For International Assistance In The Recovery Of Some Financial Receivables

Original Language Title: o mezinárodní pomoci při vymáhání některých finančních pohledávek

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=76225&nr=471~2F2011~20Sb.&ft=txt

471/2011 Sb.



LAW



of 20 December. December 2011



for international assistance in the recovery of some financial receivables



Change: 344/Sb.



Parliament has passed the following Act of the United States:



PART THE FIRST



INTRODUCTORY PROVISIONS



§ 1



The subject of the edit



(1) this Act transposes the European Union regulation ^ 1) and

regulates the procedure and conditions under which the national authorities shall carry out

international assistance in relation to other States.



(2) the implementation of international assistance for the purposes of this Act, the

the provision or to seek international assistance for the



and enforcement of financial claims,)



(b) financial claims)



c) exchanging information related to enforcement, or by

financial claims,



(d)) the service of documents relating to enforcement or securing of

financial claims.



(3) for financial receivables for the purposes of this Act, shall be deemed to

accounts receivable



and the public budget of the cash) transactions, including their accessories

to be imposed



1. The Czech Republic,



2. the territorial Government of the Czech Republic,



3. domestic public authority,



4. the institution of the European Union,



(b)) of the taxes, fees and duties of any kind, including their accessories

to be imposed



1. the Member State of the European Union other than the Czech Republic (hereinafter referred to as

"a Member State"),



2. less territorial or administrative total of another Member State,



3. a public authority of another Member State,



4. the institution of the European Union,



(c)) from the refunds, interventions and other measures, including their accessories,

that are part of the system of total or partial financing of the

The European agricultural guarantee fund or the European agricultural

Fund for rural development,



d) levies and other duties including their accessories provided for in

under the common organisation of the markets in the sugar sector,



(e)) established by the international agreement on the implementation of international assistance

It is part of the legal order (hereinafter referred to as "international agreement").



(4) For financial receivables for the purposes of this Act, in relation to the

the Member States of the European Union do not consider the claim



and from the compulsory contributions), social insurance contributions,



(b)) of the contractual relations,



(c)) from financial penalties,



(d)) of the fines of other administrative sanctions or of the costs, with the exception of

those that are saved as an accessory of cash transactions

referred to in paragraph 3 (b). a) to (d)).



(5) in another State for the purposes of this Act, the



a) another Member State,



(b)) the State with which the Czech Republic has concluded an international agreement.



§ 2



Relationship to tax regulations



In the implementation of international assistance the process according to the tax code,

unless this Act provides otherwise.



PART TWO



ORGANIZATIONAL SECURITY



§ 3



The scope of the Ministry of finance



(1) the Ministry of Finance (hereinafter referred to as "the Ministry") is a body

responsible for contacts with the European Commission on the implementation of the international

assistance.



(2) the performance of the scope of the authority of the Ministry of the central contact

Entrust



and with a nationwide tax Manager) operating within the Ministry of the child,

or



(b)) your organizational unit.



(3) the exercise of authority or scope of the Sub-contact contact

the Department may delegate an individual the tax Ministry.



(4) the Ministry shall inform the European Commission about the fact that the authority has

commissioned as the central liaison office or as a partial contact

authority or as a contact service, and of any changes.



(5) the Ministry shall notify the disclosure in the financial advisory and way

allowing remote access, which authority was entrusted in the Czech Republic

as the central liaison office, a liaison office as a minor, if applicable

or contact the Department.



§ 4



Liaison Office



(1) the latter is



and the central liaison office)



(b) the Liaison Office)



c) Liaison Department.



(2) the applicant is the Liaison Office of the liaison agency, which has sent

a request for international assistance.



(3) the requested the liaison agency is the contact authority which received

a request for international assistance.



§ 5



The scope of the domestic liaison agencies



(1) Domestic Liaison Office performs international assistance



and) directly, or



(b)) through individual tax administrators.



(2) the domestic minor contact authority shall carry out international assistance only

to the extent that it is for its implementation by the Ministry in charge of,

against one or more types of financial transactions.



