Scope and definitions
section 1 of this Regulation shall apply for the purposes of the law
(2012:843) on administrative cooperation in the European Union
in terms of taxation.
The terms and expressions used in this regulation have the same
meaning of the Act.
paragraph 2 of this regulation,
"by electronic means" means using electronic equipment for
treatment, including digital compression, and storage
of data, and employing wires, radio transmission, optical technologies or other
electromagnetic means,
CCN network "means the common platform based on the common
communication network (CCN) and the European Union has
designed to ensure all transmissions by electronic means
between competent authorities in the field of customs and
taxation.
Organization
section 3 of the Revenue Commissioners shall appoint a central contact Office to
have principal responsibility for contacts with other Member States in
cases under the law (2012:843) on administrative cooperation
within the European Union in relation to taxation and this
Regulation. The tax office will inform the
The European Commission and the other Member States thereof.
The central liaison office may also be appointed as responsible for
contacts with the European Commission. The tax office will
inform the Commission thereof.
section 4 of the Swedish national tax Board may also designate liaison departments and competent
officials.
The officials who are engaged in administrative cooperation
shall always be deemed to be competent officials for this purpose in
accordance with the conditions laid down by the Revenue Commissioners.
5 § When a Liaison Department or a competent official referred to
in paragraph 4 of the sends or receives a request or a reply to a
request for cooperation, they should inform the Central
contact the Office about this.
Where a Liaison Department or a competent official receives a
request that are not covered by the Revenue Commissioners
for them, they promptly communicate this request
to the central liaison office and inform the requesting
Authority accordingly. The time limits referred to in sections 11 to 15
in that case begins to run on the day following that on which the request for cooperation
be forwarded to the central liaison office.
section 6 of the central liaison office shall keep records of
the correspondents and the competent officials up to date and
make them available to the central liaison offices of
the other Member States concerned and of the European
the Commission.
Exchange of information on request
7 § When the tax agency requests the exchange of information may work
also request that a special investigative action is taken. Such
the request shall be justified.
If the tax office has received a request for a special
investigative action but considers that this is not needed, to
immediately inform the requesting authority of the
the reasons for this.
section 8 If the requesting authority requests, in particular to
The Revenue Commissioners provide original documents, provided that
This is not contrary to the provisions of any other enactment.
Automatic exchange of information
9 §/expires U: 2016-01-01/tax office may inform the other Member States ' competent
authorities that it does not wish to receive information by
Automatic Exchange
1. with regard to one or more of the categories of income
and assets referred to in paragraph 12 the law
(2012:843) on administrative cooperation in the European Union
in the field of taxation;
2. If the income or assets not exceeding a certain
threshold.
The tax office will inform the European Commission
If this.
9 §/comes into force: 2016-01-01/tax office may notify the competent authorities of the other Member States that it does not wish to receive information by automatic exchange in respect of one or more of the categories of income and assets referred to in paragraph 12 the law (2012:843) on administrative cooperation in the European Union in relation to taxation.
The tax office will inform the European Commission thereof. Regulation (2015:923).
Feedback
section 10 of the tax authority shall, on request, provide feedback to a
competent authority provided information on request or
without prior request.
The tax agency shall annually provide feedback concerning the
automatic exchange of information to the other
competent authorities.
Time limits for the exchange of information and feedback
Exchange of information on request
section 11 of the Revenue Commissioners shall, as soon as possible but at the latest within six
months from the time a request is received, the
information referred to in paragraph 8 of the Act (2012:843) if
administrative cooperation within the European Union with regard to
taxation. If the Revenue Commissioners already have access to
the information should they be left within two months.
The tax agency and the requesting authority may agree
If other deadlines than those referred to in the first subparagraph.
section 12 of the Revenue Commissioners shall, as soon as possible, but no later than within seven
working days of receiving confirmation of the requesting
authority that it has received the request. If it is
possible, should be carried out by electronic means.
section 13 Of the Swedish tax agency has received an incomplete request
or for other reasons, additional background information,
to work within one month from receipt, inform the
requesting authority thereof. In this case, the time-limits
as indicated in paragraph 11 shall begin to run on the day following that of
The tax agency has received the additional information required.
section 14 If the tax office cannot answer the request within the specified
the time limit, the Office shall, as soon as possible, but no later than within three
months from receipt of the request, inform the requesting
authority of the grounds for this and on the day that the work
consider themselves to be able to respond to the request.
section 15 If the Revenue Commissioners do not have access to the requested
information, to work as soon as possible, but no later than within a
month from receipt of the request, inform the requesting
authority of its reasons. The same applies if the
The Revenue Commissioners cannot answer requests for information or
refusing to do so for a reason set out in 9 or section 10 of the Act
(2012:843) on administrative cooperation in the European Union
in terms of taxation.
