Exchange of information and cross-border cooperation between tax authorities - Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F13%3A60350" target="_blank" >RIV/60460709:41110/13:60350 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Exchange of information and cross-border cooperation between tax authorities - Czech Republic
Original language description
The legal framework of the tax information international exchange in the Czech Republic is based on the Act No. 280/2009 Coll. Tax Administration Procedure Code stating the general principles of tax administration, tax secrecy and tax sharing within the tax administration and limiting the tax information sharing with the other institutions. The Czech Republic constitutional law consists of Act No. 1/1993 Coll. Constitution of the Czech Republic and the Act No. 2/1993 Coll. Declaration of Basic Rights applicable to the data protection in context of the tax information exchange as well. In relation to the international exchange of tax information the Czech Republic respects the European Directives having them implemented into the Czech Tax law system. The Act No. 253/2000 Coll. on Tax Administration International Assistance implemented the directives Council Directive 77/799/EEC upgraded by the Council Directives 79/1070/EEC, 92/12/EEC, 2003/93/EC, 2004/56/EC and 2004/106/EC. As the information excha
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Cahiers de droit fiscal international - Exchange of information and cross-border cooperation between tax authorities
ISBN
978-90-12-39068-2
Number of pages of the result
26
Pages from-to
223-248
Number of pages of the book
843
Publisher name
International Fiscal Association
Place of publication
The Hague, The Netherlands
UT code for WoS chapter
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