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 paidto amemberof 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]

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]