Law (2012:843) On Administrative Cooperation In The European Union In The Field Of Taxation

Original Language Title: Lag (2012:843) om administrativt samarbete inom Europeiska unionen i fråga om beskattning

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2012:843

Scope of application



1 §/expires U: 2016-01-01-this Act applies to such cooperation between Sweden and

another Member State of the European Union referred to in Council

Directive/EU of 15 February 2011 on administrative

cooperation in the field of taxation.



1 section/entry into force: 01/01/2016 this law applies to such cooperation between Sweden and another Member State of the European Union referred to in Council directive of 15 February 2011 on administrative cooperation in the field of taxation.



At the exchange of information about financial accounts pursuant to article 8 (3) (a) of Council directive of 15 February 2011 on administrative cooperation in the field of taxation, in the wording according to the EU Directive 2004/107/, also apply the law (2015:912) concerning the automatic exchange of information about financial accounts. Law (2015:919).



section 2 of this Act apply to all types of taxes levied on

the territories in which the Treaty on European Union and

the Treaty on the functioning of the European Union are applicable

According to article 52 of the Treaty on European Union. The law

does not apply to such excise duties covered by other

EU legislation on administrative cooperation between the

Member States and to the value added tax. The law

also does not apply to compulsory social security contributions or

Customs duties.



paragraph 3, the following charges shall be for the purposes of this Act does not

in any case be deemed to be taxes:



1. fees for certificates and other documents issued by

authorities,



2. the costs of contractual nature, such as compensation for

public utility services, or



3. other similar charges.



General provisions



section 4 of the Swedish tax agency is the competent authority in Sweden to cooperation

According to this law.



paragraph 5 of the tax authority shall, in accordance with the provisions of the

This law, at the request of a competent authority in another

Member State



-Exchange information (§§ 8-11),



-allow attendance at administrative authorities and participation in

investigations (section 17), and



-perform the service (§§ 18 and 19).



The tax agency shall also, in accordance with the provisions of the

This law,



-automatically exchange information (sections 12 and 13), and



-provide information without prior request (section 14).



section 6 of the tax Board may, with the restriction set out in section 19 of

second paragraph, request the measures under paragraph 5, first subparagraph

taken by a competent authority in another Member State if the

can be made without it would lead to a

commercial, industrial or professional secret or of a

commercial process and without it

leads to disclosure of information as it would be contrary to

General considerations to leave.



Definitions



Article 7 for the purposes of this law



"competent authority" means the authority of a Member State which has

designated as such by the Member State or central

Liaison Office, a Liaison Department or a competent official

acting in the manner referred to in Directive 16/EU,



"central liaison office" means the Office which has been designated as such

and that has the principal responsibility for contacts with other

Member States in the field of administrative cooperation;



Liaison Department "means any Office other than the Central

contact the Office which has been designated as such in order to direct

Exchange information in accordance with this Act,

competent official "means any official who has a permission

to directly exchange information under that directive,



requesting authority: the central liaison office, a

Liaison Department or any competent official of a Member State which

requesting assistance on behalf of the competent authority,



investigation: every inspection, investigation or other action

Member States in the performance of its obligations

to ensure the correct application of tax legislation;



Exchange of information on request: Exchange of information

based on a request made by a requesting Member State to the

a requested Member State regarding a specific case,



Automatic Exchange means the systematic communication of predefined

predefined information to another Member State, without

the previous request, with pre-established periodic

intervals,



Exchange without prior request: communication of information to the

another Member State, at any time and without

the previous request,

person:



-natural person,



-legal person



-If the legislation permits, an Association of

people who have the capacity to perform legal acts but

do not have the legal status of a legal person, or



-any other legal arrangement of any kind or form,

and independent of whether it has legal personality,

owns or manages assets, including income

derived therefrom, that are subject to a tax to which this law applies

for.



Exchange of information



Exchange of information on request



§ 8 the Revenue Commissioners shall, on the request of a competent authority of a

other Member States to provide all such information



1. likely to be relevant to the administration and

enforcement of the legislation of the second Member State in

the case of the taxes to which this law applies, and



2. that the tax agency has access to or collect through

investigations.



