The Tax Advisory Services And The Chamber Of Tax Advisers Of The Czech Republic

Original Language Title: o daňovém poradenství a Komoře daňových poradců České republiky

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=40297&nr=523~2F1992~20Sb.&ft=txt

523/1992 Sb.



LAW



The Czech National Council



of 20 December. October 1992



the tax advisory services and the Chamber of tax advisers of the Czech Republic



Change: 170/2004 Sb.



Change: 284/2004 Sb.



Change: 70/2006 Sb.



Change: 312/2006 Sb.



Change: 124/2008 Coll., 189/2008 Sb.



Change: 254/2008 Sb.



Change: 223/2009 Sb.



Change: 227/2009 Sb.



Change: 281/2009 Sb.



Change: 52/2012 Sb.



Change: 168/2012 Sb.



The Czech National Council agreed on this law:



PART THE FIRST



Introductory provisions



§ 1



This Act regulates:



and the provision of legal assistance and) financial advice in matters of

taxes, dues, fees and other payments (hereinafter referred to as "tax"), as well as in the

matters that are directly associated with taxes (hereinafter referred to as "tax advice")

and



(b) the establishment, status and) the scope of the Chamber of tax advisors of the Czech Republic

(hereinafter referred to as the "Chamber") in accordance with the law of the European Communities ^ 1).



§ 2



This Act does not affect the permission of lawyers, commercial lawyers and

Auditors, where appropriate, other persons and bodies, prepared by the Special

legislation. ^ 1a) without prejudice to the is not even the right to natural or legal persons

ask for legal assistance and financial advice in matters of economic and taxation in the

matters that are directly associated with taxes, and other natural person other than the

tax advisor; This other person, however, may not provide the assistance referred to

or the Council systematically for profit, ^ 2) unless the person

referred to in the first sentence.



PART THE SECOND



Tax consultancy services



§ 3



Basic provisions



(1) tax advice, natural or legal person (hereinafter referred to as "client")

provides a tax advisor or tax consultant visiting.



(2) the tax adviser, means a natural person entered in the list of

tax advisors (hereinafter referred to as "the list"), pursuant to section 4, paragraph 4. 2 and 3. Visiting

tax advisor shall be the natural person referred to in section 8a, paragraph. 1 (a).

(b)) in the list of registered under section 4 (4). 4; the list of leading the Chamber.



(3) the tax shall be paid on the basis of the contract concluded between the

tax advisor or tax adviser and a client is visiting. For

the provision of tax advice belongs to the tax adviser or

hosting the tax advisers, the amount of which the two Contracting Parties

agree upon. The agreement, which is the reward for providing tax advice

negotiated as a proportion of the realised reduction in taxes, tax savings, or

tax relief, where appropriate, as a share of the result indicators of activity,

or is agreed in the form of contributions in kind, is invalid.



(4) if the tax advisor or tax consultant visiting legal acts

on behalf of the client, the status of the representative in accordance with the specific legislation. ^ 3)



(5) tax consultant may also perform the function of the insolvency administrator,

the preliminary insolvency administrator, representative of the insolvency administrator,

a separate insolvency administrator and special insolvency administrator

under special legislation ^ 3a).



(6) the tax advice they can on the basis of a contract concluded between them and the

the client also carry commercial companies or cooperatives, which

tax consultancy performing with tax advisors, and to

This activity as a business zapsánu in the commercial register

According to a special regulation ^ 4a). On the provision of tax advice

legal persons referred to in this provision shall apply mutatis mutandis

the provisions of this Act for the provision of tax advice, tax

advisers and the statutes of the Chamber.



(7) legal person providing tax advice referred to in paragraph 6 has

When the tax administration of the procedural position as tax advisor.



§ 4



Permission for the performance of tax advisory services



(1) the right to carry out tax advice shall on the date of registration of the natural person

or registration in the list. To this day, the tax advisers

certificate of registration in the list of tax consultants or hosting

certificate of registration in the list (hereinafter referred to as the "certificate").



