Department 24 – International Tax Cooperation and Relations

The Department examines the issues of the tax system and individual taxes, fees and other similar monetary transactions, tax and customs administration, measures against the laundering of proceeds of crime and terrorist financing, and the application of international sanctions for the maintenance and restoration of international peace and security, the protection of human rights and the fight against terrorism, and the central account register as a whole, with particular emphasis on tax revenues of public budgets and international cooperation. It analyses the current state of the tax system and individual taxes, fees and other similar monetary benefits, the state of the tax and customs administration and the FAU and proposes measures to address current issues and improve the efficiency of the tax system. In cooperation with departmental organisations, it develops a concept for the further development of the Financial and Customs Administration and the FAU. Within the scope of the Tax and Customs Section, it coordinates international relations. It ensures the fulfilment of tasks arising from the Czech Republic's membership in the EU and OECD in connection with initiatives in the field of international tax cooperation and other areas aimed at combating tax evasion and erosion of the income tax base (in close cooperation with the Income Tax Department). It provides horizontal coordination of EU and OECD tax agendas. It ensures the transposition of directives, other EU legislation and international legal obligations in the field of international cooperation in tax administration and taxation of savings income. It analyses and develops the concept of international tax and customs cooperation, with the exception of excise and energy taxes. In relation to the FAU and the financial and customs administration authorities, it performs the function of the department in charge, unless it is performed by another department. Within the scope of the Tax and Customs Section, it coordinates international cooperation in the field of tax and customs administration and other aspects of the activities of these services in relation to foreign countries. It exercises competence in the field of international cooperation in the field of tax administration and customs, unless this is exercised by another unit of the Tax and Customs Section.

Units

• Unit 2401 – International Tax and Customs Cooperation 
• Unit 2402 – Aggregate Tax Relations