appropriate, complement the evidence necessary for the implementation of international cooperation.
TITLE III
THE EXCHANGE OF INFORMATION
Part 1
The exchange of information on request
§ 9
The procedure for the exchange of information on request
(1) point of contact can dožádat point of contact of another State on
provision of information relating to the administration of taxes, if you own
resources have already been exhausted or would jeopardise the objective of obtaining
the tax administration.
(2) the date of submission of the application the contact point to the date of receipt of the response
to this request, or until the date of dispatch of the notice for the termination of the international
cooperation in the case, the period for determining the tax according to the tax code
is not running.
(3) at the request of another State, the contact point will provide a point of contact
information relating to the administration of taxes, which has available. In the opposite
the case of the acts, minor procedures or the other procedures necessary for
obtain the required information.
(4) the request referred to in paragraph 1 or 3 can be dožádat the implementation of certain
operations, partial control or other procedures necessary to obtain
the required information; This request must be specifically justified.
(5) if the contact point considers that certain acts, the minor control
or other procedures, the implementation of which was referred to in paragraph 4 of the dožádáno,
It is not necessary or is unable to perform, it shall inform the focal point of another
the State shall, without delay, including indication of reasons.
(6) If you cannot comply with the express request of the focal point of another State
to provide the original of the document shall provide a copy of the contact point
or copy.
§ 10
Time limits
(1) the contact point shall confirm receipt of a request for information
the contact point of another Member State shall, without delay, but not later than
within seven working days from the date of receipt of the request, and it generally
through a common electronic communications networks of the European Union
(hereinafter referred to as "the common communications network").
(2) the contact point shall provide the information referred to in section 9 shall, without delay,
not later than two months from the date of receipt of the request, and if such
information available, provide it within six months from the date of
receipt of the request, unless it agrees with the point of contact of another State on
a longer period of time.
(3) If the contact point is unable to provide information to the focal point
another State within the time limit laid down in paragraph 2, it shall inform the
without delay, but no later than three months from the date of receipt of the request, the
the reasons for withholding the information and the date when it can be assumed that the
provide the requested information.
§ 11
Complete the request
(1) the contact point shall notify to the focal point of another State into one
months from the date of receipt of the request for the disclosure of any
deficiencies in the request and shall request its supplement.
(2) the time limits set out in section 10, paragraph 1. 2 begin to run on the day following
receipt of the necessary supplementary information.
§ 12
The conditions for refusal to provide information
(1) the contact point may refuse to provide information where
requesting a contact point of another State
and to exhaust the possibility of obtaining information) according to the legal order of the
of another State, except in cases where the exhaustion of their prejudices the purpose
obtaining of such information, or
(b)) under the law of not entitled to that other State a similar
information to provide.
(2) If the contact point of the requested information is not available and
cannot in any way gain or refuses to provide information from the
for the reasons set out in paragraph 1, it shall inform without delay of the reasons for
failure to provide the information the applicant contact point of another Member State
However, at the latest within one month from the date of receipt of the request.
(3) the contact point must not refuse to provide the information for the reason that
This information is not relevant for the purposes of the administration of taxes in the Czech Republic.
Part 2
The automatic exchange of information
section 13
The scope of and conditions for the automatic exchange of information
(1) the central liaison office regularly provides the focal point
another State, information relating to persons who are under the law
legislation of that other State, subject to taxation in the other State from the
because of his residence, registered office or permanent residence, place of management, and it
According to the types of income or assets
and in the legislation) of the European Union Governing Board
cooperation in the area of taxes ^ 2) and laid down by Decree of the Ministry of, or
(b)) on the basis of international agreements.
(2) the information referred to in paragraph 1 (b). and provide only) species
income or assets for which information is available. These types shall notify the
the central liaison office to the European Commission and the Ministry.
(3) unless otherwise specified, provides the central liaison office
the information referred to in paragraph 1 at least once per calendar year, and
no later than six months from the end of the reporting period in which the
the information gained.