(2) a natural person, if it is not registered in accordance with paragraph 3, or

registered in accordance with paragraph 4, the Chamber is required to write to the list after

passing a qualifying examination at the latest by the end of the month

following the month in which the natural person has passed the test.



(3) to the list of the Chamber also writes



and a citizen of another State) than the Member State of the European Union if it meets the

the conditions set by the international treaty, which is the Czech Republic

bound, and proves that it is entitled to provide tax advice in the

the State, with which the Czech Republic has concluded an international agreement, it

undertakes to ensure that State tax advisors access to the provision of

tax consulting, and



(b)) established a tax advisor, under the conditions laid down in section 8b.



(4) to the list of the Chamber of tax advisers for a guest registers

the conditions laid down in section 8 c.



(5) the right to carry out tax advice tax advisor or visiting

tax advisor shall cease to



and) the date on which the tax advisor or tax advisor of the visiting

the list of deleted,



(b)), the date on which the tax advisers or hosting the tax

consultants performance of tax advisory services suspended,



However, the earliest date on which tax advisers or hosting the tax

advisers delivered a decision pursuant to point (a)), or (b)).



§ 5



Qualifying exam



(1) a test or part thereof is entitled to compose the physical

the person referred to in section 4, paragraph 4. 2, which



and has the full capacity to) legal capacity,



(b)), it is impeachable,



(c)) does not work, function, or activity, in addition to which the Special

the legislation does not allow for business,



(d)) does not have the staff or other employment, a similar ratio to the State

body or authority of the territorial Government, to whose jurisdiction include

control and decision-making in matters of taxation,



e) received higher education, at least in the context of an accredited

Bachelor's degree, a ^ 3b)



(f)) was not in the last five years preceding the application for execution

qualifying examination or the part removed from the list of tax

advisers to disciplinary measures under section 12, paragraph. 1 (a). (d)).



(2) For integrity, for the purposes of this Act shall not be the one who was

been sentenced



and for the offence) related to the subject of tax consulting,



(b)) for another criminal offence committed intentionally, if due to the nature of the

tax advisory services and the person who committed this crime is a concern,

that commits same or similar act in the performance of the tax

advice.



(3) in order to demonstrate the integrity of the applicant's requests referred to in Chamber

special legal regulation ^ 3 c) extract from the criminal register.

Request for the release of the statement from the criminal register and the extract from the register

Criminal record shall be transmitted in electronic form, and the way

enabling remote access.



(4) Qualifying Exam consists of parts. In the request for

execution of the qualifying examination or a part thereof shall bear the name, and, where appropriate,

name and last name, social security number, if assigned, date of birth,

of residence and signature of the applicant. The request for execution

qualifying examination or a part thereof shall be copies of the documents

to demonstrate compliance with the conditions referred to in paragraph 1 (b). (e)) and the Honorable

a statement showing that the conditions referred to in paragraph 1 (b). (c))

and (d)). The extract from the criminal register asks the Chamber. The cost of the

get this statement in that case. The application is not

need to provide information pursuant to this paragraph in the case, the Chamber

This information has, while not to change them.



(5) the Chamber after the assessment of the request for execution of the qualifying examination or

its part



request for execution) qualifying examination or a part thereof shall be refused

If the applicant does not meet the conditions referred to in paragraph 1; written

copy of the decision of refusal must be justified, must

contain lessons about the right to appeal and the applicant must be

delivered into their own hands, or



(b) notify the applicant in writing) at least 30 days in advance of the place and time of the venue

qualifying examination or a part thereof.



(6) the qualifying examination or part thereof is held before the trial by the Commission.

The test, the Commission is composed of representatives of the Government of the mid-financial

authorities designated by the Ministry of Finance of the Czech Republic (hereinafter referred to as

"the Ministry"), and in particular from the middle of the tax consultants and other

experts from the economic, tax, or legal theory and practice of appointed

Chamber of Commerce. The Chairman of the examination Committee is always a representative of the State financial

authorities designated by the Ministry. The Commission is a quorum, if

the presence of an absolute majority of all its members.



