170/2004 Sb.



LAW



of 25 June 2002. March 2004,



amending Act No. 523/1992 Coll., on the tax consultancy and Chamber

tax advisors of the Czech Republic



Parliament has passed the following Act of the United States:



Article. (I)



Act No. 523/1992 Coll., on income tax advice and the Chamber of tax advisors

The Czech Republic, is amended as follows:



1. In paragraph 1, at the end of subparagraph (b)), the words "in accordance with the law

Of the European Communities ' ^ 1 ') ".



Footnote 1) reads as follows:



"1) Council Directive 89/48/EEC of 21 December 1988 December 1988 on a general system

for the recognition of higher-education diplomas awarded on completion of at least

the three-year vocational education and training.



Council Directive (EEC) 92/51 of 18 June. June 1992 on a second General

system for the recognition of vocational training, which complements directive

89/48/EEC (92/51/EEC).



The Treaty establishing the European Community of 25 March. March 12, 1957, in

as amended by the single European Act, Maastricht Treaty, Amsterdam

the Treaty and the Treaty of Nice. ".



Footnote 1) is renumbered as footnote

No. 1a) including a reference to this footnote.



2. In article 3, paragraph 3. 2 the word "is" is replaced by "means" and the words

"(hereinafter referred to as" the list ")" with the words "in accordance with § 4 para. 2 and 3, or

natural person registered in the list referred to in section 4, paragraph 4. 4. "



3. In section 4, paragraph 4. 1 the first sentence, after the words "on the date of the entry into the", the words

"list or registration in" and the second sentence, after the words "certificate of

write to the list, "the words" or of the registration certificate in the

the list ".



4. In section 4, paragraph 4. 2, after the words "natural person" the words ", if

pursuant to paragraph 3 is not written or registered in accordance with paragraph 4, ".



5. In section 4, paragraph 2, the following paragraphs 3 and 4 are added:



"(3) the list of the Chamber also writes



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

proves that it is entitled to provide tax advice in the State with which the

Czech Republic has concluded an international agreement, which it undertakes to

to ensure the tax advisers of the State approach to the provision of tax

advice, and



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



(4) the list of the Chamber of tax advisors for visiting registers

the conditions laid down in § 8e and 8f. ".



The former paragraph 3 shall become paragraph 5.



6. In the title of section 5, the following shall be added at the end of the text ", and the differential

the test ".



7. in section 5, in the introductory sentence of paragraph 1 after the words "natural person"

the words "in accordance with § 4 para. 2. "



8. in § 5 para. 1 letter e) including footnote No. 3a):



"e) has received a college education, at least in the context of an accredited

Bachelor's degree, ^ 3a)



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

supplement other laws (the law on universities). ".



9. in section 5, paragraph 3:



"(3) proceedings in respect of a qualifying examination or differential test is

begin on the day on which the application for execution of a qualifying examination, or

differential tests delivered to the Chamber. In the request for enforcement of a qualifying

the tests shall bear the name and last name, social security number, if assigned,

date of birth, place of residence and signature of the applicant. To the application for

execution of the qualifying examination shall be attached an extract from the criminal record not

over six months, and the documents or their officially certified copies or copies

showing that 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)). If the request for enforcement of the qualifying examination is incomplete, it returns

Chamber to refill. If, when examining a request for execution

qualifying examination doubt whether the conditions laid down in

paragraph 1, it shall invite the applicant to Chamber in the specified time limit to these

the doubts expressed. ".



10. in § 5 para. 4 (b). a) after the word "request", the words "of the

execution of the qualifying examination ".



11. in § 5 para. 5, after the words "Qualification exam" the words

"or differential test".



12. in section 5, paragraphs 6 and 7 are added:



"(6) the content of the qualification tests and differential tests, as well as the composition of the

the examination Committee 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. Differential test takes place

only from areas, knowledge of which is not demonstrated evidence of compliance with the

qualifications (section 8b). If there is evidence of the fulfilment of the

competencies demonstrated knowledge of all areas, the

differential test for the composite. Differential test and Qualification exam

take place in the Czech language.



