- Latest available (Revised)
- Point in Time (06/04/2010)
- Original (As made)
Version Superseded: 01/01/2012
Point in time view as at 06/04/2010.
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Statutory Instruments
TAXES
RECOVERY OF TAXES
CUSTOMS AND EXCISE
VALUE ADDED TAX
INSURANCE PREMIUM TAX
Made
9th March 2004
Laid before the House of Commons
10th March 2004
Coming into force
1st April 2004
The Treasury, in exercise of the powers conferred upon them by paragraph 3(1), (2), (3), of Schedule 39 to the Finance Act 2002 M1 and the Commissioners of Customs and Excise and the Commissioners of Inland Revenue, in exercise of the powers conferred upon them by paragraphs 2(2) M2 and 3(4) of that Schedule, hereby make the following Regulations:
Marginal Citations
M2Paragraph 2(2) specifies the body upon whom power to make the Regulations is conferred.
1. These Regulations may be cited as the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 and shall come into force on 1st April 2004.
2. In these Regulations—
(a)“the Act” means the Finance Act 2002;
(b)“applicant authority” means an authority in a member State which makes a request for assistance under the Mutual Assistance Recovery Directive;
(c)“authorised official” means an official of an applicant authority authorised by that authority to make requests for assistance in accordance with the Mutual Assistance Recovery Directive;
(d)“the Board” means the Commissioners of Inland Revenue;
(e)“Commission” means the Commission of the European Communities;
(f)“Commissioners” means the Commissioners of Customs and Excise;
(g)“consolidated claim” means several foreign claims recoverable from the same person;
(h)“contested” means an action contesting a foreign claim or the instrument permitting enforcement brought by an interested party before the competent body of the member State in which the applicant authority is situated in accordance with the laws in force there;
(i)“a corresponding UK claim” means a claim in the United Kingdom corresponding to the foreign claim;
(j)“costs” includes fees, charges, disbursements, expenses and remuneration;
(k)“Council Directive 77/388/EEC” M3 means that directive as amended and as last amended by [F1Council Directive 2004/66/EC];
[F2(l)“Regulation (EC) No 1179/2008” means Commission Regulation (EC) No 1179/2008 laying down detailed rules for implementing certain provisions of Council Directive 2008/55/EC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures, as amended from time to time;]
(m)“electronic means” has the same meaning as in Article 2(1) of the [F3Regulation (EC) No 1179/2008];
(n)“enforcement action” means action to enforce a foreign claim by way of legal proceedings, distress, diligence or otherwise as might be taken to enforce a corresponding UK claim;
(o)“export duties” has the same meaning as in Article 3 of the Mutual Assistance Recovery Directive;
(p)“instrument permitting enforcement” means—
(i)any instrument issued by an applicant authority in any member State in relation to a sum claimed by that authority within the jurisdiction of that State; or
(ii)a decision on that claim given in favour of that authority by a court or tribunal or other competent body in that State which permits recovery of that claim in that State or part thereof;
(q)“import duties” has the same meaning as in Article 3 of the Mutual Assistance Recovery Directive;
(r)“precautionary measures” means measures taken, or to be taken, in order to secure recovery of a foreign claim;
(s)“request for assistance” means a request for information, notification, recovery or precautionary measures within the meaning of the Mutual Assistance Recovery Directive.
Textual Amendments
F1Words in reg. 2(k) substituted (19.7.2005) by The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2005 (S.I. 2005/1709), regs. 1, 3(2)
F2Reg. 2(l) substituted (6.4.2010) by The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 4(a)
F3Words in reg. 2(m) substituted (6.4.2010) by The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 4(b)
Marginal Citations
M3OJ L145, 13.6.77 p. 1.
3. For the purposes of Schedule 39 to the Act, column 2 of the table in Schedule 1 prescribes the corresponding UK claim in relation to each foreign claim described in column 1.
4.—F4(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) The relevant UK authority shall not be obliged to supply information where—
F5(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)the relevant UK authority would not be able to obtain that information for the purpose of recovery of a corresponding UK claim;
(c)the supply of the requested information would disclose any commercial, industrial or professional secret; or
(d)disclosure of the information would prejudice the security of the United Kingdom or otherwise be contrary to the law or public policy of the United Kingdom.