(7) the content of the qualifying examination or the part thereof, as well as the composition of the

test Commission, must correspond to the purpose of the test, which is to determine the level of

knowledge of the applicant, required for the performance of tax advisory services, in particular

the level of knowledge in the field of financial, administrative, civil and commercial

law, finance, economics and accounting. Qualifying exam or its

part takes place in the Czech language.



(8) on the outcome of the qualifying examination or a part thereof shall be decided by the trial

the Commission vote. The applicant shall lodge a test or part thereof,
If the vote for it by an absolute majority of the members present of the test

of the Commission. When the casting vote of the Chairman.



(9) for the execution of the qualifying examination or a part thereof is paid a fee,

that is the intake Chamber. The fee is due no later than 20 days before the

the holding or part of the qualifying examination. If the applicant fails to pay the

fee due date, the qualifying exam or its part in

This term does not take place.



(10) the details of the content and the course of the qualifying examination or the

the announcement of the result of part a, and adjusts its delivery in the test Chamber

of the order. In the test procedure shall also charge the execution

a qualifying examination.



(11) the decision rejecting the request for execution of a qualifying

or part of the tests, the Chamber is obliged to issue no later than 20 days

calculated from the end of the month in which the proceeding in respect of a qualifying

or part of the tests started. Qualifying exam or its part

terminates the trial Commission not later than 8 months counted from the end of

the month in which the proceeding in respect of a qualifying examination or part thereof

started. These time limits shall not include the time during which an application for

execution of the qualifying examination or part returned to the Tween.

Force composed of a qualifying examination may be in the overall evaluation of the

qualifying exams count, if its composition is less more

than 24 months. A qualifying examination is made, if they are composed

all of its component parts. The oral part of the exam is held after the composition of the written

part of the test.



(12) if the applicant or part of the qualifying exam, you may get it

held again, however, as soon as possible after 3 months from the last day of the calendar

the month in which the Commission decided on the outcome of the trial. The application of the

repetition of the qualifying examination or a part thereof, the applicant shall only

the name, or names, first and last name, social security number and date of their

the previous qualifying examination or part thereof; other data modified in

in the application of paragraph 3 shall only be, if compared to the previous

requests to change them. Otherwise the provisions of the previous

paragraphs of the proceeding in respect of a qualifying examination or a part thereof.



(13) the costs of proceedings in the matter of qualifying examination or a part thereof, which

incurred by the Chamber, the Chamber shall be borne by the applicant shall bear the costs incurred by the applicant.



(14) the provisions of paragraphs 1 to 13 shall apply mutatis mutandis also to

differential test ^ 3d).



§ 6



The rights and obligations of the tax advisor



(1) the tax advisor is entitled and obliged to protect the rights and legitimate

the interests of his client. Is obliged to act honestly and conscientiously, consistently

to use all the legal means and apply everything according to your

beliefs and the client considers it beneficial. It is bound by the

only laws and other generally binding legal regulations and their

the limits of client commands.



(2) the tax advisor is entitled to reject conclusion of a contract for the provision of

tax advice. Tax advisor, who in the past three years

before the commencement of the proceeding in respect of a qualifying examination or a part thereof has been

employee of a public body or authority of the territorial Government, to whose

the scope includes control and decision-making in matters of taxation, not for

three years after the issue of the certificate contract for the provision of tax

consulting with a client whose issues such as worker referred to

of a public body or authority of the territorial self-government decisions or whose

the matters discussed.



(3) the tax advisor is entitled to withdraw from the contract on the

the provision of tax advice, if there is a violation of trust between him and the

the client, if the client does not provide the necessary synergies or the exam if

the client, without a serious reason, a reasonable advance on the remuneration for the provision of

tax advice. A tax consultant is obliged, within 15 days from the date when the

announced the withdrawal from the contract to the client for the provision of tax

advice



and take all the urgent tasks), if the client has not made other

the measures,



(b)) to the client an advance on the compensation and expenses, if the client

He paid.



(4) the tax advisor has the right to his client at the agreed time limits

paid



and) reasonable advance on the remuneration and expenses



(b) the amount of the remuneration for the agreed-upon) the provision of tax advice or its

the corresponding part, if the tax adviser resigned from the contract for the

conditions laid down in paragraph 3 or if the contract for the provision of

tax advisory services client, resigned



(c) the expenditure effectively incurred) in providing tax advice, or in

connection with him.



