Recovery of Duties 4. March 2011. Content 1)Administrative Position of Tax Collection Authorities 2)Relevant Acquis 3)Icelandic Legislation 4)International.

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Presentation transcript:

Recovery of Duties 4. March 2011

Content 1)Administrative Position of Tax Collection Authorities 2)Relevant Acquis 3)Icelandic Legislation 4)International Conventions 5)Gap Analysis

Tax assessment Internal Revenue Authority Collection Directorate of Customs in the District of Reykjavík 23 District Commissioners Separation of Tax Assessment and Collection

Administrative Position of Tax Collection Authorities Tax Collection Authorities are subsidiary to the Ministry of Finance Administrative Complaints for tax collection issues Special Role of Directorate of Customs regarding tax collection: The Directorate of Customs has been given the role to supervise and guide other Tax Collectors (23 District Commissioners). The Directorate of Customs has issued written instructions regarding Tax Collection Procedure.

Council Directive 2008/55/EC In force untill Council Directive 2010/24/EU of 16 March 2010 (OJ L84, , p.1) In force from This presentation is based on the new Directive Relevant Acquis

Act no 90/2003 on Income Tax XIII. chapter Act no 90/1989 ( General laws regarding enforcement/distraint) Act no 90/1991 (Forced sale) Act no 21/1991 on Bankruptcy, etc. Administrative Procedures Act no 37/1993 Icelandic Legislation

2 par art. of the Income Tax Act The government is […]allowed to negotiate with other countries on the mutual exchange of information and concerning the collection of public dues. Icelandic Legislation

Nordic Convention on Mutual Administrative Assistance in Custom Matters (Act no 94/1980) OECD Convention on Mutual Administrative Assistance in Tax Matters (Act no 74/1996) MOU with the U.K. concerning assistance in the collection of taxes under articles of the Convention International Conventions

Nordic Convention on Mutual Administrative Assistance in Tax Matters from 1990 (Act no 46/1990) MOU with the Nordic nations concerning assistance in the collection of taxes under the Convention. (Stj.tíð. B, nr. 462/1991) International Conventions

Scope All tax types except custom charges and administrative penalties (art 2 of the convention and MOU) Interest and cost Forms of assistance Request for information Request for notification Request for recovery Requested authority applies national provisions applying to the recovery of similar claims. Nordic Convention

Use of standard forms: For the instrument permitting enforcement For information exchange Nordic Convention

Statistics

Directive 2010/24/EU must be transposed into national legislation. Point 11, para. 1, art. 1. of Act no 90/1989 International agreement Bound in Icelandic law Gap Analysis

Thank you