(3) Domestic Liaison Department carries out international aid only to the extent

in which is for its implementation by the Ministry in charge on the basis of their

substantive and territorial jurisdiction.



(4) Domestic sub Liaison Office and the domestic contact service when you are

the implementation of international assistance the children of domestic Central

the liaison body.



§ 6



Communications liaison agencies



(1) the domestic central liaison office within the framework of the implementation of the international

Help provides communication with the relevant liaison bodies of other

State.



(2) the various communications addressed to contact the authorities of another State are

sent to the domestic



and central contact authority)



(b) the liaison agency or subelement) Liaison Department with the approval of

the central liaison agency, or



(c) the liaison agency or subelement) Liaison Department, on behalf of the Central

the liaison agency.



(3) If it considers it necessary, the domestic central liaison office shall verify the

the clarity and accuracy of the consigned the communication. In case of detection of

shortcomings of the liaison body shall refer the domestic worker or

domestic call unit, which has drawn up a communication, make

measures to remedy the situation.



§ 7



Jurisdiction for the implementation of international assistance



(1) if the request for the provision of international assistance at the same time

It is for the domestic worker to the liaison body and the domestic

the Liaison Department, is responsible for the implementation of international assistance

domestic contact service.



(2) in case of doubt about the jurisdiction to the request for

the provision of international assistance will decide the domestic central contact

authority about which domestic liaison office is competent to perform

international assistance; of this decision, it shall inform the requesting the contact

authority.



§ 8



Referral of requests for international assistance



(1) if the domestic Liaison Office receives a request for the grant of

international aid not falling within its competence, it shall, without delay,

This request to the competent domestic liaison body.



(2) in case of doubt about the jurisdiction to the request for

the provision of international assistance will advance the domestic Liaison Office

This request without delay to the domestic central liaison office of a

the decision, which it then what will decide that the domestic contact

authority shall be responsible for the implementation of international assistance, it shall forward to the competent

domestic liaison body.



(3) on the assignment of the application shall inform the local liaison office, which has been

a request for international assistance is addressed,



requesting Liaison Office) and



(b)) the domestic central liaison office.



(4) Domestic central liaison office may execute the request for the provision of

international assistance under their responsibility, even if it is to discharge the

the domestic minor domestic liaison office or a Liaison Department;

about this procedure shall inform the competent liaison office or domestic sub

domestic Liaison Department and requesting Liaison Office. Against the decision of the

domestic central contact authority about taking over the execution of the request is

cannot be appealed.



§ 9



The tax administrator credentials



(1) the contact authority may entrust the implementation of operations in the provision of

international assistance child tax administrator and oversees their

implementation.



(2) the mandate referred to in paragraph 1 Liaison Office shall take into account whether

the tax administrator



and the tax administration) will, which requested international assistance, or



(b)) can quickly accomplish more easily, more efficiently or more quickly.



§ 10



The relationship of the liaison agency and the tax administrator



(1) the tax administrator shall immediately inform the local liaison office, which

It commissioned, on the operations and provides it with the necessary supporting documents.



(2) the tax administrator may request the addition of the supporting documents for the implementation of operations

in the implementation of international assistance to the requesting authority in another contact

the State only through the domestic liaison agency, which it

commissioned.



(3) the tax administrator may request international assistance only through

the relevant domestic liaison agency and provide it with the necessary

information to process the request.



(4) the tax administrator shall promptly passes domestic liaison body,

through which asked for international aid, with all the necessary

information on the case, which is the subject of the request.



(5) Domestic Liaison Office passes the tax information needed to

the implementation of international assistance, by which the tax authorities through

This liaison has asked or to provide administrator was


This latter tax charge.



PART THREE



THE EXCHANGE OF INFORMATION



§ 11



Provision of information relating to the enforcement



(1) Domestic Liaison Office may issue letters rogatory for the contact authority of the other State

to provide information relating to the financial receivable and its

enforcement or detention.