(5) the tax advisers, who was administrator of the tax under the tax code ^ 3e)

appointed representative, belongs to the period of performance of the functions of the compensation for loss of

earnings corresponding to the multiple of the demonstrably incurred hours and normal

the prices of the services provided by tax adviser set hourly rate and

reimbursement of incurred expenses efficiently.



(6) the tax advisers can perform tax consultancy also together.

The legal relations arising from the joint performance of tax consulting

tax advisers edits a written contract. When the performance tax

advice to clients, however, corresponds to each tax advisor individually;

in the case of common client and if not agreed otherwise, the

tax advisers this client jointly and severally.



(7) the tax advisor is in providing tax advice by

the contract may be represented by another tax advisor. When the individual

the action can substitute and his tax adviser. Representation in the

of these cases, it is not possible, if the client representation expressed

the opposition.



(8) the tax advisor is responsible to the client for damage arising in connection

with the performance of tax advisory services was formed, if it caused the tax

Advisor, his representative or the worker. Tax consultant liability

release, proves that the damage could not prevent even when expending

all the efforts, which can require.



(9) the tax advisor, the worker or representative, as well as the person who

disposed of the permission to the performance of tax advisory services, are required to

keep confidential all facts of which the learned in the

connection with the performance of tax advisory services. This obligation, even for

the purpose of criminal proceedings, may exempt only by client

But even in this case, the tax adviser or his representative shall be obliged to

to maintain confidentiality, if it is in the interest of the client. The obligation to

confidentiality shall not apply to cases of obligations imposed by law

thwart and notify the Commission of the offence. Violation of the obligations of the

secrecy is not the fulfilment of the obligations to the competent authority referred to in

the Act on certain measures against the legalization of proceeds from crime

the activities and the financing of terrorism and the law on the implementation of the international

sanctions.



(10) the tax consultant is obliged



and performance) before starting the tax consultancy contract

liability insurance for damage that could arise in the context of

with the performance of tax advisory services, and be insured for the entire period, after

which carries tax advice,



(b) the place or its certificate) officially a certified copy or a copy of the

conspicuous place in his Office, or in your Office or branch

the certificate, on request, the client may submit,



(c)) on the date on which the tax consultant from the list, or to which

He was suspended the performance of tax advisory services, deliver the certificate

the Chamber,



(d)) indicate the name, under which carries tax advice, registration number

the certificate and its seat on all pleadings, which makes tasks

the performance of tax advisory services or in connection with the



e) promptly notify the Chamber, in particular, the Office and its branches,

the opening day performance of tax advisory services, conclusion of the contract on the joint

the performance of tax advisory services, the grounds for the suspension of the

the performance of tax advisory services, or for the removal of a tax advisor

the list, as well as other changes in the data referred to a tax advisor

request for execution of the qualifying examination or a part thereof or referred to

in the list,



(f)) to pay the Chamber member contribution, in the amount and the time limit laid down in the

the statutes of the Chamber, to comply with the statutes of the Chamber and the other orders issued by the Chamber of Commerce.



(11) the name under which a tax consultant carries tax advice, make up

name and surname, or a college degree and a scientific rank,

as well as the words "tax consultant". Links to the former official,

vědeckopedagogickou and similar function, rank or activity cannot be in

the name to use.



(12) the seat of the tax advisor is the place in which the tax advisor

Office. If the tax consultant's Office outside the apartment, in which permanently

lives, is considered an Office. Tax advisor or tax

consultants who perform tax consultancy services together, they may have just

one seat. A branch office is a room outside the headquarters of the tax

the Adviser, in which tax advisor also carries tax advice.