(4) if the Czech Republic provides information about other types of income
or property, than laid down by the Decree pursuant to paragraph 1 (b). and)
another Member State on the basis of their mutual agreement or on
under international treaty, shall notify the central liaison office this
the fact the European Commission and provide it with this agreement, or the international
the Treaty.
(5) the central liaison office shall communicate annually to the European Commission
information about the volume of automatic exchanges in relation to Member States, and
not later than six months from the end of the reporting period in which the
have been provided. If available, provide information about at the same time
the costs and benefits associated with the implementation of this form of international
cooperation.
(6) the central liaison office may notify the central liaison office
another Member State, requests that were not provided
for information about a particular kind of income or property set
the decree referred to in paragraph 1 (b). and the income or assets), or
not exceeding a certain amount; This informs the European Commission and the
the Ministry.
Part 3
The exchange of information on its own initiative
§ 14
The scope and conditions for the provision of information on its own initiative
(1) the contact point shall provide on its own initiative to the focal point
of another State, the information that is available, if
and) reasonably assumes that in the other State may be truncated
taxes,
(b)) tax entity was set lower tax or has been applied
exemption from taxes in the Czech Republic, which could lead to an increase in
tax or tax in that other State,
(c)) business between the tax bodies with tax obligations in
different States is carried out through one or more States, so that the
the tax reduction could occur in any of these States,
d) reasonably assumes that can lead to meaningful tax reduction movement
the profit between the parties, as defined under the Act related to the income tax,
or
(e)) reasonably assumes that the information provided would enable the detection of
the facts, which may affect the determination of the tax in that other State.
(2) the contact point can provide on its own initiative contact
the place of another State, the information that is available, and that may have
the importance of tax administration in that other State.
§ 15
The deadline for the exchange of information on its own initiative
(1) the information referred to in section 14, paragraph. 1 to provide, without delay, at the latest,
However, within one month after it is received by the contact point.
(2) point of contact in the event that the information communicated to him from his own
the initiative of the contact point of another Member State, to acknowledge their
adoption without delay, but not later than within seven working days from the date of
their adoption, usually via common communication
the network.
Part 4
Feedback
section 16 of the
Evaluation of the use of the information provided on the basis of the application or of the
its own initiative,
(1) where a contact point to provide information on request or on its own
initiative, may ask the contact point of another State of the communication, as
used.
(2) at the request of another State, shall inform the focal point focal point, as
used the information provided by the focal point of contact
Instead, at the request of another State, or on its own initiative. Point of contact
This communication shall provide without delay, but not later than within three months after the
When is the outcome of their applications.
§ 17
Evaluation of the use of information exchanged automatically
The contact point shall be sent to the contact points of other Member States
information on the use of information obtained the automatic exchange of information
at least once a year, in the manner laid down by their mutual
the agreement.
TITLE IV
OTHER FORMS OF INTERNATIONAL COOPERATION
section 18
Participation in the action, intermediate procedures or other procedures, tax administrator
(1) point of contact can dožádat point of contact of another State, in the
accordance with the conditions laid down by their mutual agreement, could the administrator
taxes for the purpose of the implementation of the international cooperation
and be present during operations), sub procedures or other procedures
authority of another State,
(b)) to ask questions of the persons involved in the administration of taxes in another State,
(c)) access to writings of authority of another State, or
(d)) to make copies of documents, to which another State authority has access.
(2) On the request of another State, the contact point shall agree the contact
instead of the conditions under which they may allow the competent authority of another State
cooperation in a similar range as in paragraph 1. In this range has
the official position of the person in authority of another State, an official of the tax authorities.
(3) the official person referred to in paragraph 1 or 2, shall mandate that
contains
and the official name of the person)
(b)) the staff or other similar designation of an official,
(c) organizational unit) authority, which is the official person included,
where appropriate, its other jobs
(d)) the range of credentials, and
(e) the tax administrator or identification) authority of another State which credentials
It has issued.
