Vorbehalte und Erklärungen für Vertrag Nr.127 - Übereinkommen über die gegenseitige Amtshilfe in Steuersachen

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 20/09/2019

Tschechische Republik

Interpretative declaration contained in the instrument of ratification deposited on 11 October 2013 – Or. Engl.

The Czech Republic, in order to ensure unequivocal interpretation of Article 22, paragraph 2, of the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 Protocol, declares that it interprets Article 22, paragraph 2, of the Convention as amended by the 2010 Protocol, as not establishing any automatic right of the requesting State to use information received in accordance with the Convention as amended by the Protocol as evidence in criminal proceedings, but information received in accordance with the Convention as amended by the Protocol may be used by the requesting State in criminal proceeding as evidence only if judicial authorities of the requested State or any other authorities of the requested State competent under the laws of the requested State give consent to it in accordance with applicable international treaties on mutual legal assistance in criminal matters and the domestic law of the requested State concerning providing mutual legal assistance in criminal matters.
In Kraft: 01/02/2014 -
Artikel betroffen : 22

Declaration contained in the instrument of ratification deposited on 11 October 2013 – Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply:

[ (*) Article 2, paragraph 1.a.i:
- Personal income tax
- Corporate income tax
- Levy on lotteries and other similar games]

Article 2, paragraph 1.b.ii:
- Public health insurance and social security insurance and a contribution to the state employment policy

Article 2, paragraph 1.b.iii.B:
- Real estate tax, tax on acquisition of real estate

Article 2, paragraph 1.b.iii.C:
- Value-added Tax

Article 2, paragraph 1.b.iii.D:
- Excise duty on mineral oils, on ethyl alcohol, on beer, on wine and intermediate products and on tobacco products, tax on natural gas and some other gases, tax on solid fuels, tax on electricity.

Article 2, paragraph 1.b.iii.E:
- Road tax.

(*) [Note by the Secretariat: This part of the 2014 Declarations has been replaced as of 1 June 2019. See the Declaration dated 12 February 2019. ]
In Kraft: 01/02/2014 -
Artikel betroffen : 2

Declaration contained in a Note Verbale from the Permanent Representation of the Czech Republic to the Council of Europe, dated 8 February 2019, registered at the Secretariat General on 12 February 2019 - Or. Engl.

In accordance with Article 2, paragraph 3, of the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 Protocol (hereinafter “the Convention”), the Czech Republic notifies the new wording of the part of the Annex A that concerns taxes to which the Convention shall apply under its Article 2, paragraph 1.a.i.
The new wording of the above-mentioned part of the Annex A is:

Article 2, paragraph 1.a.i.:
. Personal income tax;
. Corporation income tax;
. Gambling tax;
In Kraft: 01/06/2019 -
Artikel betroffen : 2

Declaration transmitted by a Note Verbale from the Permanent Representation of the Czech Republic to the Secretary General of the Council of Europe on 15 March 2019 - Or. Engl..

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
In Kraft: 15/03/2019 -
Artikel betroffen : 28

Declaration transmitted by a Note Verbale from the Permanent Representation of the Czech Republic to the Secretary General of the Council of Europe on 15 March 2019 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
In Kraft: 15/03/2019 -
Artikel betroffen : 28


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