Regulation (2012:848) On Administrative Cooperation In The European Union In Relation To Taxation

Original Language Title: Förordning (2012:848) om administrativt samarbete inom Europeiska unionen i fråga om beskattning

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2012:848

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.