§ 9 the Revenue Commissioners shall carry out the investigations necessary to

obtain the information referred to in section 8 and apply the same

procedure in their own tax matters.



The tax agency is not obliged to carry out investigations as it

would be against the law to execute for Swedish

taxation purposes.



section 10 of the tax agency is not obliged to disclose the



1. According to the applicant authority has not exhausted the

their usual sources of information in order to obtain the required

information, and that it had been able to do it without

risking the desired outcome,



2. it would be contrary to law that for Swedish

taxation purposes obtain the information requested,



3. According to the requesting authority for legal reasons

may not provide similar information, or



4. it would lead to the disclosure of a commercial,

commercial, industrial or professional secret or of a

commercial process, or if the

case information as it would be contrary to the General account

to leave.



section 11 of the provisions in section 9, second subparagraph, and paragraph 10 of the 2-4 causes

not right for the tax agency to refuse to provide information or

conduct investigations only because Swedish authorities do not

have their own interest in the information.



The provisions of section 10 (2) and (4) nor the right for

The tax agency to refuse to supply information solely because

that the information



1. is held by a bank, other financial institution, a

Agent, a representative or an administrator, or



2. relating to ownership interests in a person.



Automatic exchange of information



12 §/expires U: 2016-01-01/tax office, to each other Member State competent

authority by automatic exchange transfer information

the work received in the form of statements or

the corresponding data and information in the income tax returns and

as regards persons resident in that other Member State when

regards



1. income from employment,



2. directors ' fees,



3. life insurance products not covered by other

legal acts of the Union, concerning the exchange of information and other similar

measures, than the Council 16/EU,



4. pensions, and



5. ownership of and income from property.



The information shall be transmitted at least once a year.



12 §/entry into force: 01/01/2016/tax office, competent authority of any other Member State, by automatic exchange, transmit information that the work received in the form of monitoring data or similar information and data contained in the income tax returns and as regards persons resident in that other Member State in the case of 1. income from employment, 2. Directors ' fees, 3. life insurance products not covered by (a)) other legal acts of the Union, concerning the exchange of information and other similar measures, than the Council 16/EU, or



(b)) code (2015:912) concerning the automatic exchange of information about financial accounts,



4. pensions, and 5. ownership of and income from property.



The information shall be transmitted at least once a year.

Law (2015:919).



paragraph 13 of the tax Board shall transfer the information pursuant to section 12 of the

a Member State only if that State has informed the European

Commission to have information available concerning

at least one of the income and assets referred to in section 12.



Where a competent authority of another Member State has informed the

that it does not wish to obtain certain information under section 12 of the first

subparagraph, the Revenue Commissioners do not transfer such information

to that Member State.



Exchange of information without prior request



section 14 of the tax agency shall provide such information as may be adopted

be relevant to the administration and enforcement of the

the national laws of the Member States concerning the

taxes that this law applies to the competent authority

in any other Member State concerned in the following cases:



1. the tax authority has reason to believe that there may be a

loss of tax in another Member State,



2. a taxpayer receives a tax reduction or

tax exemptions in Sweden that can give rise to an increase in the

tax or give rise to liability in a different

Member State,



3. commercial transactions between a person liable to tax in Sweden and a

taxable person in another Member State are implemented through one or

a number of countries in such a way that it can lead to

loss of tax in Sweden or the other Member State or in

both,




4. the tax authority has reason to believe that a tax loss can

result from artificial transfers of profits within

groups, or



5. information provided to Sweden by another

Member State competent authority has made it possible to get

information that may be relevant to the determination of

taxation in the other Member State.



The Revenue Commissioners may, without prior request, to the competent

authorities in the other Member States even provide all the

information that may be useful for them and that the work

has knowledge of.



Information derived from a country outside the European

Union



section 15 for the purposes of 8, 12 and 14 sections, the tax agency to leave

information derived from a country outside the European

the Union only if it is under a contract with the country's

allowed to pass on the information.