(13) the provisions of paragraphs 1 to 8 and paragraph 9 (a). and also apply)

on visiting a tax advisor.



section 7 of the



The list of tax consultants



(1) To



the list of
the Chamber writes the name and surname, or a college degree and

a scientific rank tax advisor identification number of the person granted

the administrator of the basic registry of persons ^ 3e), its registered office, address space

residence or domicile, address for service, the date of registration.

hosting a tax advisor, and the number of the registration certificate, stored

disciplinary measures, suspension of performance of tax advisory services and

removed from the list, and even though it is not a disciplinary measure.

The Chamber may stipulate that the list of stores and other necessary information.

The Chamber shall promptly make changes in the information contained in the list, as soon as

they are known to her. The Chamber shall also determine to what extent the data shall be

from the list in the publication of the list.



(2) the Chamber is removed from the list of tax consultants, if



and he actually passed) referred to in section 5 (3). 1 (a). and (d)),)



(b)) was imposed disciplinary measure removed from the list,



(c)) in writing asked for removal from the list,



(d)) if does not longer than three years tax consulting,



e) died or was declared dead.



(3) the Chamber may be deleted from the list of tax adviser, was

been convicted for an intentional criminal offence, other than that referred to in

§ 5 (3). 2 (a). (b)).



(4) the decision on the deletion of the list must be properly justified and

delivered to the tax consultants and must include lessons about the right to

the appeal to the Court against that decision.



(5) for the removal from the list referred to in paragraph 2 (a). and (d))) or

paragraph 3, the Chamber shall inform the competent authority of another Member State in

which tax advisor provides tax advice.



(6) Similarly, as in paragraphs 2 to 5, the Chamber shall proceed with hosting

tax advisor.



§ 8



The suspension of performance of tax advisory services



(1) the Chamber of tax advisers can suspend the performance of tax advisory services,

If



a) proceedings have been instituted restrictions or deprivation of his eligibility to

legal capacity,



(b)) was the prosecution against him for an intentional criminal offence,



(c) has failed to fulfil an obligation to enter into a contract) of liability insurance

under section 6 (1). 9 (a). and).



(2) the Chamber of tax advisers, suspend the performance of tax advisory services

If he was a disciplinary measure imposed the suspension

tax advice.



(3) For a decision on the suspension of the tax advice applies

Similarly, the provisions of section 7 (1). 4.



(4) the performance of tax advisory services is suspended



and) in cases referred to in paragraph 1 (b). and (b))) until a final

termination of the proceeding



(b)) in the case referred to in paragraph 1 (b). (c)) until the conclusion of the insurance

of the Treaty,



(c)) in the case referred to in paragraph 2, the period referred to in the decision of the Chamber.



(5) on the suspension of performance of tax advisory services in accordance with paragraph 1 or 2

the Chamber shall inform the competent authority of another Member State in which the

Tax Advisor provides tax advice.



(6) Similarly, as in paragraphs 1 to 5, the Chamber shall proceed with hosting

tax advisor.



§ 8a



Providing tax advice to the nationals of other Member

States of the European Union and other persons



(1) tax advice may provide in the Czech Republic under the conditions

This Act also provided for a national of a Member State

The European Union (hereinafter referred to as "Member State"), or the natural person referred to in

special legal regulation of ^ 3 h), if it is not entitled to provide tax

advice on the basis of passing a qualifying examination and write to

list, and either



and consistently as established) tax advisor (section 8b), which the Chamber wrote

in the list, or



(b)) temporarily or occasionally as a guest tax adviser (§ 8),

the Chamber has registered in the list.



(2) the activity established a tax advisor or a guest tax

Adviser on the territory of the Czech Republic is governed by the legal order of the Czech Republic.



(3) On hosting the tax advisor is likewise applicable statutes and

other orders issued by the Chamber of Commerce.



§ 8b



Assessment of qualifications established a tax advisor



(1) the person referred to in section 8a, paragraph. 1, which calls for the recognition of qualifications

the assumptions and the possibility of providing tax advice tax as established

Advisor, in accordance with the law on the recognition of professional qualifications ^ 3i).



(2) the Certification Authority in accordance with the law on the recognition of professional qualifications ^ 3j)

the Chamber is also governed by this regulation.



(3) the fee for filing an application for recognition of professional qualifications in the amount of 2

USD is the intake Chamber.



