The Saeima has adopted and the President promulgated the following laws: the amendments to the law "on the State revenue service" to make the law "on the State revenue service" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1993; 1995, no. 34, 23., 24. No, No 4; 1997; 1998, 2, 15; 1999, no. 22. No; 2001, 15, 23; 2002, nr. 16. No; 2003, nr. 6, 8; 2005; 2006, 14 no, No; 22, 2008 , 14, no. 24; 2009, 2, 15, no. 22; Latvian journal, 2009, no. 199; 2010, no. 99; 2011, 85 no) the following amendments: 1. Add to article 2 paragraph 9 with the following: "9) to provide the necessary information (also without prior request) and coordinate its Exchange to ensure mutual assistance for the recovery of taxes, as well as to maintain contact with the European Union Member States tax administrations (competent authorities)." 2. in article 4: turn off the second paragraph 13.3 points; make the second paragraph 13.6 of the following paragraph: "136) is authorised to agree to a European Union Member State tax authorities (the competent authority) regarding the specific arrangements for the reimbursement of costs (Council directive 2010/24/EU 20)."; to complement the second part with 19, 20 and 21 of the following paragraph: "19) on the basis of the authority of a Member State of the European Union's request, which has requested mutual assistance in recovery of taxes, decide on its authorized representative participation in the recovery process in the Republic of Latvia and the provision of assistance to the Court; 20) agreed to a European Union Member State authority with the State revenue service has submitted a request for assistance for participation in the tax collection measures in the amount of the claim in the Member State in question and the provision of assistance to the Court and empowers the State revenue service official to take part in it; 21) Commission issued 18 November 2011 in the implementing Regulation (EU) no 1189/2011 laying down detailed arrangements for the implementation of certain provisions of Council directive 2010/24/EU on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures, set out in annex II of the uniform instrument permitting enforcement in the requested Member State (hereinafter referred to as the uniform instrument permitting enforcement in the requested Member State). " 3. Article 10: Add to second with 19, 20, 21, 22, 23, 24 and 25 of the following paragraph: "19) require institutions from the Member States of the European Union to provide tax, levy or other compulsory recovery relevant information; 20) according to the laws and established competence in the tax administration to request and receive the tax of the Member States of the European Union, or other fees required for payment of the necessary information; 21) giving the reasons for refusal, to reject the European Union's assistance by the authorities of the Member States requests for tax, levy or other compulsory payment of recovery required information; 22) on the basis of the Member State of the European Union issued a uniform instrument permitting enforcement in the requested Member State, to apply the performance guarantee funds in the Member States of the European Union, payment of taxes, duties, with the costs of recovery or other compulsory payment of claims; 23) on the basis of the Member State of the European Union issued the uniform instrument permitting enforcement in the requested Member State, non-contentious procedure to recover taxes, fees, costs associated with the collection or other mandatory payments; 24) to submit a sworn bailiff for execution in the Member State of the European Union issued a uniform instrument permitting enforcement in the requested Member State; 25) decide on late drives, which invoiced for the Member State of the European Union or the payment of claims fees due the delay, and to recover their uncontested agenda. " 4. The particulars in reference to European Union directives: turn off paragraph 10; Add to the informative reference with the following paragraph 11: "11) Council of 16 March 2010. the 2010/24/EU directive on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures." The law shall enter into force on April 1, 2012. The law adopted by the Parliament in March 15, 2012.
The President a. Smith in 2012 on March 28.