F6(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F4Reg. 4(1)-(5) omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 5(a)
F5Reg. 4(6)(a) omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 5(b)
F6Reg. 4(7) omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 5(c)
F75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F7Reg. 5 omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 6
6.—F8(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The relevant UK authority shall—
F9(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f)inform the applicant authority immediately any enforcement action has been taken on a request.
F10(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) A relevant UK authority shall consult the applicant authority where in recovering a foreign claim it intends to allow the debtor time to pay by arrangement or to make payment by instalments (whether or not interest is charged or to be charged on those arrangements).
(6) Except where an enactment or rule of law applicable to a corresponding UK claim requires otherwise, a relevant UK authority shall not be obliged to recover a foreign claim where to do so would, because of the situation of the debtor, create serious economic or social difficulties in the United Kingdom.
Textual Amendments
F8Reg. 6(1)(2) omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 7(a)
F9Reg. 6(3)(a)-(e) omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 7(b)
F10Reg. 6(4) omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 7(c)
F117. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F11Reg. 7 omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 8
8.—(1) Any enactment permitting proceedings for the recovery of or precautionary measures in relation to a corresponding UK claim shall apply to a foreign claim which is contested.
F12(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F12Reg. 8(2) omitted (13.4.2004) by virtue of The Recovery of Agricultural Levies Due in Other Member States Regulations 2004 (S.I. 2004/800), regs. 1, 3
F139. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F13Reg. 9 omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 8
F1410. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F14Reg. 10 omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 8
11. Where the result of contesting a foreign claim or instrument permitting enforcement is favourable to the debtor, the applicant authority shall be liable for the reimbursement of any sums recovered, together with any compensation due, in accordance with any law in force in the relevant part of the UK applicable to the corresponding UK claim.
F1512. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F15Regs. 12-15 omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 8
F1513. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F15Regs. 12-15 omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 8
F1514. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F15Regs. 12-15 omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 8
F1515. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F15Regs. 12-15 omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 8
16.—(1) The relevant UK authority shall not be obliged to entertain a request for assistance if the foreign claim is more than five years old.
(2) The point for commencement and calculation of a period of five years shall be—
(a)where a foreign claim is not contested, the date the instrument permitting enforcement was established by the applicant authority in accordance with the law in force in the member State in which that authority is situated; or
(b)where a foreign claim is contested, the date upon which the applicant authority establishes that the claim or instrument permitting recovery is no longer contested.
F1617. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F16Reg. 17 omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 8
F1718. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F17Reg. 18 omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 8
19.—(1) Save as otherwise agreed by the relevant UK authority, requests for assistance, the instrument permitting enforcement, and any other relevant document addressed to that authority shall be accompanied by a translation of that document in the English language.
F18(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F18Reg. 19(2) omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 8
20.—(1) The period of limitation or prescription in relation to any issue arising on the recovery of any foreign claim shall be that applicable under the laws in force in the member State in which the applicant authority is situated.
(2) For the purposes of paragraph (1) any step or act taken by the relevant UK authority in recovery of a foreign claim in pursuance of a request for assistance shall be deemed to have been taken in the member State in which the applicant authority is situated where that step or act would, if it had been taken by that applicant authority, have had the effect of suspending or interrupting the period of limitation or prescription in accordance with the laws in force in that member State.
F1921. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F19Reg. 21 omitted (6.4.2010) by virtue of The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 8
22. Schedule 2 to these Regulations shall have effect.
23.—(1) A foreign claim corresponding to a UK claim for income tax, capital gains tax or corporation tax carries interest in respect of the principal and any penalty claimed at the rate applicable to the corresponding UK claim under section 178 of the Finance Act 1989 M4 from the date of recognition until payment.
(2) In this regulation “the date of recognition” means the earlier of—
(a)the day following the expiry of three months from the date of receipt by the Board of the request for recovery of the foreign claim; and
(b)the date the instrument permitting enforcement of the foreign claim is recognised by the Board as an instrument authorising enforcement of the claim in the United Kingdom.
(3) Paragraph (1) above applies even if the date of recognition is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 M5.
(4) Interest is payable under this regulation without any deduction of income tax.