(2) at the request of the liaison agency of another State shall ensure that the domestic

Liaison Office of the grant of the necessary information relating to the

financial receivable and its enforcement or detention; for this purpose,

shall carry out the operations necessary to obtain them.



(3) Not to provide information,



and that it is not possible to get) in the case of recovery of similar claims in

The Czech Republic,



(b)) the disclosure of which could threaten public order or safety

Of the Czech Republic.



(4) Domestic Liaison Office may not provide information that would

disclose any trade secret or the law imposed or

recognised by the obligation of professional secrecy.



(5) Domestic Liaison Office always provide the required information



and) obtained from banks, including foreign banks, savings and credit

cooperatives or other credit or financial institutions,



(b)) collected from a person acting on behalf of or for the account of the person to

provision of the information concerned,



(c)) regarding the ownership shares.



(6) the reasons which prevent the granting of the requested information, domestic

contact the requesting authority shall inform the contact authority.



§ 12



Provision of information on vratitelném of overpayment



It is to be a person established or resident in the territory of another State returned

vratitelný overpayment in the amount of at least 250 000 €, tax administrator about this

really, without delay, inform the competent domestic Liaison Office

which shall subsequently inform the contact authority of the other State in which the

This person is resident or situated; This procedure does not apply to

vratitelný overpayment on value added tax.



section 13 of the



Cooperation of official persons



(1) Domestic Liaison Office may ask the contact authority of the other State,

in accordance with the terms agreed with the latter

another State official person in charge of the domestic liaison agency could

in order to support the implementation of international assistance under this Act



and to be present when the acts) of a public authority of another State,



(b) assist the official persons) in legal proceedings in another State,



(c)) ask questions to witnesses, or



(d) to inspect the files) of a public authority of another State.



(2) on application, the contact authority of the other State shall make arrangements for the domestic

Liaison Office of the conditions under which the authorised official person may be granted

another State cooperation with the Czech tax administrator to the extent referred to in

of paragraph 1. To this extent, the official in charge of the person has the position of official

the person of the domestic tax authorities.



(3) the authorized official person, shall mandate the liaison agency,

that cooperation of a public official of another State, he said.



(4) contains the Credentials



and the official name of the person)



(b)) a business or other comparable official designation of the person,



(c) organizational unit) of a public authority, in which the office holder

included, as appropriate, its other work assignments,



(d) the credentials defined range) in accordance with paragraph 1,



e) identification of the liaison agency, which issued the credential.



PART FOUR



DELIVERY



§ 14



The delivery of a document to another State



(1) if it is necessary for an efficient and economical service, may

domestic Liaison Office issue letters rogatory for the contact authority of the other State

service of a document relating to a financial receivable and its

enforcement or securing of the addressee.



(2) the part of the service document is a single document for the delivery

drawn up using the standard form, which contains the



and) name and address of, business name or the name and address of the addressee and others

the information needed to identify,



(b) the purpose of the document delivery)



c) time limit by which delivery is to be carried out,



(d) the nature and subject of the document) that is to be delivered,



e) type and amount of financial receivables, to which the application relates,



f) name, address and other contact details, if appropriate, relating to the authority of the

a public authority,



1. who is responsible for the document being delivered,



2. where can I get more information regarding the service

document or the possibility of financial claims in respect of other

authority other than the authority referred to in paragraph 1,



g) other essentials of the single document for delivery.



§ 15



The delivery of a document from another State



(1) at the request of the liaison agency of another State for delivery of a document,

that applies to the financial receivable and its enforcement or

ensure, ensure domestic liaison office delivery of this document

its addressee.



(2) Domestic Liaison Office shall immediately inform the requesting the contact

authority on any matter related to the delivery, in particular for

the date of delivery of the document to the addressee.



(3) included in the service of a document is a single document for the delivery,

containing the information specified in § 14 para. 2.



(4) if the addressee does not understand the rules of the language in which it was drawn up

the single document, shall be entitled to delivery within 7 working days from the

service of a document, which is a single document for the delivery of components,

ask the tax authorities that he delivered the document, a translation of the rules of procedure

the language of one of the Member States of the European Union, which means.



