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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2007 No. 3508 URL: http://www.bailii.org/uk/legis/num_reg/2007/uksi_20073508_en_1.html |
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Made
12th December 2007
Laid before the House of Commons
13th December 2007
Coming into force
3rd January 2008
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 2007 and shall come into force on 3rd January 2008.
2. The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004(3) are amended as follows.
3. In regulation 2 (interpretation) for paragraphs (k) and (l) substitute–
"(k) "Council Directive 2006/112/EC"(4) means that Directive as amended from time to time;
(l) "the Directive" means Commission Directive 2002/94/EC(5), as amended from time to time, being the Directive laying down detailed rules for implementing certain provisions of the Mutual Assistance Recovery Directive;".
4. In Part 1 of Schedule 1 (Corresponding Claims), in Column 1, in the entry relating to Value Added Tax, for "77/388/EEC" substitute "2006/112/EC".
5. In Part 2 of Schedule 1 at the end of the Table insert–
| Bulgaria | данък върху доходите на физическите лица | Income tax | Income tax |
| корпоративен данък | Corporation tax | Corporation tax | |
| данъци, удържани при източника | Tax debited at source | Income tax | |
| алтернативни данъци на корпоративния данък | Alternative corporation tax | Corporation tax | |
| окончателен годишен (патентен) данък | Turnover tax (final annual tax) | Income tax | |
| Romania | impozitul pe venit | Income tax | Income tax |
| impozitul pe profit | Capital gains tax | Capital gains tax | |
| impozitul pe veniturile obţinute din România de nerezidenţi | Foreign nationals´ tax on Romanian income | Income tax | |
| impozitul pe veniturile microîntreprinderilor | Small business income tax | Income tax | |
| impozitul pe clădiri | Property tax | Capital gains tax | |
| impozitul pe teren | Land tax | Capital gains tax |
Dave Watts
Frank Roy
Two of the Lords Commissioners of Her Majesty´s Treasury
12th December 2007
(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 3 amends two references to community legislation in the principal Regulations so that the legislation in question applies as amended from time to time. Regulation 4 makes a consequential amendment.
Regulation 5 extends the Table in Part 2 of Schedule 1 to the principal Regulations to make provision for corresponding UK claims in relation to foreign claims of Bulgaria and Romania following the accession of those States to the European Union.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
1972 c. 68; paragraph 1A of Schedule 2 was inserted by section 28 of the Legislative and Regulatory Reform Act 2006 (c. 51). Back [2]
S.I. 2004/674, amended by S.I. 2005/1709. Back [3]
OJ No L 347, 11.12.06, p1. Back [4]
OJ No L 337, 13.12.04, p41. Back [5]