(5) For the purposes of this regulation, where—
(a)any payment is made by cheque to—
(i)an officer of the Board, or
(ii)the Board, or
(iii)the applicant authority, and
(b)the cheque is paid on its first presentation to the banker on whom it is drawn;
the payment shall be treated as made on the day on which the cheque was received by the officer or the Board or the applicant authority.
(6) Interest payable under this regulation shall be recoverable as if it were interest charged under a provision of the Taxes Management Act 1970 M6.
24.—(1) A foreign claim corresponding to any UK claim—
(a)mentioned in column 2 of Part I of Schedule 1, or
(b)for insurance premium tax,
shall carry interest in respect of the principal and any penalty claimed at the rate applicable to the corresponding UK claim under section 197 of the Finance Act 1996 M7 from the date of recognition until payment.
(2) In this regulation “the date of recognition” means the earlier of—
(a)the day following the expiry of three months from the date of receipt by the Commissioners of the request for recovery of the foreign claim; and
(b)the date the instrument permitting enforcement of the foreign claim is recognised by the Commissioners as an instrument authorising enforcement of the claim in the United Kingdom.
(3) Paragraph (1) above applies even if the date of recognition is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882.
(4) Interest is payable under this regulation without any deduction of income tax.
(5) For the purposes of this regulation, where—
(a)any payment is made by cheque to—
(i)an officer of Customs and Excise, or
(ii)the Commissioners, or
(iii)the applicant authority, and
(b)the cheque is paid on its first presentation to the banker on whom it is drawn,
the payment shall be treated as made on the day on which the cheque was received by the officer or the Commissioners or the applicant authority.
(6) Interest payable under this regulation shall be notified in writing to the person subject to enforcement action in respect of the foreign claim and may be recovered from that person as a debt due to the Crown.
25.—(1) An instrument permitting enforcement of a foreign claim recognised by the Board as an instrument authorising enforcement of the claim in the United Kingdom, together with a certificate of a collector that payment of the claim has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, or to the applicant authority, is sufficient evidence that the sum mentioned in the instrument is unpaid and is due to that authority.
(2) A certificate of a collector that interest is payable under regulation 23(1) and that payment of the interest has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, or to the applicant authority, is sufficient evidence that the sum mentioned in the instrument is unpaid and is due to that authority.
(3) For the purposes of this regulation, any document purporting to be such a certificate as is mentioned in paragraph (1) and (2) is deemed to be such a certificate unless the contrary is proved.
26.—(1) For the purposes of enforcement in Scotland, an original, official or certified copy of a decision on a foreign claim by a court, tribunal or other competent body in the member State in which the applicant authority is situated shall be of the same force and effect as an extract of a decree of the Court of Session for the payment of money bearing a warrant for execution.
(2) For the purposes of paragraph (1), a “decision on a foreign claim” means a decision on a foreign claim which permits recovery of that claim in the member State in which the applicant authority is situated or in part thereof.
John Heppell
Derek Twigg
Two of the Lords Commissioners of Her Majesty’s Treasury
M J Hanson
Commissioner of Customs and Excise
Nick Montagu
Helen Ghosh
Two of the Commissioners of Inland Revenue
Regulation 3
Column 1 | Column 2 |
---|---|
1. Foreign Claim | 2. Corresponding UK Claim |
Import duties and export duties charged, in any member State other than the United Kingdom | Import and export duties charged in the United Kingdom |
Value added tax (howsoever described) charged in any member State other than the United Kingdom in accordance with the provisions of Council Directive 77/388/EEC M8 | Value added tax charged, in the United Kingdom in accordance with the Value Added Tax Act 1994 M9 |
Excise duties (howsoever described) charged in any member State other than the United Kingdom upon,
| Excise duty charged, collected or enforced in the United Kingdom in accordance with the Tobacco Products Duty Act 1979 M10, or the Alcoholic Liquor Duties Act 1979 M11, or the Hydrocarbon Oil Duties Act 1979 M12, upon the items described in column 1 |
Marginal Citations
M8OJ L145, 13.6.77 p. 1.
M91994 c. 23 subsequent amendments are not relevant to this instrument.
