Last chance to close on favorable terms, away from the courts, the pending ones PROSECUTOR in their cases, taxpayers have until June 30, 2024.
It is enough to apply to the out-of-court tax dispute settlement committee, accept its proposal and pay 30% of the debt within 5 days of signing the compromise. The loan balance is regulated up to 24 installments, while the incentive is the reduction of fines and surcharges up to 75%.
The regulation relates to tax dispute cases that are pending and have not yet been discussed, before the Council of State and the administrative courts until June 29, 2024, while applications can also be submitted for cases where the application submitted and rejected by the Commission. for formal reasons.
Review of requests for out-of-court dispute resolution will be completed by October 31, 2024 at the latest. As long as the case is pending before the Committees, the trial before the Council of State or the competent regular administrative court is suspended. The suspension does not occupy the temporary judicial protection.
The process
To conclude pending tax cases out of court, the following procedure is followed:
1. An application is submitted, exclusively online, on the website www.eefdd.gr and receive a file number electronically.
2. The Commission decides by majority. Once the Commission considers the application inadmissible, it informs the applicant of the cancellation of the out-of-court settlement. If the application is considered acceptable, the claims are evaluated based on the case law and the established practice of the Tax Administration. In these cases, the application may be partially or fully accepted.
The discounts
3. With the resolution of the dispute and if at least 30% of the main taxes due have been paid by the taxpayer, within 5 working days from the signing of the compromise the amount of the debt is paid in up to 24 installments and one discounts are given on additional taxes, interest, surcharges and fines amounting to 75% if paid in 1 installment, to 65% in 2-4 installments, to 55% in 5-8 installments, to 50 % of 9-12 installments, to 45% for 13-16 installments, to 40% for 17-20 doses and to 35% for 21-24 doses.
4. If at least 30% of the primary tax that is due is not paid within 5 working days of receiving the proposal of the Commission, or two consecutive installments have not failed or the last two installments are retroactively rejected, it is considered that it did not happen and has any value. paid is considered paid against the original debt.