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Recovery of Duties 4. March 2011

Recovery of Duties 4. March 2011. Content. Administrative Position of Tax Collection Authorities Relevant Acquis Icelandic Legislation International Conventions Gap Analysis. Separation of Tax Assessment and Collection. Administrative Position of Tax Collection Authorities.

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Recovery of Duties 4. March 2011

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  1. Recovery of Duties 4. March 2011

  2. Content Administrative Position of Tax Collection Authorities Relevant Acquis Icelandic Legislation International Conventions Gap Analysis

  3. Separation of Tax Assessment and Collection

  4. Administrative Position of Tax Collection Authorities • TaxCollectionAuthoritiesaresubsidiarytotheMinistry of Finance • AdministrativeComplaints 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.

  5. Relevant Acquis • Council Directive 2008/55/EC • In force untill 31.12.2011 • Council Directive 2010/24/EU of 16 March 2010 (OJ L84, 31.3.2010, p.1) • In force from 01.01.2012 • This presentation is based on the new Directive

  6. Icelandic Legislation • 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

  7. Icelandic Legislation • 2 par. 119. 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.

  8. International Conventions • 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 11-16 of the Convention

  9. 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)

  10. Nordic Convention • 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.

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

  12. Statistics

  13. Gap Analysis • 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

  14. Thank you

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