(7) on the outcome of the qualifying examination or differential test decides

test the Commission vote. The applicant shall lodge a qualifying exam or

differential test, if the vote by an absolute majority of those present

the members of the examination Board. In a tie, a casting vote. ".



13. in § 5 para. 9, after the words "and during the qualification tests"

the words "or differential exams".



14. in § 5 para. 11, in the first sentence after the words "the applicant qualification

the words "test" or "exam and the difference in the third sentence, after the

the words "qualifying examination", the words "and differential tests".



15. in § 5 para. 12, after the words "qualifying examination" shall be replaced

"or differential exams".



16. in section 7 (2). 1 the first sentence, the words "and where" shall be replaced by ",

address of the place of residence, the address for service, the date of registration.

hosting a tax advisor, and the number of the registration certificate ", and the phrase

the second sentence shall be inserted after "the Chamber immediately makes changes in the data

contained in the list, once they are aware. ".



17. in paragraph 7, the following paragraph 5 is added:



"(5) removed from the list referred to in paragraph 2 (a). a) to (d)) or

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

which tax advisor provides tax advice. ".



18. In paragraph 8, the following paragraph 5 is added:



"(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. ".



19. in paragraph 8, the following new section 8a to 8f, which including the titles and notes

footnote No. 3b) and 3 c):



"§ 8a



Providing tax advice to the nationals of other Member

States of the European Union



(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")



and consistently as established) tax advisor, which registered in the Chamber

the list, or



(b)) temporarily or occasionally as a guest tax advisor, which

the Chamber has registered in the list.



(2) the activities of established tax advisor or hosting a tax

Adviser on the territory of the United Kingdom is governed by the laws of the Czech Republic.



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

other orders issued by the Chamber of Commerce.



§ 8b



The assessment of qualifications



(1) to allow access for the performance of tax advisory services in the Czech

Republic in accordance with the specific legislation ^ 3b) recognize

the diplomas, certificates and other evidence of professional competence, as well as

professional practice.



(2) the Certification Body is the Chamber's assessment of the fulfilment of the

assumptions and carries out other tasks necessary for the proper findings

grounds for the recognition of qualifications, writing to

a list or register on the list.



(3) the Chamber is the authority that issues the documents to its members for the purpose of

demonstrate their qualifications in other Member

States.



§ 8 c



Established tax advisor



(1) a national of a Member State may apply for the recognition of professional

qualifications and entry on the list, if



He obtained his professional qualification) to provide tax advisory services in

another Member State, where that State requires for the provision of

the services of professional qualifications, or



(b)) provide for 2 years during the immediately preceding 10 years

from the date of submission of the application tax advice in another State, if this

State is not required to provide these services professional qualifications.



(2) the request shall be filed in any language and contains the first and last name

the applicant, birth number, and it was not assigned, date of birth and

place of residence, place of business, including all of the States in which provides a

tax advice and for its supply, business name, if

different from the applicant's full name, identification number, if

granted, nationality and address for service on the territory of the United

of the Republic.



(3) the applicant shall submit with the application at the same time



and the applicant's identity card),



(b)) evidence of professional qualifications referred to in paragraph 1 (b). and) or proof of

professional practice referred to in paragraph 1 (b). (b)),



c) proof of payment in the amount of $ 3,000 and



(d)) evidence of insurance against liability for damage in

connection with the provision of tax advisory services closed, so that the amount of the


the amount was proportional to the potential damage that could be reasonably

assume.



(4) the documents referred to in paragraph 3 shall be submitted in the original, authenticated

the copy or a certified copy thereof. ^ 3 c) in the case of foreign language documents shall be submitted whether or not

their translation into the Czech language; in case of doubt, the Chamber is

entitled to require a certified translation.



(5) the fees referred to in paragraph 3 (b). (c)) are receiving Chamber.



§ 8 d



Decision on the application



(1) an applicant who has made an application under section 8 c paragraph 2. 2, demonstrated compliance with

qualifications by submission of documents pursuant to § 8 para. 3 and

He passed the exam, a Chamber in the diff. time limit under § 4, paragraph 4. 2 writes to the

the list and shall issue to the applicant a certificate of registration.