Automatic exchange of information
section 16 of the information referred to in section 12 of the Act (2012:843) if
administrative cooperation within the European Union with regard to
taxation should be transferred within six months from the end of
the tax year in which they became available.
Exchange of information without prior request
17 § When information referred to in paragraph 14
Act (2012:843) on administrative cooperation in the European
Union in the field of taxation are available for
The Revenue Commissioners, they shall be surrendered to the competent authority
in any other Member State concerned as soon as possible, but no later than
within a month.
18 § When the tax agency receives information from a competent
authority in another Member State without the work requested
information, to work snarat possible, but no later than within seven
working days acknowledge the receipt of the data for the
authority provided them. If possible, this should
be carried out by electronic means.
Feedback
19 § Feedback according to section 10 of the first subparagraph shall be provided as soon as
as possible but not later than within three months after the
the result of the use of the information requested has
become known.
Presence in a Member State other
section 20 Of the Swedish tax agency has appointed an official to attend the
an authority or study in another Member State,
authority may issue a written power of Attorney for the official.
The power of attorney should contain details of the officer's identity
and job title.
Presence in Sweden by official of another Member State
section 21 at the presence in Sweden by an official of another
Member State he must, obtain a copy of the documentation
of the information requested by the Revenue Commissioners.
Simultaneous controls
section 22 Of the tax agency, with a view to exchanging information, refer to
to suggest concurrent controls in Sweden and in one or
several other Member States by one or more persons is of
common or complementary interest to the tax office and
the other competent authorities, should work to identify these
persons. Authority shall inform the other competent
authorities and justify their choice of subjects
the controls will be applied, and specify the period during which
the controls should be carried out.
section 23 where a competent authority of another Member State has
proposed such simultaneous checks referred to in section 22, to
The Revenue Commissioners determine whether agency wish to participate in on-the-spot checks and
notify the other authority of its decision. If the work
decides not to participate, and to the other competent authority
be informed of the reasons for the decision.
section 24 At simultaneous controls according to §§ 22 and 23 should
The Revenue Commissioners appoint a representative with responsibility for monitoring
and coordinate control.
Service of documents
section 25 Of the Revenue Commissioners requesting notification in accordance with section 19 of the other
subparagraph Act (2012:843) on administrative cooperation in the
The European Union in relation to taxation, to request
State the subject of the instrument or decision
to be served, and if the recipient's name and address and any
other information which may facilitate identification of the
the receiver.
section 26 Of the tax office has received a request for notification
According to section 18 of the Act (2012:843) on administrative cooperation in the
The European Union in relation to taxation, should work
immediately inform the requesting authority of any measures
taken in response to the request and, in particular, specify the
Today the service occurred.
Practical arrangements
section 27 of the tax office is responsible for the development of their systems
necessary for the information to be exchanged in accordance with the law
(2012:843) on administrative cooperation in the European Union
in the case of taxation using the CCN network.
Evaluation
section 28 of the Revenue Commissioners shall examine and evaluate how the
administrative cooperation pursuant to lagen (2012:843) if
administrative cooperation within the European Union with regard to
taxation and this regulation.
section 29 tax agency shall provide to the Commission all
relevant information required to assess the
effective administrative cooperation in
combating tax evasion and tax avoidance.
section 30 of the tax office to the European Commission to submit a
annual evaluation of the effectiveness of the automatic
the exchange of information as well as the practical results
achieved.
Authorization
section 31, the tax office may notify
1. the additional provisions required for implementation
by law (2012:843) on administrative cooperation in the
The European Union in relation to taxation, and
2. rules for the implementation of this regulation.
Övergångsbestämnmelser
2012:848
This Regulation shall enter into force on the 1 January 2015 in respect of
9, 16 and 30 sections as well as in General on 1 January 2013.