Dispute resolution

Czech Republic Dispute Resolution Country Profile

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last update 30 May 2012

Competent Authority	for MNE and transfer pricing cases: Mr. Michal Rohacek Head of Direct Taxes International Cooperation Unit General Financial Directorate Lazarská 7, 117 22 Prague 1 Czech Republic Tel: +42025704 4162 Fax: +42025704 3047 e-mail: michal.rohacek@ds.mfcr.cz
Organization	General Financial Directorate (Direct Taxes Department, Direct Taxes International Cooperation Unit)
Scope of MAP & MAP APA	Taxation not in accordance with the provisions of the Double tax treaties; interpretation and application of the DTA in cases which are not covered by the DTA. Negotiation of bilateral or multilateral APAs.
Domestic guidelines & administrative arrangements	APA - Section 38nc of Act on Income Tax; Guidance D-333, Communication by the Ministry of Finance in respect of binding ruling on the transfer pricing policy used in related party transactions.
Time for filing	Keeping with the DTA provisions.
Form of request	A letter to the locally competent tax administrator (by the Czech taxpayer) or to the competent authority (by the other tax authority).
Documentation requirement	No special documentation requirement, but in accord with the domestic tax law a person liable to tax must substantiate (i.e. provide documentary evidence of) all the facts which he/she is obliged to state in his/her tax return, supplementary tax return and other submissions or he/she must substantiate these facts when requested to do so by the tax administrator in the course of tax proceedings.
User fees	10 000 CZK for APA
Tax collection / penalty / interest	Collection by the local competent tax administrator.
Other dispute resolution mechanisms	The EU Arbitration Convention for transfer pricing cases.
Government Website	http://cds.mfcr.cz