§ 19
Concurrent tax checks
(1) point of contact may be with the focal point of another State may agree,
They shall be carried out in a coordinated manner, each within its territory a simultaneous tax check
concerning one or more tax subjects, on the fulfilment of the
tax obligations are of common or complementary interest.
(2) in the design of concurrent tax checks referred to in paragraph 1 shall be
the tax bodies, which will be carried out simultaneous tax check,
the reasons for this determination and execution time concurrent tax checks.
(3) contact point therein with the proposed simultaneous tax
control or in the event of refusal shall inform the contact authority
another State the reasons for the refusal.
(4) point of contact responsible for official supervision of the person performing the
concurrent tax checks in the Czech Republic and ensuring the coordination of the
with a simultaneous tax check in another State.
section 20
Delivery
(1) point of contact can dožádat point of contact of another State on
notification of the decision or other document relating to taxes. This
delivery shall be deemed delivery in accordance with the tax code.
(2) the request referred to in paragraph 1 shall indicate the contact point of the subject of the decision
or other document, the name and place of residence, business name or the name and
the registered office of the addressee, the additional information required to identify and any
additional data necessary to the effectiveness of the service.
(3) at the request of another State, contact the place of delivery of the decision, or
other documents relating to taxes shall ensure their contact point
delivery. A decision or other document relating to the taxes are not
invalid or their delivery to the addressee is not ineffective only
the reason that he was delivered in a language they don't understand.
(4) contact point shall forthwith inform the applicant the contact point
another State on any matter related to the service,
in particular, of the date of service of the document.
(5) on the service of cannot be dožádat, if you are not exhausted delivery options
According to the national regulations with the exception of cases, when such
the delivery of an unreasonable difficulties.
(6) a public authority are not eligible for an assessment of the legality or accuracy of the
and delivery made the focal point) of another State, or
(b)) at the request of the documents delivered to the contact point of another
State.
THE HEAD OF THE
CONDITIONS FOR THE IMPLEMENTATION OF INTERNATIONAL COOPERATION
Part 1
The conditions for refusal of granting of international cooperation
section 21
(1) may refuse to provide a focal point of international cooperation,
that would violate the protection of business secrets or stored by law
or the law recognised obligation of secrecy, or if the provision of
the information could endanger public order or the safety of the Czech
of the Republic.
(2) the reason for the refusal to provide international cooperation in accordance with
paragraph 1 cannot only be the fact, that the required information
and) is exclusively available bank, including a foreign bank, or other
financial institutions,
(b)) is exclusively available person acting on behalf of or on account of the person,
that provision of the information concerned, or
(c)) concern the ownership shares.
Part 2
The management of information
section 22
The use of information received
(1) the information that had been provided to the focal point within the
international cooperation, can be used for finding, determination or
security of payment
and) taxes,
(b)) financial claims as defined for the purposes of international assistance for the
recovery of financial claims, or
(c)) insurance premiums on social security and public health
the insurance.
(2) the information that had been provided to the focal point within the
international cooperation may be used in administrative proceedings, the Court
the management of, or in connection with criminal proceedings, regarding violations of
tax legislation, without prejudice to the legal provisions applicable to the criminal
the proceedings.
(3) the contact point shall be granted at the request of another State, the contact point
consent to the use of the information provided and documents and for other purposes
than that referred to in paragraph 1 or 2, if the information can be used to
similar purpose in accordance with the legislation of the Czech Republic.
(4) the information and the documents adopted within the framework of international cooperation may
be the focal point or other public authority, which can
use similar information in accordance with the legislation of the Czech
Republic, used for any purpose other than that referred to in paragraph 1 or 2
only with the agreement of the contact point of another State which information
provided by the.