Column 11. Foreign Claim | Column 22. Corresponding UK Claim | ||
---|---|---|---|
EU Country | Taxes listed in the Mutual Assistance Directive.77/799/EEC, as amended [F20and the Mutual Assistance Recovery Directive] | English Translation | |
Austria | Einkommensteuer Koerperschaftsteuer Grundsteuer Bodenwertabgabe Abgabe von land- und forstwirtschaftlichen Betrieben Versicherungssteuer Feuerschutzsteuer | Income Tax Corporation tax Real Estate Tax Land value levy Levy on agricultural and forestry enterprises Insurance Tax Fire insurance tax | Income Tax Corporation Tax Capital Gains Tax CGT CGT Insurance Premium Tax Insurance Premium Tax |
Belgium | Impôt des personnes physiques/Personenbelasting Impôt des sociétés/Vennootschapsbelasting Impôt des personnes morales/Rechtspersonenbelasting Impôt des non-résidents/Belasting der niet-verblijfhouders Taxe annuelle sur les contrats d'assurance/ Jaarlijkse tax op deverzekeringscontracten | Personal income tax Corporation tax Tax on legal persons Tax on non-residents Annual tax on insurance contracts | Income Tax Corporation Tax Income Tax Income Tax Insurance Premium Tax |
Denmark | Indkomstskat til staten Selskabsskat Den kommunale indkomstskat Den amtskommunale indkomstskat Folkepensionsbidragene Soemandsskat Den saerlige indkomstskat Kirkeskat Formueskat til staten Bidrag til dagpengefonden Afgit af lystfartojsforsikringer Afgift af ansvarsforsikringer for motorkoretojer m.v. Stempelafgift af forsikringspraemier | State income tax Corporation tax Municipal income tax County income tax Pensions contribution Seamen’s tax Special income tax Church tax State wealth tax Contributions to the sickness per diem fund Pleasure craft insurance tax Tax on motor vehicle compulsory insurance Stamp duty on insurance premiums | Income Tax Corporation Tax Income Tax Income Tax Income Tax Income Tax Income Tax Income Tax Capital Gains Tax Income Tax Insurance Premium Tax Insurance Premium Tax Insurance Premium Tax |
Finland | Valtion tuloverot/de statliga inkomstskatterna Yhteisoejen tulovero/inkomstskatten foer samfund Kunnallisvero/kommunalskatten Kirkollisvero/kyrkoskatten Kansanelaekevakuutusmaksu/fol kpensionsfoersaekringspremien Sairausvakuutusmaksu/sjukfoers aekringspremien Korkotulon laehdevero/kaellskatten paa raenteinkomst Rajoitetusti verovelvollisen laehdevero/kaellskatten foer begraensat skattskyldig Valtion varallisuusvero/den statliga foermoengenhetsskatten Kiinteistoevero/fastighetsskatten Eraista vakuutsmaksuista suoritettava Vero/skat pa vissa forsakringspremier Palosuojelumaksu/brandskyddav gift | State income taxes on earned income Corporate income tax Communal tax on earned income Church tax Pensions insurance premiums Health insurance premium Withholding tax at source on interest Non-resident net wealth tax Net wealth tax Real property tax Tax on certain insurance premiums Fire insurance tax | Income Tax Corporation Tax Income Tax Income Tax Income Tax Income Tax Income Tax Capital Gains Tax Capital Gains Tax Capital Gains Tax Insurance Premium Tax Insurance Premium Tax |
France | Impôt sur le revenue Impôt sur les sociétés Taxe professionnelle Taxe foncière sur les propriétés bâties Taxe foncière sur les propriétés non bâties Taxe sur les conventions d'assurances | Personal income tax Corporation tax Business tax Property tax on land and buildings Property tax on land without buildings Tax on insurance agreements | Income Tax Corporation Tax Corporation Tax Capital Gains Tax Capital Gains Tax Insurance Premium Tax |
Germany | Einkommensteuer Koerperschaftsteuer Vermoegensteuer Gewerbesteuer Grundsteuer Versicherungssteuer Feuerschutzsteuer | Income tax Corporation tax Wealth tax Tax on industry and trade Real estate tax Insurance Tax Fire insurance tax | Income Tax Corporation Tax Capital Gains Tax Corporation Tax Capital Gains Tax Insurance Premium Tax Insurance Premuium Tax |