(5) the procedure referred to in paragraph 4 shall apply mutatis mutandis in the case where the

delivered a single proof of the enforceability of financial receivables.



(6) the tax on the basis of a request for a transfer of the single document for

the delivery of a uniform instrument permitting enforcement or financial receivables

the translation of this single document and translated the texts of

delivered to the addressee. The legal effects of the original delivery remain

preserved.



(7) the documents are invalid or ineffective their delivery to the addressee

for this reason alone, that have been delivered to the addressee in a language which

does not understand.



PART FIVE



THE RECOVERY AND SECURING OF FINANCIAL CLAIMS



TITLE I OF THE



REQUEST FOR ENFORCEMENT OR SECURING FINANCIAL RECEIVABLES



section 16 of the



Application for the recovery of financial claims to another State



(1) Domestic Liaison Office may issue letters rogatory for the contact authority of the other State

on the recovery of financial claims; This does not apply if



and this claim cannot be enforced) according to domestic legislation,



(b)) is a financial claim or the original title for the recovery in the United

Republic, with the exception of cases in which the domestic Liaison Office

requests for recovery on the basis of contested title for the recovery and this

request,



(c)) have not been used all the procedures specified by the domestic legislation of the

for the enforcement of financial claims, with the exception of the case when



1. it is obvious that in the Czech Republic there are assets to the recovery or that

such practices do not lead to the full payment of financial receivables, and

domestic Liaison Office has specific information indicating that the

person has assets in the requested State, or



2. the application of these procedures has led to disproportionate difficulties.



(2) the application may be accompanied by other documents relating to the

a financial claim which is the subject of the request for enforcement.



§ 17



Application for the recovery of financial claims from another State



(1) at the request of the liaison agency of another State for enforcement shall ensure

domestic Liaison Office of enforcement of financial claims.



(2) Domestic Liaison Office may request the enforcement of financial claims

reject, if the total amount of financial claims that are

the subject of the request for recovery, corresponds to the amount that is less than 1

500 euros.



(3) Domestic Liaison Office about the denial of the request shall forthwith inform the

requesting Liaison Office, together with the reasons for such refusal.



(4) the date of receipt of the request for recovery of financial claims from another State

for the purposes of tax administration in the Czech Republic considered the due date

This financial receivables.



section 18



Request to ensure financial receivables to another State



(1) Domestic Liaison Office may issue letters rogatory for the contact authority of the other State

to ensure financial receivables, if



and) is the original title of the financial claim or for the recovery in the United

Republic is infected,



(b)), for a financial claim not yet covered by the original title for the

enforcement in the Czech Republic.



(2) an application for securing financial receivables cannot be sent if there are

conditions laid down other legislation in order to ensure

financial claims arising in the country.



(3) the application may be accompanied by other documents relating to the

a financial claim which is the subject of the request.



§ 19



Request to ensure financial claims from another State



(1) at the request of the contact authority of the other State shall ensure

domestic liaison office measures necessary to ensure the financial

accounts receivable.



(2) Domestic Liaison Office may request to ensure financial

claims to reject, if the total amount of financial claims, which

are the subject of a request for collateral, corresponds to the amount that is less


than EUR 1 500.



(3) Domestic Liaison Office about the denial of the request shall forthwith inform the

requesting Liaison Office, together with the reasons for such refusal.



(4) if it is to occur, or if there is a postponement of enforcement of financial claims,

domestic liaison office shall take the necessary measures to ensure that

financial receivables, if



and it was asked) by requesting the liaison agency, or



(b)) that it considers necessary.



section 20



The title for the recovery of financial claims



(1) the part of the request for recovery of financial claims is a single document

instrument in the requested State.



(2) the uniform instrument permitting enforcement of financial claims the document is from the date of

the receipt of the request for recovery of financial claims the only title for

enforcement of financial claims in the Czech Republic.