(5) the information and documents which were made available to the focal point in the
the framework of international cooperation, can be invoked as evidence in
tax proceedings as well as similar information and documents obtained in the
administration of taxes in the Czech Republic.
section 23
The transmission of information between the Member States
(1) If the contact point assumes that the information gained from
contact point of another Member State may be relevant for the purposes of
pursuant to section 22 paragraph 1(b). 1 or 2 in another Member State, it shall inform the contact
instead of another Member State, that the information provided about its intention to
pass this information to the contact point of another Member State.
(2) if the contact point of another Member State, that information
granted, the opposition with their passing within 10 working days from the date of
When received a communication from the contact point of the intention to forward information
the focal point of this information does not pass.
(3) fails to contact point of another Member State, that
the information provided, your disagreement with their further transmission within the time limit
pursuant to paragraph 2 and if it is the transmission of information in accordance with the conditions
for the provision of information in accordance with this Act, the contact point
to forward information to the contact point of another Member State.
(4) in accordance with paragraphs 1 to 3 shall proceed mutatis mutandis, if the focal point
provided by the contact point of another Member State, the information that you have
be passed to another Member State.
(5) point of contact can, if it is in accordance with the law
The Czech Republic, to give consent to have information
provided and transmitted by the contact point of another Member State for the
the conditions laid down in paragraph 1 to the other Member State to apply
other purpose under section 22, paragraph. 3.
section 24
Transmission of information to parties and other countries
(1) If the contact point assumes that the information gained from
contact point of another Member State may be relevant for the purposes of
pursuant to section 22 paragraph 1(b). 1 or 2 for the focal point of a Contracting State, it shall inform the
contact point of another Member State, that the information provided on
their intention to pass this information to the focal point of a Contracting State.
The contact point of the information passes to the focal point of a Contracting State
only if the
and the point of contact) another Member State that provided the information,
agreed with their passing and
(b)) States to be transmitted, the information has to
the provision of international cooperation for the purposes of an administrative or judicial
proceedings concerning violations of tax legislation, including criminal
the proceedings.
(2) If the contact point assumes that the information gained from
of a Contracting State, may be relevant for the purposes of paragraph under section 22. 1 or 2
for the contact point of another Member State, it may transmit the contact
the point of another Member State, if appropriate under an international agreement and
legal regulations of the Czech Republic.
(3) If the contact point assumes that the information gained from
Contracting State or by the State, which provided the information on the basis of their
national legislation may be relevant for the purposes of paragraph under section 22. 1
or 2 for the contact point of the other Contracting State, may contact
Instead, pass this information to the focal point of another Contracting State,
If the appropriate international treaty and legal regulations of the Czech
of the Republic.
(4) in accordance with paragraphs 1 to 3 shall proceed mutatis mutandis, if the focal point
the focal point of a Contracting State provided the information to be
passed to the next Contracting State.
Part 3
Communication in the implementation of international cooperation
§ 25
Standard forms and their electronic form
(1) for the purposes of communication with other Member States in the implementation of
international cooperation will apply the standard form, which
the particulars are set out directly applicable provision of the European Union; to
the form may be accompanied by other documents.
(2) the contact point shall be specified in a standard form at least
and the name and place of residence), business name or the name and address of, respectively
additional data necessary to identify the tax entity and
(b)) the purpose for which the information is required.
(3) If the person is known to the focal point, which assumes that has
the information available in a standard form her
name and place of residence, business name or name and address. Contact
the place may be more information that can facilitate the contact point
another State to obtain the required information.
(4) for the purposes of the automatic exchange of information is to apply a data format
established by the European Commission.
(5) the contact point for the purposes of communication in relation to Contracting States
usually uses the standard form referred to in paragraph 1 and in the request for
international cooperation shall indicate at least the particulars referred to in paragraph 2.
(6) for the purposes of the automatic exchange of information the Contracting States
uses the data format referred to in paragraph 4; If this is not possible, the
on the basis of mutual agreement between the authorities of the Contracting States recommended
the format of the Organisation for economic cooperation and development.
section 26
Their international cooperation
If the reason for dropping out requests to carry out international cooperation, shall notify the
requesting a focal point this fact immediately to the contact
the place of another State.
section 27 of the
The method of communication
(1) the information in the framework of international cooperation are generally
through the common communication network.