Greece | Φόρος εισοδήματος φνσικώυ προσώπωυ Φόρος εισοδήματος υομικώυ προσώπωυ Φόρος ακιυήτου περιουσιίας Φόρος κύκλου εργασιώυ (ΦΚΕ) Τέλη Χαρτοσήμου | Personal income tax Corporate income tax Real estate tax Tax on the business cycle Stamp taxes | Income Tax Corporation Tax Capital Gains Tax Insurance Premium Tax Insurance Premium Tax |
Ireland | Income tax Corporation tax Capital gains tax Wealth tax Levy on insurance premiums | Income Tax Corporation Tax Capital GainTax Capital Gains Tax Insurance Premium Tax | |
Italy | Imposta sul reddito delle persone fisiche Imposta sul reddito delle persone giuridiche Imposta locale sui redditi Imposte sulle assicurazioni private ed I contratti vitalazi di cui alla legge 29.10.67 no 1216 | Personal income tax Tax on income of corporations Local income tax Tax on private insurance and life annuity contracts as covered by law No 1216 of 29.10.67 | Income Tax Corporation Tax Income Tax Insurance Premium Tax |
Luxembourg | Impôt sur le revenu des personnes physiques Impôt sur le revenu des collectivités# Impôt commercial communal Impôt sur la fortune Impôt foncier Impôt sur les assurances Impôts dans l'interet du service d'incendie | Personal income tax Corporation tax Communal trade tax Wealth tax Tax on land and buildings Insurance tax Taxes levied in the interest of the fire service | Income Tax Corporation Tax Corporation Tax Capital Gains Tax Capital Gains Tax Insurance Premium Tax Insurance Premium Tax |
Netherlands | Inkomstenbelasting Vennootschapsbelasting Vermogensbelasting Assurantiebelasting | Personal income tax Corporation tax Wealth tax Insurance tax | Income Tax Corporation Tax Capital Gains Tax Insurance Premium Tax |
Portugal | Contribuicçço predial Imposto sobre a indústria agrícola Contribuicçço industrial Imposto de capitais Imposto profissional Imposto complementar Imposto de mais-valias Imposto sobre o rendimento do petróleo Os adicionais devidos sobre os impostos precedentes Imposto sobre o rendimento das pessoas singulars Imposto de selo sobre os premios de seguros | Real estate tax Agricultural tax Industrial tax Withholding tax Income Tax Complementary tax Capital gains tax Petroleum revenue tax Surcharges on the above taxes Personal income tax Stamp duty on insurance premiums | Income Tax Income Tax Income Tax Income tax Income Tax Income Tax Income Tax Income Tax Income Tax Income Tax Insurance premium Tax |
Spain | Impuesto sobre la Renta de las Personas Físicas Impuesto sobre Sociedades Impuesto Extraordinario sobre el Patrimonio de las Personas Físicas Impuesto sobre la prima de seguros | Personal income tax Corporation tax Wealth tax Insurance premium tax | Income Tax Corporation Tax Capital Gains Tax Insurance Premium Tax |
Sweden | Den statliga inkomstskatten Sjoemansskatten Kupongskatten Den saerskilda inkomstskatten foer utomlands bosatta Den saerskilda inkomstskatten foer utomlands bosatta artister m.fl. Den statliga fastighetsskatten Den kommunala inkomstskatten Foermoegenhetsskatten | National income tax Seamen’s tax Coupon (dividend) tax Income tax on non-residents Income tax on non-resident artistes and others National real property tax Communal income tax Wealth tax | Income Tax Income Tax Income Tax Income Tax Income Tax Capital Gains Tax Income Tax Capital Gains Tax |
[F21Cyprus | Φόρος Εισοδήματος 'Εκτακτη Εισφορά για την Άμυνα της Δημοκρατίας Φόρος Κεφαλαιουχικών Κερδών Φόρος Ακίνητης Ιδιοκτησίας | Income tax Special defence of democracy tax Capital gains tax Real estate tax | Income tax Income tax Capital gains tax Capital gains tax |
Czech Republic | Daně z příjmů Daň z nemovitostí Daň dědická, daň darovací a daň z převodu nemovitostí | Income tax Land/estate tax Inheritance, gift and estate transfer tax | Income tax Capital gains tax Capital gains tax |
Estonia | Tulumaks Sotsiaalmaks Maamaks | Income tax Social security/social insurance (contributions) tax Land tax | Income tax Income tax Capital gains tax |