(3) the uniform instrument permitting enforcement document drawn up on the financial claims

standard form contains



and) name and address of, business name or the name and address of the debtor and other

the information needed to identify,



(b)) the type and amount of financial receivables,



c) components of financial receivables, such as principal or interest,



(d)) the tax or other financial period to which the claim relates,



(e) the determination of the original title) for the recovery of financial claims

the requesting State



f) where appropriate, the name, address and other contact details of the public authority,



1. in the determination of the Act of which financial receivables,



2. where can I get more information regarding financial receivables

or her attack options, as regards an authority other than the authority referred

in point 1,



g) time the data relevant for the recovery of financial receivables,



h) other essentials of the single document about the enforceability of financial

accounts receivable.



section 21



Change or withdrawal of a request for enforcement or securing financial

accounts receivable



(1) Domestic Liaison Office withdraws request for enforcement or

ensure financial receivables, if there is a meeting or another

the demise of the financial claims.



(2) Domestic Liaison Office will change the request for enforcement of the financial

the claims, if there is a partial fulfillment or other changes in the financial

accounts receivable; Similarly in the case of an application to provide the financial

accounts receivable, if a partial fulfillment or other change in financial receivables

effect on ensuring financial claims.



(3) the modification or withdrawal of a request for enforcement or securing financial

domestic liaison office shall justify claims.



(4) the effects of acts carried out for the recovery or securing financial

the claim on the basis of the initial request for enforcement or securing

shall remain in force, except for the effects of transactions carried out on the basis of the

the title for the paltry recovery.



(5) if there is a change or replace the original title for the recovery,

domestic liaison office shall send to the liaison body requested

the decision, according to which there was a change or replace the original

the title, along with a modified uniform proof instrument the financial

accounts receivable.



(6) adjusted the single document, the instrument permitting enforcement of financial claims

on the date of its receipt by the requested the liaison agency becomes the title for the

enforcement of financial claims instead of the original single document about the

enforceability of financial receivables.



TITLE II



THE PROCEDURE FOR THE ENFORCEMENT OR SECURING FINANCIAL RECEIVABLES



section 22



Interest on late payment



After the period of enforcement of financial claims within the framework of the provision of international

assistance in the territory of the debtor of the obligation to pay interest arises from delay

for each day of delay from the date of receipt of the request for recovery of financial

accounts receivable.



Article 23 of the



Waiting for the payment and repayment



(1) in respect of the enforcement of financial claims may be allowed to hotel

payment or payment on the installment of the layout.



(2) Domestic Liaison Office shall immediately inform the requesting the contact

authority that enabled waiting for the payment of financial receivables

or the layout of its payment on installments.



section 24



The postponement of enforcement of financial claims



(1) if the domestic liaison office that occurred in the requesting State

infestation of legality or accuracy or to initiate a review of the

the legality or accuracy of a document or a document related to

enforcement of financial claims, shall take the measures necessary to put

enforcement of financial claims up until it receives the communication

requesting liaison agency that was in the matter of a final

decided.



(2) in the recovery of financial claims is continued, if requested

requesting Liaison Office by reasoned request.



(3) Domestic Liaison Office may ask the requested authority to contact

the postponement of enforcement of financial claims due to begin enforcement of this

financial receivables in the Czech Republic.



(4) where a reference is made to the mutual agreement between the domestic

a public authority or a public authority of another State and the result

This procedure may affect the financial claim, merely make

domestic liaison office measures needed to postpone the enforcement of the

financial claims pending before this exits the procedure, with the

unless there is an immediate risk that the purpose

recovery, if has not foiled him without delay.



§ 25



Information obligation



(1) Domestic Liaison Office shall immediately inform the requesting the contact

authority on the instruments in the enforcement or securing financial

accounts receivable.



(2) Domestic Liaison Office promptly provides the requested

the liaison body with the necessary information to the case which is the subject

request for enforcement or securing financial claims.



section 26



The time limit for enforcement or securing financial receivables



(1) running and the period for recovery or securing financial receivables

shall be governed by the law of the State of which the contact authority for enforcement or securing

financial receivables dožádal.