Notice to the individual



section 16 Of the tax agency to provide information to an authority in

another Member State in accordance with section 8 or 14, it shall as

the information relates shall be informed accordingly. In the notification

shall specify to which authority the information transmitted.



Notification referred to in the first paragraph need not be given if the

is clearly unnecessary, or whether it can be expected that a

the notification would hinder the implementation of the second

the Authority's investigation or decisions in the tax case.



Some other forms of administrative cooperation



The presence of officials from another Member State



section 17 of the agreement of the tax agency and the

requesting authority, officials authorised by the

requesting authority, in accordance with the conditions

The tax agency decides, attend the Swedish tax office and

during such investigations performs according to section 9.



Service of documents



section 18 of the Notification at the request of another Member State is carried out according to the

procedural law (2010:1932).



section 19 of the tax office may notify a person in another Member State in

accordance with §§ 16-18 Service Act (2010:1932).



The Revenue Commissioners may request the assistance of the service in another

Member State if it is not possible or will cause excessive

difficulties to communicate person in Sweden.



Use and disclosure of information, etc.



section 20 information provided by the Swedish tax agency receives from an authority

in another Member State may be used for taxation purposes in

the case of the taxes to which this law applies. They may also

be used for the assessment and collection of taxes and

fees covered by the Act (2011:1537) for assistance with

recovery of taxes and charges in the European Union

or for establishing and levying of social security contributions. They get

also be used in connection with judicial and administrative

procedures that may lead to penalty and instituted because

of violation of tax legislation.



Information may not be used for purposes other than those

specified in the first subparagraph without the authority

providing this information allows the information

originally derived from an authority of a third

Member State, such permission may only be granted by the

authority. Permission is not required for that information,

reports, statements and other documents or certified true

copies or extracts thereof should be invoked or

be used as evidence.



A Swedish authority shall comply with the conditions applicable to

use of information under this section, regardless of

What is otherwise prescribed by law.



section 21 of the tax agency shall permit the information work

provides an authority in another Member State may

be used in the other Member State for purposes other than those

referred to in paragraph 20, if they may be used for

similar purposes in accordance with Swedish law.

If the Swedish tax authority considers that information which the authority has taken

received from an authority in another Member State is likely to

be of use to a third Member State for the purposes

referred to in section 20 of the first subparagraph, the Agency shall transmit such

information to the Member State concerned, under the conditions in

otherwise in accordance with this Act. The tax agency shall inform

the Member State in which the information is derived from of his intention

to communicate the information to a third Member State. The

Member State in which the information is derived from can resist

such an exchange of information within ten working days from the

date on which it received the notification.



section 22 of the information received by the Swedish tax agency cooperation

According to this law may be provided to countries outside the European

the Union only if



1. the competent authority of the Member State of

the information is derived from has agreed to the

forwarded, and



2. the affected country outside the European Union have committed

to cooperate for the collection of evidence relating

transactions which appear to contravene or constitute an

violation of tax legislation.



22 section/entry into force: 01/01/2016 tax agency shall in the event of a breach or shortcomings in the protection of data under the right of natural persons to which the data relate to an infringement of the protection of data has taken place, if the infringement is likely to affect the protection of their personal data or privacy negatively. Law (2015:919).



section 23 of such reports and documents prepared by

The European Commission and referred to in article 23.6 in

Directive/EUROPE may be used only for analysis purposes.

Appeal



paragraph 24 of Decision under this law may not be appealed.



Additional regulations



section 25 of the Government or the authority the Government determines

Announces additional regulations on the tax agency's tasks

According to this law.



Transitional provisions



2012:843



1. this law shall enter into force on the 1 January 2015 in the case of 12

and 13 sections and otherwise on 1 January 2013.



2. the provisions of sections 12 and 13 shall apply for the first time in

ask for information relating to the



-the calendar year 2014, when they obtained in the form of

monitoring data or similar information, and



-fiscal years ending after december 31, 2013, when the

they obtained in the form of income tax returns.