(4) if the tax Was established by decision on the recognition of professional advisers

qualifications imposed compensatory measures, is the only of his form

differential test ^ 3 k).



§ 8 c



Visiting tax advisor



(1) the person referred to in section 8a, paragraph. 1, which intends to provide tax

Advisory services in the Czech Republic as a guest tax advisor, the

According to the law on the recognition of professional qualifications ^ 3 l).



(2) visiting the tax advisor is in providing tax advice

In addition, the client must provide the following information:



and) if registered in a commercial register or similar public

the register, the register in which it is entered and his registration number, or

a similar means of identification referred to in the register;



(b) if the activity) is subject to an authorisation scheme in the Member State of origin,

the name and address of the competent supervisory authority or a professional association

or similar body, in which it is written;



(c)) the professional title of Member State of origin or, if no such labelling

does not exist, achieved the qualification and Member State in which the

granted.



§ 8 d



cancelled



§ 8e



cancelled



§ 8f



cancelled



PART THE THIRD



Chamber of tax advisers of the Czech Republic



§ 9



Chamber of Commerce



(1) there is hereby established Chamber of tax advisers of the Czech Republic located in the

Brno, Czech Republic.



(2) the Chamber



and gathers all the tax adviser),



(b)) shall act under this Act, the matters of privileges to the performance tax

counseling and disciplinary measures and records the business

companies and cooperatives, which have tax advice as the subject

a business registered in the commercial register.



(3) the Chamber is a legal person.



(4) the Chamber may create a territorial section.



(5) the membership of the Chamber of registration tax advisor to the list.



§ 10



The authorities of the Comoros



(1) the Chamber shall have the following authorities:



and the general meeting of the members of the Chamber) (hereinafter referred to as the "general meeting"),



(b)) the presidium,



(c) the Supervisory Commission),



(d) Disciplinary Commission)



e) test of the Commission.



(2) the Chamber may, as appropriate, to create other advisory bodies.



(3) Functions in the bodies of the Chamber are distinguished. For their performance belongs to

tax consultants only expenses.



(4) the highest authority is the General Assembly. AGM

authorities of the chambers referred to in paragraph 1 (b). b) to (d)). Member of the Supervisory Commission

cannot be a member of the Chamber bodies referred to in paragraph 1 (b). (b)), (d)) and

(e)). the details of the election authorities, the Chamber provides for the electoral regulations.



(5) the regular general meeting of the Presidium shall convene in the second half of

of the calendar year. The Presidium is obliged to convene an extraordinary General

the pile always request it in writing in a period of two consecutive

at least one-third of the members of the calendar months in the Chamber, or if so requested by

in writing about the convening of the Supervisory Commission. Extraordinary general meeting must be held

not later than 2 months after, when the conditions were met for its convening.



(6) the notice of the general meeting shall publish the presidium no later than 30

days before the holding of the official Board of the Chamber and its electronic

the version of the. The notification shall state the reason for the convocation of the general meeting and its program

date and place. Written materials intended for discussion at the General

meeting shall be published on the same date and in the same way, so that the

for the Advisor to obtain accessible through the public data network.



(7) the right to participate in the general meeting to all members of the

the Chamber. The Chamber may authorize in writing another Member of the Chamber to

represented at the general meeting; This represented a member shall be deemed to

present at the general meeting. A member of the Chamber of Commerce may represent not more than

five members of the Chamber.



(8) the General Assembly is able to pass resolutions regardless of the number of

the members of the. Resolutions are necessary consent by an absolute majority of the

of the members present.



(9) in the election of the members and alternate members of the bodies of the Chamber shall decide the number of votes

cast each of the candidates present members of the Chamber, who shall

the election was attended by; If there is only one candidate, the election is required to

This candidate won an absolute majority of votes of the members present

Chambers, who took part in the elections. The appeal of a member or alternate

Chamber's bodies will at least three-fifths of the votes of the members present of the Chamber,

who took part in the elections.



(10) unless this Act provides otherwise, shall be reviewed by the general meeting

the decision of the Chamber's bodies.