(2) the Act made by the requested authority, who, according to contact legal

the laws of the requested State shall interrupt the period for enforcement or

ensure financial receivables shall interrupt the period for enforcement or

ensure the financial claims of the requested domestic liaison agency.



(3) If the Act made by the requested authority contact does not cut

According to the law of the requested State the time limit for the recovery or

ensure financial receivables, this operation is considered in terms of their

the effect on the time limit for enforcement or securing financial receivables

conducted by domestic tax administrator.



(4) Domestic Liaison Office shall immediately inform the requesting the contact

authority of the facts that, in relation to the enforcement or provided by

a financial claim to the effect that affects the time limit for the recovery or

ensure financial receivables in the Czech Republic.



(5) Domestic Liaison Office shall immediately inform the requested contact

authority of the time limit for enforcement or securing financial receivables

including the fact that in relation to the enforcement or provided by

financial claim they have the effect of influencing the running of this period.



section 27 of the



The transfer of sums recovered,



Vymoženou the amount of financial debts including interest for late payment or interest

from the posečkané of the amount, where applicable, their vymoženou part, it converts the domestic

responsible for the tax to an account designated by the requesting authority within a contact

the time limit set by the directly applicable EU regulation governing the

rules for the implementation of international assistance.



PART SIX



COMMON PROVISIONS



section 28



(1) the jurisdiction to assess the lawfulness of the correctness of the contested acts or

documents and domestic public authority is not a matter of assessment

legality, or accuracy of the



and the requested financial receivables) stored



1. any other State,



2. less territorial or administrative total of another State



3. a public authority of another State, or



4. the institution of the European Union,



(b) the original title for the recovery of) financial claims in another State



(c)) of the single financial instrument permitting enforcement of the claim of another

State,



d) modified the uniform instrument permitting enforcement financial receivables from

of another State,



(e) enabling the document to ensure financial) accounts receivable from another State



(f)) for the recovery of financial claims of the acts carried out by a public

another State,



g) delivery made by a public authority of another State, or



(h)), mentioning the document from another State at the request of the

international assistance.



(2) if the domestic public authority challenged the legality or

the accuracy or ex officio, instituted a review of the correctness of the transaction or

a document related to the implementation of international assistance,

the competent domestic Liaison Office; This is true even in the

If a local public authority in the assessment of the legality or

the accuracy of the document or the document referred to in paragraph 1 is not.



(3) Domestic Liaison Office, which received the information about the fact that the

domestic public authority was challenged the legality or accuracy of the


the document or the document referred to in paragraph 1, it shall inform the appropriate way

the debtor or any other person that the legality or accuracy of an act or

the document suggested that the public authority competent to

assessment of their legality, or accuracy of the public authority

another State provided for under the legislation of another

State.



(4) Domestic Liaison Office shall immediately inform the contact authority

of another State, the debtor or other person has been attacked by

the legality or accuracy of a document or a document related to

the implementation of international assistance; the information shall also indicate in which

the range has not been a financial claim which is the subject of the request for

enforcement, attacked.



section 29



Reimbursement of costs



(1) costs incurred in connection with the granting of international assistance

shall be borne by the State to which such costs are incurred.



(2) Domestic Liaison Office may agree with the liaison agency

another State concerning reimbursement of the costs otherwise than provided in paragraph

1 if the enforcement or securing financial receivables



and) is particularly difficult,



(b)) causes very high costs, or



(c)) relates to the fight against organised crime.



(3) Domestic Liaison Office at the request of the requested contact

This liaison body shall pay the costs associated with the removal of the consequences of

unauthorized or unlawful enforcement ensure financial receivables

because of the



its unfairness, and)



b) defects of the single document about the enforceability of financial claims, or



(c) the document allowing to ensure defects) financial claims.



(4) Domestic Liaison Office asserts a claim against the applicant

the liaison body for compensation for costs associated with the removal of the consequences of

unauthorized or unlawful enforcement ensure financial receivables

because of the



its unfairness, and)



b) defects of the single document about the enforceability of financial claims, or



(c) the document allowing to ensure defects) financial claims.



section 30



Incomplete request for international assistance



(1) if the domestic Liaison Office receives an incomplete request for

international assistance or incomplete document relating to the financial

the claim that is the subject of the request, the applicant shall request contact

authority to make such a request or document.



