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STATUTORY INSTRUMENTS


2005 No. 1709

CAPITAL GAINS TAX

CORPORATION TAX

INCOME TAX

PETROLEUM REVENUE TAX

RECOVERY OF TAXES

CUSTOMS AND EXCISE

VALUE ADDED TAX

INSURANCE PREMIUM TAX

The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2005

  Made 27th June 2005 
  Laid before the House of Commons 28th June 2005 
  Coming into force 19th July 2005 

The Treasury, in exercise of the powers conferred upon them by paragraph 3(1) and (2) of Schedule 39 to the Finance Act 2002[1] make the following Regulations:

Citation and commencement
     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) (Amendment) Regulations 2005 and shall come into force on 19th July 2005.

Amendment of the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004
    
2. Amend the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004[2] as follows.

     3. —(1) Amend regulation 2 as follows.

    (2) In paragraph (k) for "Council Directive 2002/93" substitute "Council Directive 2004/66/EC"[
3].

    (3) In paragraph (l) after "2002/94/EC" insert "as amended by Commission Directive 2004/79/EC[4]".

     4. In the Table in Schedule 1 Part 2—

    (a) in the heading to the second column of column 1 at the end add "and the Mutual Assistance Recovery Directive";

    (b) at the end of the Table insert—

    Cyprus 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

    Žemės 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



Vernon Coaker

Gillian Merron
Two of the Lords Commissioners of Her Majesty's Treasury

27th June 2005



EXPLANATORY NOTE

(This note is not part of the Regulations)


These Regulations amend the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674) ("the principal Regulations") which make provision in respect of mutual assistance and recovery as between member States in relation to duties and taxes.

Regulation 1 provides for citation and commencement.

Regulation 2 provides for the amendment of the principal Regulations.

Regulation 3 amends the definitions of a Council Directive and Commission Directive which have been amended.

Regulation 4 makes two amendments to the Table in Part 2 of Schedule 1 to the principal Regulations. First it amends the heading to one of the columns in the Table to make clear that taxes listed in Council Directive 76/308/EEC (OJ L73, 19.3.1976, p18) are included as foreign claims. Second it extends the Table to make provision for corresponding UK claims in relation to foreign claims of the additional ten States which joined the European Union on 1st May 2004 under the Act of Accession (OJ L236, 23.09.2003, p.33).

These Regulations do not impose new costs on business.


Notes:

[1] 2002 c. 23.back

[2] S.I. 2004/674.back

[3] OJ L168, 1.5.2004, p.35.back

[4] OJ L168, 1.5.2004, p68.back



ISBN 0 11 073010 0


 © Crown copyright 2005

Prepared 1 July 2005
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