(2) if the Chamber has reasonable doubts as to the authenticity of documents pursuant to section

8 c paragraph 2. 3, the competent authority of the Member State in which they were

documents were issued, to confirm their authenticity.



(3) if the applicant submits their qualifications properly, even

within the prescribed time limit, that replacement shall be not less 60 days, or

closed differential test, a Chamber shall decide on the refusal to

the list, shall inform the applicant of the reasons for the refusal and instruct him on the law

to appeal.



§ 8e



Guest tax advisor



(1) a national of a Member State, which satisfies any one of the

the qualification requirements under § 8 para. 1 (b). and) or (b)) and is in the

It intends to provide temporary or occasional basis tax advice on

the territory of the United States, is obliged to notify this fact to the Chamber.



(2) notification shall be given in the Czech language and contains



and) name and surname of the notifier, social security number, if assigned,

date of birth, place of residence, place of business, business name, if

different from the first and last name of the notifier, the identification number, if

allocated and nationality,



(b)) the time estimated for providing tax advice on the territory of the United

Republic and the



c) an address for service on the territory of the Czech Republic.



(3) the notifier shall submit notification at the same time



and the whistleblower's identity card),



(b)) evidence of professional qualifications pursuant to § 8 para. 1 (b). a) or document

of professional practice under section 8 c paragraph 2. 1 (b). (b)),



c) proof that the notifier in question carries out activities in the Member

State in accordance with its legislation,



d) proof of payment in the amount of $ 3,000 and



e) proof of insurance against liability for damage caused in the

connection with the provision of tax advisory services closed, so that the amount of the

the amount was proportional to the expected time of providing tax

advice on the territory of the Czech Republic and the potential damage that can be used in

reasonable to assume.



(4) the documents referred to in paragraph 3 shall be submitted in the original, authenticated

the copy or a certified copy thereof. ^ 3b) in foreign-language documents shall be submitted whether or not

their translation into the Czech language; in case of doubt, the Chamber is

entitled to require a certified translation.



(5) the fees referred to in paragraph 3 (b). (d)) are receiving Chamber.



§ 8f



Certificate of registration



(1) the notifier, which made the notification referred to in § 8e para. 2, demonstrated

meet the qualifications by submission of documents under section 8e para.

3, the Chamber shall promptly register in the list and shall issue the notifier

the certificate of registration, stating the period of its validity.



(2) if the Chamber has reasonable doubts as to the authenticity of documents pursuant to section

8e, paragraph 2. 3, the competent authority of the Member State in which they were

documents were issued, to confirm their authenticity.



(3) If the notifier submits their qualifications properly, and it

even within the prescribed time limit, that replacement shall be not less 60 days, Chamber of Commerce

decide on the refusal of the registration to the list, the notifier shall notify the reasons

This refusal and instruct it to about the right to appeal.



3B) Law No 18/2004 Coll., on the recognition of professional qualifications.



3 c) for example, Act No. 357/1992 Coll., on the notarial profession and their activities

(the notarial regulations), as amended, law No. 40/1993 Coll., on the

verification of conformity with the Charter of copies or copies and authentication

the signature of the municipal authorities and the issuing authorities of municipalities and district

authorities, as amended by Act No. 15/1997 ".



20. In paragraph 11 (a). g), the words "on the entry to the list of ' shall be deleted.



21. in paragraph 11 (a). (h)), after the words "qualifying examination" shall be replaced

"or differential exams" and after the word "test" with the words "and

differential test ".



22. in article 15, paragraph 1, including footnote # 5) is added:



"(1) the decision of the Chamber pursuant to § 5 para. 4 (b). and, § 7 (1)). 4, § 8

paragraph. 3, § 8 d of paragraph 1. 3 and § 8f para. 3 review the Court under special

legislation. ^ 5)



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

regulations. ".



Article II



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 professionals who are at the date of acquisition

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



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

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

the existing legislation.



Article. (III)



The effectiveness of the



This Act shall take effect on the date of the Treaty of accession of the Czech

Republic to the European Union enters into force.



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