Tax authorities in the Visegrad Group countries. Common exerience after accesion to the European Union

CONTENTS

Contributors

Foreword ( Marcin Burzec, Paweł Smoleń )

Part I
Tax authorities in Czech Republic

Chapter I
Tax authorities (Zdenka Papoušková )
§ 1. Introductory remarks
§ 2. Characteristics of tax authorities
1. Defi nition of the term tax
2. Development from 1991 to 2010
3. Development in the year 2011
4. Reorganization since 2013
5. Authorities of customs control in the position of customs authority

Chapter II
Customs authorities (Pavel Matoušek)
§ 1. Introduction
§ 2. The general development of the functions of the customs system in a historic context
§ 3. The historic development of the customs system, customs authorities and customs regulations in the Czech Republic up to the accession to the EU
1. General overview on historic development of the custom system
2. A summary of the development of the structure of the organization of the customs administration in the Czechoslovakia and the following Czech Republic before joining the EU
§ 4. Development of the customs system and customs administration of the Czech Republic aft er the Czech Republic joined the EU
1. General overview on development of custom system and administration aft er access to the EU
2. A summary of the development of the organization of the customs authorities aft er the Czech Republic joined the EU up till year 2012
3. Current organizational structure of the customs administration of the Czech Republic since 2013
§ 5. The anticipated development of the customs administration of the Czech Republic de lege ferenda
§ 6. Development of customs law in the Czech Republic
§ 7. Final remarks

Chapter III
Fees authorities (Kristýna Müllerová)
§ 1. Introduction and defi nition of a fee
§ 2. Administration of local fees
1. Legislation and its development since 1993
2. Current structure of the authorities
3. Competences of the authorities
§ 3. Administration of administrative fees
1. Legislation and its development since 1993
2. The current structure of the authorities
3. Competences of the authorities
§ 5. Administration of court fees
1. Legislation and its development since 1993
2. The current structure of the authorities
3. Competences
§ 6. The administration of other payments that resemble the character of a fee
§ 7. Final remarks - changes in the area of fees de lege ferenda

Part II
Reforms of tax system and tax authorities in Hungary

Chapter I
Tax system in Hungary and its changes due to the crisis - pioneer or hazardous method of sectoral taxation? (Gabriella Csűrös)
§ 1. Introductory remarks
1. European overview
2. Economy policy in Hungary
§ 2. Changes of tax system from 2006 until 2010 and its evaluation
§ 3. Tax reform aft er 2010
1. Changes from 2010 until 2012
2. Changes from 2013
3. Evaluation of the present tax system in Hungary
4. Procedures and disputes relating to sectoral taxes
§ 4. Final Remarks

Chapter II
The Hungarian Tax Administration System and its connection network (Judit Varga)
§ 1. Introductory remarks
1. General overview
2. Development of the domestic tax administration since the regime change in 1990 to the present day
3. Tax administration organization system in Hungary at the present time
§ 2. Central tax administration system
1. National Tax and Customs Administration - general overview
2. Roles of National Tax and Customs Administration
3. Organization of the National Tax and Custom Administration
4. Limits on the power of National Tax and Customs Administration
5. National Tax and Customs Administration’s area of responsibility
§ 3. Local tax authority in Hungary
§ 4. The system of connections between organs with tax authority tasks
1. General overview
2. Internal relation of bodies of the tax authority system
3. External relations of bodies of the tax authority system
4. Connections among bodies of the tax authority system and indigenous bodies which do not have tax authority duties
5. Relations among Hungarian Tax Authority bodies and other countries’ tax bodies
§ 5. Transformation of the Hungarian Tax and Financial Control Administration System in 2016
§ 6. Final remarks

Chapter III
Taxes as intergovernmental revenues (Tamás M. Horváth)
§ 1. Intergovernmental levels
§ 2. The extent of sub-national fi nance
§ 3. Local Units of Government
§ 4. Local Taxation
1. Tax assignments are based on providing taxing power to local jurisdiction
2. Own revenues of local jurisdiction
3. Type of local taxes in Hungary

Part III
Tax authorities in Poland

Introduction ( Paweł Smoleń )

Chapter I
Minister of Finance as a tax authority (Beata Kucia-Guściora)
§ 1. The constitutional position of the Minister of Finance in Poland
§ 2. Minister of Finance as an authority exercising general supervision in tax matters
§ 3. Minister of Finance as an authority establishing tax law
§ 4. Minister of Finance as an authority interpreting tax law
§ 5. Minister of Finance as an authority applying tax law
§ 6. Final remarks

Chapter II
Government tax administration authorities (Monika Münnich)
§ 1. Introductory remarks
§ 2. Scope of duties of the Director of the Tax Chamber
§ 3. Scope of duties of the Director of the National Office of Tax Information
§ 4. Scope of duties of the head of a tax office
§ 5. Mode of appointment and dismissal of government tax authorities
§ 6. Service and support of the taxpayer
§ 7. Structure, scope of duties, mode of appointment and dismissal of tax inspection authorities
§ 8. Final remarks

Chapter III
Customs authorities (Michalina Duda-Hyz)
§ 1. Introductory remarks
§ 2. Constitutional position of the director of the customs chamber and the head of the customs office
§ 3. Position in the structure of tax authorities
§ 4. The procedure and principles for the appointment and recall of the director of the customs chamber and the head of the customs office
§ 5. Final remarks

Chapter IV
Municipal administrator (mayor of a town, president of a city) as a self-government tax authority (Piotr Pomorski)
§ 1. Introductory remarks
§ 2. Legal status of the municipal administrator
§ 3. Determining the competences of a self-government tax authority
§ 4. Chosen tax competences of the municipal administrator in the light of the Tax Ordinance Act
§ 5. Selected tax competences of the municipal administrator in the light of special provisions
§ 5. Final remarks

Chapter V
Local government board of appeal (Paweł Smoleń)
§ 1. The establishment of local government boards of appeal
§ 2. Organisational structure and the specifi city of the constitutional position
§ 3. Range of competences
1. General administration competence
2. Tax competence
§ 4. Final remarks

Chapter VI
International cooperation between tax authorities (Marcin Burzec)
§ 1. Preliminary remarks
§ 2. Cooperation in information exchange
§ 3. Cooperation in delivery of letters
§ 4. Cooperation in claiming tax dues and other cash receivables
§ 5. Final remarks

Part IV
Tax authorities in Slovakia

Chapter I
Tax Authorities (Ľubica Masárová, Michal Maslen)
§ 1. Financial administration versus tax administration
§ 2. The Ministry of Finances of the Slovak Republic
§ 3. The characteristics of the bodies of the Financial Administration of the Slovak Republic
1. The program of the reform of the fi nancial administration UNITAS
2. Financial Directorate of the Slovak Republic
3. Tax offices
4. Customs offices
5. The Financial Administration Criminal Office
§ 4. Status of municipalities as tax administrators

Chapter II
International administrative cooperation and exchange of information in the fi eld of taxes (Ľubica Masárová, Michal Maslen)
§ 1. International administrative cooperation in the fi eld of taxes
§ 2. Current status of mutual administrative cooperation and international exchange of information in tax matters - practical application
§ 3. Other relevant legal standards of the Slovak Republic related to international cooperation in the fi eld of taxation and protection of the rights of taxpayers

Chapter III
International administrative cooperation in the field of enforcement of claims relating to taxes and charges (Ľubica Masárová, Michal Maslen)

Conclusions ( Marcin Burzec, Paweł Smoleń )

Bibliography