§ 512. Exchange of information by way of international professional assistance

(1) The Tax and Customs Board exchanges information with a competent authority of a foreign state concerning the taxes and duties and the related accessory liabilities, financial penalties and benefits (hereinafter collectable duties) provided for in Article 2 of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ L 84, 31.03.2010, pp.1-12), collected by a state, local government or other administrative authority.

 

(2) The Tax and Customs Board may regularly, without a separate request, exchange information that is available to it and collected in the proceedings with regard to the residents of a foreign state with a competent authority of a foreign state concerning the following income:

1) income from employment and remuneration and service fee paid on the basis of a contracting agreement, authorisation agreement or other contract under the law of obligations;

 2) remuneration paid to a member of a management or controlling body of a legal person;

3) the sum insured and insurance indemnity paid under the life assurance contract;

4) pension paid;

5) income from immovable property;

6) other income.

 

(3) In order to ensure determination of the correct tax liability in a foreign state the Tax and Customs Board may forward the information collected in tax proceedings to a competent authority concerned of a foreign state on its own initiative.

[RT I, 13.12.2011, 1 - entry into force 01.01.2012]

§ 513. Recovery by way of international professional assistance

(1)   The Tax and Customs Board shall provide international professional assistance for recovery of taxes, collected by a foreign state, its local government or other administrative unit that has lodged a request regarding recovery, notification or inquiry for information or precautionary measures, from a taxable person who is living or residing in Estonia or is holding property in Estonia.

 

(2) The Tax and Customs Board may lodge a request regarding recovery, notification or information or precautionary measures to a competent authority of a foreign state for recovery of taxes collectable in Estonia from a taxable person who is residing or staying or holding property in a foreign state.

 

(3) On the basis of a request of a competent authority of a foreign state with regard to precautionary measures the Tax and Customs Board is entitled to carry out enforcement proceedings pursuant to the procedure provided for in § 136¹ of this Act.

[RT I, 13.12.2011, 1 - entry into force 01.01.2012]

§ 514. Compulsory enforcement by way of international professional assistance

(1) The Tax and Customs Board shall provide international professional assistance for compulsory enforcement of the taxes collectable by a foreign state, its local government or other administrative unit that lodged a request for recovery of taxes from a taxable person who is residing or staying in Estonia or is holding property in Estonia.

 

(2) The Tax and Customs Board may, in the request for recovery lodged to a competent authority of a foreign state, request the compulsory enforcement of the taxes collectable in Estonia from a taxable person who is residing or staying or is holding property in a foreign state.

 

(3) The Tax and Customs Board may use the powers provided for by Chapter 13 of this Act in order to provide international professional assistance. 

 

(4) Compulsory enforcement is executed on the basis of the request for recovery and a uniform instrument lodged by a competent authority of a foreign state.

 

(5) A uniform instrument shall include at least the following details:

1) relevant information for identification of the initial uniform instrument permitting enforcement, description of a claim, including the nature of the claim, the period of time covered by the claim, all the dates essential to the enforcement  and the amount of the claim and its various components (the principal amount to be paid, interests);

2) the information enabling identification of a person (given name, surname or business name; personal identification code or registry code; in the absence of the personal identification code the date of birth);

3) the name, address and other contact details of a competent authority of a foreign state in order that it would be possible to get further information with regard to the possibilities for contestation of the claim or tax liability.

 

(6) The Tax and Customs Board is required to deliver a warning of compulsory enforcement and the uniform instrument to the debtor.

 

(7) The Tax and Customs Board shall notify in the warning of compulsory enforcement that for contestation of the uniform instrument a challenge or appeal shall be lodged to a competent authority of a foreign state.

 

(8) The Tax and Customs Board shall transfer the amounts recovered relating to the claim of a foreign state and the interests to a competent authority of a foreign state that lodged an application for recovery.

 

(9) Upon provision of international professional assistance the compulsory enforcement shall be suspended if the enforcement document which is a basis for the uniform instrument lodged by a competent authority of a foreign state has been contested in a foreign state and the Tax and Customs Board receives the respective information from an interested person or a competent authority that has lodged the application.

[RT I, 13.12.2011, 1 - entry into force 01.01.2012]