(2) the central liaison office shall be responsible for the international cooperation
by the authorities of the Czech Republic will typically be carried out
through the common communication network.
section 28
The language of communication
(1) a request for international cooperation and attached to it
the document shall be drawn up in the language in which the contact point and
the focal point of another State shall agree.
(2) the contact point can, but only in particularly justified cases,
ask the contact point of another State a translation request
international cooperation and attached documents to the Czech language.
(3) the contact point will provide, but only in particularly justified
cases, the focal point of another State, a translation of his application for
the provision of international cooperation or the attached documents to the
the official language of that other State.
TITLE VI OF THE
THE PROVISIONS OF THE COMMON, TRANSITIONAL AND FINAL
section 29
Wider cooperation
(1) the central liaison office may negotiate a broader international cooperation
with the contact point of another Member State if it allows the prescription
The European Union governing administrative cooperation in tax matters "^ 1") or
the international treaty.
(2) if the point of contact provides the Contracting State of the international
cooperation is wider than what it provides to another Member State, must not
refuse to provide such wider cooperation to that other Member
the State, if it so requests.
section 30
Access to information in the management of the common communication network
To the extent necessary for the administration of the common communication network to the person
entrusted with the authority of the European Commission for SAA
access to information, which are the subject of the implementation of the international
cooperation.
section 31
Evaluation of the implementation of international cooperation
(1) the Ministry and the central liaison office, together with the European Commission
evaluate the implementation of the international cooperation and cooperate on its
further development.
(2) the central liaison office shall communicate to the European Commission and the Ministry of
the information necessary for the evaluation of the effectiveness of the implementation of the international
cooperation in the fight against tax evasion and tax avoidance
obligations.
(3) the central liaison office shall forward to the European Commission and the Ministry of the annual
evaluation of the efficiency of the automatic exchange of information.
(4) reports and documents processed by the European Commission on the basis of the information
in accordance with paragraphs 2 and 3 may be used only for analytical purposes and not
without the explicit consent of the European Commission, disclosed or made available to the
any other person or authority which is not a tax.
§ 32
Transitional provisions
(1) applications for the international cooperation received by the contact point, which
were not completed before the effect of this law, shall execute in accordance with this
the law. For the assessment of the run and the length of the time limits for these applications will be used
the existing legislation.
(2) the automatic exchange of information pursuant to section 13 (3). 1 (a). and)
the information relating to the period beginning with the taxable zdaňovacímu
the period from 2014.
section 33
Cancellation provisions
Shall be repealed:
1. Act No. 253/2000 Coll., on international assistance in tax administration and the
Amendment of the Act No. 531/1990 Coll. on territorial financial authorities, as amended by
amended.
2. Part eight of law No 438/2003 Coll., amending Act No. 586/1992
Coll., on income taxes, as amended, and certain other
laws.
3. Law No 747/2004 Coll., amending Act No. 253/2000 Coll., on the
international assistance in the administration of taxes and on the amendment of law no 530/1990 Coll., on
regional financial institutions, as amended by later regulations, as amended by
Law No 438/2003 Coll.
4. Law No. 286/2005 Coll., amending Act No. 253/2000 Coll., on the
international assistance in the administration of taxes and on the amendment of law no 530/1990 Coll., on
regional financial institutions, as amended by later regulations, as amended by
amended.
5. Part of the 1980s Act No 281/2009 Coll., amending certain laws
in connection with the adoption of the tax code.
PART THE SECOND
Amendment of the Act on the financial administration of the Czech Republic
§ 34
Act No. 456/2011 Coll. on the Financial Administration of the Czech Republic, as amended by
Law No. 458/2011 Coll., is hereby amended as follows:
1. In section 4, paragraph 4. 1, point (b)) the following new point (c)), which read:
"(c)) shall exercise the responsibilities of the central liaison authority in implementing
international cooperation in the management of taxes ".
