Over 1,480 applications to the AADE committee in the first two months
More than two out of ten taxpayers who appealed to the Dispute Resolution Department emerged victorious in their battle with the Tax Office (TEN) reducing or canceling additional taxes and fines that had been imposed on them for violations.
According to the statistics of the AADE in the first two months of the year 1,481 taxpayers appealed to the TEN challenging the decisions of the tax administration and 1,058 of these cases were “closed”. Based on the committee’s decisions, 258 taxpayers were vindicated, i.e. approximately 25%, 784 applications were rejected, 4 cases were waived and the remaining 12 were implicitly rejected without being examined. However, many of the taxpayers whose application was rejected appealed to the administrative courts.
It is noted that since the beginning of 2013, when the operation of the Commission began, they have been adjudicated 85,477 cases out of which in 20,811 cases the taxpayers were found to be right45,951 applications were rejected, 649 taxpayers declared their resignation, while for 14,960 appeals the statutory deadline expired and they were implicitly rejected.
It is noted that taxpayers who do not accept the additional tax rebate have the option of appealing to the TEN within 30 days and if they are not justified, they can then appeal to the administrative courts.
The decision for an appeal is issued within an exclusive period of 120 days from the date of submission of the appeal.
In the event that a decision is not issued and the debtor is not informed or the decision is not served, it is considered that the appeal has been rejected by the TEN and the debtor has become aware of this rejection at the expiration of the deadline.
Based on the current regime, any taxpayer who disputes actions, express or implied, issued or carried out against him by the tax authority, must, before appealing to the Administrative Court, file an appeal before the Dispute Resolution Department of the AADE with a request review in the context of an administrative procedure.
The appeal is filed with the competent tax authority that issued the disputed act and for its exercise before the Division of Dispute Resolution no fee is required.
From February 1, 2023, the one-sided appeal must be submitted electronically, but the obligation to submit the appeal exclusively online while if there is a proven impossibility of digital submission, handwritten submission to the competent tax authority is possible.
The open appeal must state the exact details of the debtor, the contested act, the reasons, allegations and documents on which the debtor bases his request, the address for notifications of decisions, acts and other documents of the Resolution Directorate Disputes, the e-mail address and contact details of the debtor.
Marios Christodoulou
www.bankingnews.gr
