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Commission Report (2002): Czech Republic
Urgent Priority needs to be given to legislative alignment of VAT and
excise duty rates, which is behind schedule, as well as the closure of duty
free shops at land borders. A review of Czech legislation to ensure
compliance with the Code of Conduct for Business, Taxation is in process. The
Czech Republic has not yet fully implemented the Holding and Movements
Directive. As regards strengthening administrative capacity, including
administrative co-operation, measures foreseen in the Action Plan are being
implemented. These include technical and language training of staff;
launching of projects for IT software applications to fight against fraud and
tax evasion, as well as a pilot project setting up special investigation
teams at regional and local level; and launching of projects for implementing
administrative co-operation in the field of indirect taxation. The transfer
of excise duty administration to the customs authority, as foreseen in the
Action Plan, still has to be completed. Action is underway to address the
urgent priority to develop IT systems to allow for exchange of data with
Member States. A precise timetable has been established for carrying out IT
tasks, as foreseen in the Action Plan. The Accession Partnership priorities
in the area of taxation have been partially met. Implementation of the
measures under the Action Plan is largely on track.
© European Commission
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