(11) the details concerning the organisation of the Chamber, its institutions and their

the scope of, as well as details about the number of members of the Presidio, the Supervisory Commission

and disciplinary Commission, lays down the statutes of the Chamber.



§ 11



The scope of the Chamber



In particular, the Chamber



and protects and promotes) the legitimate interests of tax advisers in the Czech

Republic,
(b)) lays the groundwork for increasing the qualifications and professional levels

tax consultants,



(c) supervise proper execution of) the tax advice and directs the activities of the

tax advisors in accordance with generally binding legal regulations and

the statutes of the Chamber,



(d)) shall be issued by the statutes, the electoral regulations and disciplinary regulations,



(e)), in agreement with the Ministry of examination regulations issued,



(f)) keeps a list and ensures publication of the necessary data,



(g) issuing certificates for natural persons),



h) shall decide on the request for execution of the qualifying examination or a part thereof,

performs a test and its parts



I) decide on the penalties under this Act,



j) publishes its members documents for the purposes of demonstrating their skills

the assumptions in other Member States,



is required to propose to) within 30 days of the request of the tax Manager tax

the Adviser, which the tax administrator shall designate a representative for tax administration ^ 3e).



PART THE FOURTH



The penalties



§ 12



Disciplinary measures



(1) for serious or breach of an obligation under this Act

or the Act on certain measures against the legalization of proceeds from crime

the activities and the financing of terrorism, tax advisor (hereinafter referred to as

"disciplinary offence") can save tax consultants, Chamber

If this is not a criminal offence, some of these disciplinary

measures:



written admonishment and)



(b)) a fine of up to 100 000 CZK



(c) the suspension of performance of tax advisory services) for up to one year,



(d)) removed from the list.



(2) a material breach of the obligations shall be considered, where the applicant

in the request for execution of the qualifying examination or a part thereof, knowingly

false or incomplete information, on the basis of which it was the qualifying

the test or its part admitted.



(3) A disciplinary offence may be imposed only one disciplinary

the measures.



(4) the proceeds from the fines it seems.



section 13



The infringement procedure



(1) the imposition of disciplinary measures shall be decided by the disciplinary Commission

the Chamber in proceedings initiated by the Commission on a proposal from the supervisory Chamber. The proposal on the

the initiation of the proceedings may be filed within three months from the day on which the supervisory

the Commission of the Chamber of the disciplinary offence, but not later than

three years from the date of the disciplinary offence was committed.



(2) in a proceeding has the tax advisor is always right to be heard and must be

given the opportunity to defend.



(3) the decision on the imposition of a disciplinary measure must be in writing and

must contain a statement of grounds and lessons learned about the appeal.



(4) the details of the infringement procedure provides for disciplinary order.



§ 14



Appeal



(1) against the decision of the disciplinary Commission of the Chamber, which has been saved

the disciplinary measures referred to in section 12, paragraph. 1 (a). and (b))), can the tax

Advisor or the Supervisory Commission to submit within 15 days from its receipt

the appeal; the appeal has a suspensory effect.



(2) the presidium shall decide on the Appeal Chamber, which examined

the decision shall confirm, amend or revoke. If the presidium of the Chamber

the contested decision, the disciplinary Commission of the Chamber is returns back to new

consideration and decision; When the new decision of the disciplinary board

bound by the legal opinion of the Chamber of the Presidio.



(3) the decision of the disciplinary Commission referred to in section 12, paragraph. 1 (a). (c)), and (d))

reviewing court under special legislation. ^ 4)



PART THE FIFTH



Transitional and final provisions



§ 15



(1) the decision of the Chamber pursuant to section 5 (3). 5 (a). and, § 7 (2)). 4, § 8

paragraph. 3, § 8 d of paragraph 1. 3 and § 8f paragraph. 3 reviewing court under the Special

legislation. ^ 5)



(2) if the Chamber Remains idle in cases where, under this Act, is

obliged to decide, the natural person concerned its inaction by law

to claim the protection of the proposal in court.



section 16 of the



Decisions by the Chamber pursuant to this Act is covered by the administrative code,

If this law provides otherwise.