(2) Domestic Liaison Office will provide international assistance to complement the

the information referred to in paragraph 1, except when imminent

the closing date for the recovery or securing financial receivables and

This is not about the details strictly necessary for the provision of international assistance.



(3) if the application of the domestic liaison agency for the provision of international

assistance or other document relating to a financial claim, that

is the subject of the request does not contain the information necessary for the provision of

international aid, domestic liaison office the following information at the request of

the requested authority shall promptly contact.



section 31



Refusal of requests for international assistance



(1) a request for international assistance can contact the domestic

authority to refuse, to have passed between the date on which the financial receivable

become in the State of the requesting authority, and contact due date of submission

the first requests for international assistance related to this

a financial claim, more than 5 years.



(2) if it is attacked by the legality or accuracy of financial receivables or

the original title for the enforcement in the requesting State, the period of 5 years

referred to in paragraph 1 to run again from the date when it was about their legality or

the accuracy of the final decision.



(3) in the case of a permit waiting payment enforced financial receivables

period of 5 years referred to in paragraph 1 to run again from the date of expiry of the

waiting for the payment; This time limit shall be no later than the expiry of 10 years from the date when the

financial claim becomes due and payable.



(4) in the case of the layout of the payment of the sum to be financial claims on repayments

period of 5 years referred to in paragraph 1 to run again from the date of maturity

the final instalment; This time limit shall be no later than the expiry of 10 years from the date of

When a financial claim becomes due and payable.



(5) If a request for international assistance does not meet the requirements

necessary for the provision of international assistance and the requesting authority to contact

application of domestic liaison agency fails to redress the domestic

contact authority rejects the request.



(6) the reasons for denial of requests for international assistance

domestic liaison office shall immediately inform the requesting the contact

authority.



§ 32



Form of communication between the domestic liaison and liaison

another State



(1) Domestic Liaison Office and the contact authority of the other State among themselves

communicate in electronic form, with the exception of cases when such

way of communicating technically unworkable.



(2) the standard form must be used for



and) request for information,



(b) a request for the service of a document),



(c) a request for recovery) financial receivables,



(d) the request to ensure financial) accounts receivable,



e) single document for delivery,



f) single document instrument permitting enforcement of financial claims,



g) adjusted the single document about the enforceability of financial receivables,



h) other communication regarding the documents referred to in points (a) to (g))),

If it is possible,



I) provide information about the implementation of international assistance.



(3) the details of the standard form provides for a directly applicable regulation

The European Union governing the rules for the implementation of international assistance.



(4) the procedure referred to in paragraphs 1 and 2 shall not apply in the context of the

cooperation of official persons referred to in section 13.



(5) if there is no communication between the domestic liaison and

the contact authority of the other State use electronic form or

the standard form, this does not affect the validity of the information received or

actions taken in the implementation of international assistance.



§ 33



The language of communication between the domestic liaison and liaison

another State



(1) documents that are sent through a standard

form, and a voucher that allows ensuring financial claims be sent to the

domestic liaison office in the language of the requested contact

authority or in a language that was agreed upon as a communication language.



(2) if the domestic liaison office will receive a portion of the documents referred to

in paragraph 1 in a language other than English, this fact does not affect the

their validity, effectiveness of their delivery or the validity of the relevant

proceedings to which they relate.



(3) in the Czech language can be sent to the requested document, the liaison body

that



and) is the subject of the request for notification,



(b)) is not listed in paragraph 1; at the request of the requested contact

translate domestic liaison office this document into the language of

of the requested State or to the agreed communication language.



(4) a document that is not listed in paragraph 1 and not the document

that is the subject of the request for notification, the domestic Liaison Office

require from the applicant the contact authority of that document,

its translation into the Czech language or to the agreed communication

of the language.