Hungary | személyi jövedelemadó társasági adó osztalékadó építményadó telekadó | Personal income tax Corporation tax Capital return tax Estate tax Land tax | Income tax Corporation tax Capital gains tax Capital gains tax Capital gains tax |
Latvia | iedzīvotāju ienākuma nodoklis nekustamā īpašuma nodoklis uzņēmumu ienākuma nodoklis | Income tax Real estate tax Corporate income tax | Income tax Capital gains tax Corporation tax |
Lithuania | Gyventojų pajamų mokestis Pelno mokestis Įmonių ir organizacijų nekilnojamojo turto mokestis emės mokestis Mokestis už valstybinius gamtos išteklius Mokestis už aplinkos teršimĄ Naftos ir dujų išteklių mokestis Paveldimo turto mokestis | Income tax Corporate profit tax Tax on immovable property of enterprises and organisations Real estate tax Public natural resources tax Tax on enviromental pollution Petroleum and gas resources tax Inheritance tax | Income tax Corporation tax Corporation tax Capital gains tax Petroleum Revenue tax Corporation tax Petroleum Revenue tax Capital gains tax |
Malta | Taxxa fuq l-income Taxxa fuq Dokumenti u Trasferimenti | Income tax Tax on Documents and Transfers | Income tax Insurance Premium Tax |
Poland | Podatek dochodowy od osób prawnych Podatek dochodowy od osób fizycznych Podatek od czynności cywilnopranych | Corporate income tax Income tax Tax on civil law transactions | Corporation tax Income tax Capital gains tax |
Slovakia | daň z príjmov fyzických osôb daň z príjmov právnických osôb daň z dedičstva daň z darovania daň z prevodu a prechodu nehnuteľností daň z nehnuteľností | Income tax Corporate income tax Inheritance tax Gift tax Gift tax Real estate transfer tax | Income tax Corporation tax Capital gains tax Capital gains tax Capital gains tax Capital gains tax |
Slovenia | Dohodnina Davki občanov Davek od dobička pravnih oseb Posebni davek na bilančno vsoto bank in hranilnic Davek od prometa zavarovalnih poslov Požarna taksa | Income tax Municipal income tax Corporate income tax Savings bank assets tax Tax on insurance business cover Fire tax | Income tax Income tax Corporation tax Income tax Insurance Premium tax Insurance Premium tax] |
Textual Amendments
F20Words in Sch. 1 Pt. 2 Table added (19.7.2005) by The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2005 (S.I. 2005/1709), regs. 1, 4(a)
F21Words in Sch. 1 Pt. 2 Table inserted (19.7.2005) by The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2005 (S.I. 2005/1709), regs. 1, 4(b)
Column 1 | Column 2 |
---|---|
1. Foreign Claims | 2. Corresponding UK Claim |
Refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guidance and Guarantee Fund (EAGGF), including sums to be collected in connection with these actions charged, levied, collected or paid in any member State other than the United Kingdom. | Those items described in Column 1 charged, levied, collected or paid in the United Kingdom. |
Levies and other duties provided for under the common organisation of the market for the sugar sector charged in any member State other than the United Kingdom. | Those items described in Column 1 charged in the United Kingdom |
Interest, administrative penalties or fines incurred in any member State other than the United Kingdom relating to a foreign claim described in Column 1 of Parts 1 to 3 of this Schedule. | Such interest, administrative penalties or fines as is chargeable in the United Kingdom relating to a corresponding UK claim described in Column 2 of Parts 1 to 3 of this Schedule. |
Regulation 22
1. In this Schedule—U.K.
“duties interest” means a foreign claim corresponding to a UK claim for interest on import or export duties F22... ;
“IPT interest” means a foreign claim corresponding to a UK claim for interest on insurance premium tax;
“request” means a request for recovery made to the relevant UK authority in accordance with [F23Article 12 of Regulation (EC) No 1179/2008];
“VAT interest” means a foreign claim corresponding to a UK claim for interest on value added tax.