§ 17



All natural persons who provide tax advice on the basis of the

registration under the Act No 105/1990 Coll., on citizens ' private business,

in the wording of later regulations, shall, within one year from the date of

the effectiveness of this law to pass a qualifying exam and apply for registration

in the list under this Act, otherwise their permissions to this day

shall cease.



section 18



(1) The provisions of the institutions of the Chamber shall exercise their scope a preparatory

the Committee appointed by the Minister of Finance of the Czech Republic.



(2) the Preparatory Committee shall be convened by the constituent general meeting within six months from the date

the effective date of this Act.



(3) the Ministry shall monitor the proper execution of the activities of the Preparatory Committee.

Decision or action of the Preparatory Committee issued in contravention of this

by law, the Ministry can cancel or change or their performance

pause.



§ 19



This law shall enter into force on 1 January 2005. December 1992.



Uhde v.r.



Klaus v.r.



Selected provisions of the novel



Article. (II) Act No. 170/2004 Sb.



Transitional provisions



1. The provisions of section 8 of this Act [section 5, paragraph 1 (b), (e)) Law No.

523/1992] does not apply to tax advisers, who are at the date of acquisition

the effectiveness of this law entered in the list of tax consultants.



2. any proceedings initiated before the date of entry into force of the Chamber of

law, including proceedings for the qualifying examination shall be completed according to the

the existing legislation.



Article. XX of Act No. 189/2008 Sb.



The transitional provisions of the



The proceedings initiated pursuant to Act No. 523/1992 Coll., on income tax advice and

The Chamber of tax advisers of the Czech Republic, as amended, effective the day of acquisition

the effectiveness of this law, and to this day been the unfinished,

According to present regulations. completes



Article. XV of law No 223/2009 Sb.



The transitional provisions of the



The proceedings initiated before the date of entry into force of this law, and to this

the unfinished March completes and the rights and obligations related to

be assessed in accordance with the existing legislation.



Article. (II) of the Act No. 168/2012 Sb.



Transitional provisions



1. the general meeting convened before the effective date of this law shall be governed by

provisions effective at the time of its convening.



2. the Chamber of tax advisers is obliged to bring its statutes in accordance with the

This law within 12 months of the entry into force of this law.



1) European Parliament and Council Directive 2005/36/EC of 7 September 2004. September 2005

on the recognition of professional qualifications.



The Treaty establishing the European Community of 25 March. in March 1957,

the text of the single European Act, Maastricht Treaty, Amsterdam

the Treaty and the Treaty of Nice.



1A) for example. the Czech National Council Act No. 128/1990 Coll., on the legal profession, law

The Czech National Council No. 209/1990 Coll., of the commercial lawyers and legal

the assistance provided by them.



2) § 2 of the commercial code.



3) Eg. section 10 of the Act of the Czech National Council No. 337/1992 Coll., on administration of taxes

and fees.



3A) Law No. 182/2006 Coll., on bankruptcy and the ways of its solution

(insolvency law).



3B) section 46 of Act No. 111/1998 Coll., on universities and amending and

supplement other laws (the law on universities).



3 c) Law No. 269/1994 Coll., on criminal records, as amended

regulations.



3D) § 10 Law No 18/2004 Coll., as amended by Act No. 189/2008 Sb.



3E) § 26 paragraph. 2 Act No 280/2009 Coll., the tax procedure code.



3 h) § 1 (1). 2 of law No 18/2004 Coll., as amended.



3i) section 22 of Act No. 18/2004 Coll., as amended by Act No. 189/2008 Sb.



3j) section 29 of Act No. 18/2004 Coll., as amended by Act No. 189/2008 Sb.



3 k) Article. 14 paragraph. 3 European Parliament and Council Directive 2005/36/EC of

on 7 December 2004. September 2005 on the recognition of professional qualifications.



3 l), for example, section 27, 36a and 36b law No 18/2004 Coll., as amended by

amended.



4) § 250l et seq. Code of civil procedure.



4A) commercial code.



5) Act No. 150/2002 Coll., the administrative court rules, as amended

regulations.