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.