§ 34



Use of information for purposes other



(1) Domestic Liaison Office will ask the liaison agency of another State on

permission to use information that the contact authority of the other State

provided in the context of the implementation of international assistance, if



and) is wants to use for any purpose other than the implementation of international assistance,

or



(b)) to be used by another public authority, that can operate

similar information in the country.



(2) the request referred to in paragraph 1 shall specify the local liaison office the purpose for

that information should be used.



(3) at the request of the contact authority of the other State shall permit the domestic contact

authority of the use of the information provided in connection with the implementation of

international assistance, similar to the purpose for which it is possible to use these

information in accordance with domestic legislation; about the outcome of the pending

the request shall inform without delay the contact authority of the other State, that the request of the

posted by.



(4) information obtained in connection with the implementation of international assistance can be

use for the determination or the enforcement of compulsory contributions to social

insurance without the prior authorisation of the contact authority of the State,

from which this information came from.



(5) the use of the information by another State for the purposes of the implementation of the international

assistance or other purposes may only allow the contact authority of the State of

where this information came from.



§ 35



The provision of information from other Member States



(1) in order to provide you with information that was obtained in the

connection with the implementation of international assistance, to another Member State,

that is needed for the implementation of international assistance or for

the purpose of establishing or enforcing compulsory contributions to social

insurance, domestic liaison office asks for permission to pass these

information the contact authority of another Member State in which they have their

origin.



(2) in the absence of domestic liaison office a dissenting opinion to the 10

working days from the date when the contact authority of the other Member State

the request is received, it is considered that the contact authority of the other Member State


agrees with the application.



(3) at the request of the contact authority of the other Member State shall permit the domestic

Liaison Office to provide information related to the implementation of the

international assistance and originating in the Czech Republic, another

the Member State which is different from the country of the applicant and which is

needs for the implementation of international assistance, or for the purpose of

the determination or the enforcement of the compulsory social insurance contributions.



(4) If disclosure of the information would be contrary to other legal

Regulation, domestic liaison office with a request referred to in paragraph 3 of the said

opposition to the contact authority of the other Member State,

dissenting opinion within 10 working days from the date on which the domestic

contact the request received.



section 36



Access to information provided by the



To the extent necessary for the care, maintenance or development of common communication

network of the European Union can have access to the information provided by the person

accredited by the security accreditation authority of the European Commission.



§ 37



Provision of information on the implementation of international assistance



(1) the domestic central liaison office by the deadline of 31 December each year. March

tells the European Commission information on the implementation of international assistance.



(2) the domestic central liaison office can provide to the European Commission

For more information, as it deems useful for the evaluation of the implementation

international assistance between the Czech Republic and other Member States.



(3) the Ministry shall immediately inform the European Commission about the nomination of

the international treaty.



§ 38



Regulation (EEC)



Shall be repealed:



1. Act No. 191/2004 Coll., on international assistance for the recovery of certain

financial claims.



2. Section 15 of Act No. 199/2010 Coll., amending Act No.

586/1992 Coll., on income taxes, as amended by later regulations, and act

No. 218/2000 Coll. on budgetary rules and amendments

related acts (budgetary rules), as amended

regulations, and some other laws.



PART SEVEN



The EFFECTIVENESS of the



§ 39



This Act shall take effect on 1 January 2000. January 2012.



Němcová in r.



Klaus r.



Nečas in r.



Selected provisions of the novel



Article. XXIV legal measures no 344/Sb.



Transitional provision



Unless otherwise specified, relate to the facts, conditions, relationships,

bodies, subjects, the rights and obligations of private law under the legislation

regulations effective before the date of entry into force of the legal measures

The Senate, after the date of entry into force of the legal measures the Senate the same

the provisions of law No 471/2007 Coll., in the version in force 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

According to the law effective from the date of entry into force of this

the legal measures of the Chamber, which they are, by their nature and purpose

the nearest.



1) Council directive 2010/19/EU of 16. March 2010 on mutual assistance

for the recovery of claims resulting from taxes, fees, duties and other

measures.