Textual Amendments
F22Words in Sch. 2 para. 1 omitted (13.4.2004) by virtue of The Recovery of Agricultural Levies Due in Other Member States Regulations 2004 (S.I. 2004/800), regs. 1, 4
F23Words in Sch. 2 para. 1 substituted (6.4.2010) by The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010 (S.I. 2010/792), regs. 1, 9
2.—(1) Subsections (2) to (4) and (6) to (8) of section 126 of the Finance Act 1999 M13 shall not apply to duties interest.U.K.
(2) In its application to duties interest subsection (1) of section 126 shall apply as if the reference to determination and recovery of the amount of any interest charged in accordance with Article 232 of the Community Customs Code on arrears of customs duty payable to the Commissioners were a reference to the recovery by the Commissioners of an amount of duties interest for which a request has been made.
(3) For the purposes of its application to duties interest subsection (5) of section 126 shall apply as if;
(a)the reference to interest the amount of which falls to be determined in accordance with this section were a reference to duties interest to be recovered; and
(b)the reference to interest on an amount so determined were a reference to duties interest to be recovered.
Marginal Citations
3.—(1) Subsections (1) to (8) and (10) and the expression “unless, or except to the extent that, the assessment is withdrawn or reduced” in subsection (9) of section 76 of the Value Added Tax Act 1994 M14 shall not apply to VAT interest.U.K.
(2) In its application to VAT interest subsection (9) of section 76 shall apply as if the reference to an amount being assessed and notified to a persons under this section were a reference to an amount of VAT interest specified in a request concerning a person specified in regulation 4(2) of these Regulations in relation to whom a request is made.
Marginal Citations
4.—(1) Sub-paragraphs (1) to (7) and (9) and the expression “unless or except to the extent that, the assessment is withdrawn or reduced” in sub-paragraph (8) of paragraph 25 of Schedule 7 to the Finance Act 1994 M15 shall not apply to IPT interest.U.K.
(2) In its application to IPT interest sub-paragraph (8) of paragraph 25 shall apply as if the reference to an amount being assessed and notified to any person under this paragraph were a reference to an amount of IPT interest specified in a request concerning a person specified in regulation 4(2) of these Regulations in relation to whom a request is made.
(This note is not part of the Regulations)
These Regulations in conjunction with section 134 and Schedule 39 to the Finance Act 2002 make provision which implements Council Directive 76/308/EEC (the Mutual Assistance Recovery Directive as amended by Council Directive 79/1071/EEC and Council Directive 2001/44/EC and as implemented by Commission Directive 2002/94/EC) and the Community system for mutual assistance and recovery as between member States in relation to duties and taxes.
Regulation 1 (Citation and commencement), Regulation 2 (Interpretation).
Regulation 3 and Schedule 1 specify what is a UK corresponding claim in relation to duties and taxes of other member States.
Where there is no direct UK equivalent to a foreign claim the closest UK equivalent in the Mutual Assistance Directive is specified.
Regulation 4 lays down detailed rules on how a request for information should be made by the other member State.
Regulation 5 lays down detailed rules on how a request for notification of an instrument from another member State should be made.
Regulation 6 lays down detailed rules on how requests for recovery or precautionary measures to safeguard the claim should be made.
Regulation 7 lays down detailed rules on how monies recovered should be transferred to the other member State.
Regulations 8 to 10 lay down detailed rules on the procedures to be adopted when a claim is contested in the other member State and when action cannot be taken.
Regulations 11 and 12 lay down detailed rules relating to reimbursement of
— Sums recovered;
— Claims for compensation; and
— How the UK seeks reimbursement from other member States.
Regulation 13 lays down detailed rules relating to cancelled claims and payment of claims.
Regulation 14 lays down detailed rules for procedures to follow when claims are adjusted.
Regulations 15 and 16 lay down detailed rules on the restrictions and limitations placed on requests for assistance.
Regulations 17, 18 and 19 make provision for how communications should take place and in what language they should be made.
Regulation 20 lays down rules relating to the period of limitation applicable to the recovery of foreign claims.
Regulation 21 makes provision for the period in which notice of refusal of request should be made.
Regulation 22 and Schedule 2 and Regulations 23 and 24 make provision relating to the charging of interest on foreign claims.
Regulation 25 lays down rules relating to the evidence required for the enforcement of corresponding claims.
Regulation 26 makes provision relating to enforcement in Scotland.
A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business.
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