Out-of-court settlement of tax disputes: Payment in 24 installments with 30% deposit

Following the issuance of the ministerial decision, the process for the out-of-court and rapid settlement of tax disputes pending in the administrative courts begins. Only cases that have not been discussed until October 30, 2020 can be appealed, while for the acceptance of the committee decision 30% of the amount must be paid and the rest in up to 24 installments with a discount of up to 75%. In short if the taxpayers accept the out-of-court settlement, reduce surcharges and fines up to 75% and settle the debts in 24 installments if within five days of the settlement they pay 30% of the debt. According to the decision, an Out-of-Court Tax Dispute Resolution Committee is set up to resolve out-of-court settlements. before the Council of State and the ordinary administrative courts. Application for Out-of-Court Settlement of the Tax Dispute. request the out-of-court settlement of the dispute, with the terms conditions, referred to in par. 3 of article 16 of law 4714 / 2020. The application is submitted, exclusively electronically, on the website www.eefdd.gr until the date specified in the second paragraph of par. 3 of article 16 of Law 4714/2020 and receives electronically a file number. The applicant receives an electronic notification for the registration of his application and can follow its progress on the above website. The Secretaries of the Commission, without delay, electronically inform the Council of State or the competent Ordinary Administrative Court about the submission of the application to the e-mail address indicated in the certificate referred to in this article, otherwise on paper, if required. The application is signed by lawyer and states the name, surname, patronymic, tax registration number, e-mail address and exact address of the taxpayer of his legal representative and his attorney, if designated, if submitted by a legal entity, association of persons or group of property , their name and registered office, the tax registration number, as well as the name, surname, patronymic, tax registration number, e-mail address and the exact address of the residence and place of work of their legal representative. The application provides a brief reference to the reasons , which at the discretion of the applicant, substantiate the request and include restrictively to the provisions of par. 4 of article 16 of law 4714/2020, namely: a) statute of limitations of the right of the State to impose the disputed tax or fine due to the passage of time, within which the Tax Administration had the right to charge them , b) limitation of the right of the State to impose the disputed tax or fine due to obtaining a tax certificate without reservation, c) incorrect imputation of the tax or fine due to a manifest lack of tax liability or numerical error, d) retroactive application of the most favorable tax sanction have been accepted by the case law of the Court of Cassation, e) reduction of the additional tax, interest, surcharges and fines. For the admissibility of the application, the allegations of cases a to d must be included in the cases before the courts for the difference petitions. Allegations not included in the above restrictive cases, in any case, are not examined by the Commission, even if they were presented in the petitions brought before the courts. The applicant may put forward more than one of the allegations in cases a to e. The application shall be submitted electronically, under the supervision of the applicant: a) the issued accounting acts of the Tax Authority and the relevant audit reports, b) any appeal brought against them, with any decision issued on it or any evidence of implicit c) all the petitions of the previous stages of the case, d) any court decisions, issued up to that time in the context of the relevant dispute, e) evidence proving the time limit of the pending legal remedy or instrument, f) confirmation of Registry of the Court, in which the case is pending, where its e-mail address is indicated and it is confirmed that the case has not been discussed. This certificate must be dated up to five (5) working days before the submission of the application, g) the power of attorney of the applicant, which is provided by a private document certifying the authenticity of the signature or by authorization through the Single Digital Portal of Public Administration (gov.gr). In the case of legal persons, in addition, documents proving the legitimacy of their legal representative and (d) a scanned responsible declaration of the accredited persons referred to in Article 2 for the correctness and accuracy of the declared personal data shall be submitted to the Commission’s electronic system of the Unified Digital Portal of Public Administration (gov.gr). In addition, a scanned copy of the lawyer’s ID is required for lawyers. The Commission’s electronic system allows the submission of additional application documents, up to the date of charging the case to the Department and in any case no later than 31 December 2020. Application not accompanied by the documents of the previous paragraphs, is rejected as unacceptable. Follow it on Google News and be the first to know all the news See all the latest News from Greece and the World, at

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