Exchange of information and cross-border cooperation between tax authorities - Czech Republic

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Exchange of information and cross-border cooperation between tax authorities - Czech Republic

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Exchange of information and cross-border cooperation between tax authorities - Czech Republic

Popis výsledku anglicky

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

Druh

C - Kapitola v odborné knize

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název knihy nebo sborníku

Cahiers de droit fiscal international - Exchange of information and cross-border cooperation between tax authorities

ISBN

978-90-12-39068-2

Počet stran výsledku

26

Strana od-do

223-248

Počet stran knihy

843

Název nakladatele

International Fiscal Association

Místo vydání

The Hague, The Netherlands

Kód UT WoS kapitoly

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