Letter c) is renumbered as paragraph (d)).
2. In section 4, paragraph 4. 3 (b)):
"(b)) shall exercise the responsibilities of the central liaison, part-
contact the institution or contact the Department for the enforcement of certain
financial receivables ".
3. In article 7, subparagraph (b)) the following new subparagraph (c)), and (d)) are added:
"(c)) shall exercise on behalf of the Ministry of the scope of part-contact
authority or contact the Department concerned for the recovery of certain financial
Receivables,
(d)) of the credentials of the Ministry of the scope of the liaison authority in
the implementation of the international cooperation in the management of taxes ".
Letter c) is renumbered as paragraph (e)).
4. In section 10, paragraph 1. 3 (b)):
"(b) the scope of the incremental) performs liaison or contact
the Department for the enforcement of certain financial claims ".
5. In section 10 shall be added at the end of paragraph 3 (c)), which read:
"(c)) shall exercise the responsibilities of a contact authority in the implementation of the international
cooperation in the administration of taxes. "
PART THE THIRD
The amendment to the law on the customs administration of the Czech Republic
section 35
Law No. 17/2012 Coll., the customs administration of the Czech Republic, is amended as follows:
1. In section 4, paragraph 4. 3 (b). point 5):
"5. the central liaison, part-contact or
contact the Department in recovery of financial claims, and that of the
the credentials of the Ministry ".
2. In section 4, paragraph 4. 3 (b). and), the following point 6 is added:
"6. the liaison agency in the implementation of international cooperation in the management of
taxes, on behalf of the Ministry. "
3. In section 8 (2). 4 (c)):
"(c)) of the credentials of the Ministry fulfils the function of a part-contact or
contact the Department in recovery of financial claims. ".
4. In section 8 (2). 4 at the end of subparagraph (c)) shall be replaced by a comma and dot
the following point (d)), which read:
"(d)) of the credentials of the Ministry fulfils the function of a contact authority in the
the implementation of the international cooperation in the administration of taxes. "
PART THE FOURTH
The EFFECTIVENESS of the
section 36
This Act shall take effect on the date of its publication.
Němcová in r.
Zeman in r.
Nečas in r.
Selected provisions of the novel
Article. XXVI zákonnného measures no. 344/13 Sb.
Transitional provisions
1. The provisions of section 1 (1). 4 (b). (c)) Law No 164/2013 Coll., as amended by
effective prior to the date of entry into force of the legal measures of the Chamber,
shall also apply to the real estate tax on the taxable period prior to the date
the effectiveness of legal measures in the Senate.
2. The provisions of section 1 (1). 4 (b). (d) to (f))) Law No 164/Sb, in 2013.
the texts of the effective prior to the date of entry into force of the legal measures
Senate, shall apply to the gift tax, inheritance tax and the transfer tax
real estate, where the tax obligation to these taxes occurred before the date of
the entry into force of the legal measures in the Senate.
3. unless otherwise specified, relate to the facts, conditions, relationships,
bodies, subjects, the rights and obligations of private law under the legal
regulations effective before the date of entry into force of the legal measures
The Senate, from the date of entry into force of the legal measures the Senate the same
the provisions of Act No. 164/2013 Coll., as amended, effective from the date of acquisition
the effectiveness of legal measures in the Senate, as a fact,
conditions, relationships, entities, objects, rights and obligations of private law
under the legislation, effective from the date of entry into force of this
legal measures to the Senate, which they are, by their nature and purpose
the nearest.
1) Council directive 2011/16/EU of 15 July. February, 2011 for administrative cooperation
in the area of taxes and repealing Directive 77/799/EEC.
2) Article. 8 Council directive 2011/16/EC of 15 December 1999. February 2011 for administrative
cooperation in the area of taxes and repealing Directive 77/799/EEC.
