{"id":150416,"date":"2026-10-12T11:28:33","date_gmt":"2026-10-12T11:28:33","guid":{"rendered":"https:\/\/www.legal500.com\/guides\/?post_type=comparative_guide&#038;p=150416"},"modified":"2026-10-12T12:16:39","modified_gmt":"2026-10-12T12:16:39","slug":"greece-tax-disputes","status":"publish","type":"comparative_guide","link":"https:\/\/www.legal500.com\/guides\/chapter\/greece-tax-disputes\/","title":{"rendered":"Greece: Tax Disputes"},"content":{"rendered":"","protected":false},"template":"","class_list":["post-150416","comparative_guide","type-comparative_guide","status-publish","hentry","guides-tax-disputes","jurisdictions-greece"],"acf":[],"appp":{"post_list":{"below_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">Zepos &amp; Yannopoulos<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/www.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2019\/12\/Untitled-1-2.jpg\"\/><\/span><\/div>"},"post_detail":{"above_title":"<div class=\"guide-author-details\"><span class=\"guide-author\">Zepos &amp; Yannopoulos<\/span><span class=\"guide-author-logo\"><img src=\"https:\/\/www.legal500.com\/guides\/wp-content\/uploads\/sites\/1\/2019\/12\/Untitled-1-2.jpg\"\/><\/span><\/div>","below_title":"<span class=\"guide-intro\">This country specific Q&amp;A provides an overview of Tax Disputes laws and regulations applicable in Greece<\/span><div class=\"guide-content\"><div class=\"filter\">\r\n\r\n\t\t\t\t<input type=\"text\" placeholder=\"Search questions and answers...\" class=\"filter-container__search-field\">\r\n\t\t\t<\/div>\r\n\r\n\t\t\t\r\n\r\n\r\n\t\t\t<ol class=\"custom-counter\">\r\n\r\n\t\t\t\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is it necessary for a taxpayer to register with the tax authority? Are separate registrations required for corporate income tax and value added tax\/sales tax?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Under the Tax Procedures Code (L.5104\/2024), every natural person, legal person, or entity required to pay or withhold tax under the applicable tax legislation, or to submit a tax return within its scope, must register with the competent tax authority and obtain a unique Tax Identification Number. This number covers all categories of taxation, including corporate income tax and VAT. However, where the taxpayer intends to carry on an activity falling within the scope of VAT, supplementary information must also be provided upon registration.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">In general terms, when a taxpayer files a tax return, does the tax authority check it and issue a tax assessment, or is there a self-assessment system where the taxpayer\u2019s own assessment stands unless the tax authority intervenes?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Tax returns are submitted electronically through the tax authorities&#8217; online portal. As a general rule, when a taxpayer submits a tax return, the tax liability is computed automatically upon filing, thereby constituting a <strong>direct tax assessment<\/strong>. The tax authorities may thereafter exercise their right to conduct an audit and, where they determine that the taxpayer&#8217;s return is inaccurate, issue a <strong>corrective tax assessment<\/strong>.<\/p>\n<p>The Tax Procedures Code also envisages the following additional forms of tax assessment:<\/p>\n<ul>\n<li><strong>Administrative tax assessment:<\/strong> This applies in cases where the tax liability is not computed at the point of filing but is instead determined at a subsequent stage on the basis of the return submitted by the taxpayer.<\/li>\n<li><strong>Estimated tax assessment:<\/strong> This arises where a taxpayer has failed to file a tax return within the prescribed time limit. In such circumstances, the assessment is carried out on the basis of data already in the possession of the tax authorities.<\/li>\n<li><strong>Interim tax assessment:<\/strong> This occurs where the tax authorities undertake the assessment of tax prior to the expiry of the filing deadline, relying on data already available to them.<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Can a taxpayer amend their return after it has been filed? If so, are there any time limits for doing so?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The Tax Procedures Code provides for the filing of an amended tax return either as an obligation (if the taxpayer discovers that the tax return submitted to the tax administration contains an error or omission) or as a right (e.g. in case the taxpayer opts for accepting the findings of the preliminary tax assessment).<\/p>\n<p>In terms of time, an amended tax return can be filed either within the general statutes of limitation period applicable to the relevant tax year, or where a tax audit has been initiated, up to and including the tenth day after the preliminary audit report has been formally served on the taxpayer. After that deadline passes, the right to self-correct is foreclosed, and any adjustments will instead be determined through the audit process itself.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Please summarise the main methods by which a tax authority may challenge the amount of tax a taxpayer has paid by way of an initial assessment\/self-assessment. Does the tax authority need any justification to commence such a challenge?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>After a taxpayer has submitted a tax return and paid the corresponding tax, the tax authorities are entitled to conduct an audit. If the tax authorities determine that the filed return was inaccurate or that the tax paid was incorrect, they will issue a corrective tax assessment.<\/p>\n<p>The tax authority does not need any justification to commence such a challenge. The audit can be conducted randomly or based on risk analysis criteria that are analyzed by the tax administration internally.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the time limits for a tax authority to commence a challenge to the taxpayer\u2019s assessment\/self-assessment (disregarding any override of these limits to comply with obligations to provide relief from double taxation under a tax treaty)? Does a tax authority have any options to challenge a self-assessment after expiry of the relevant time limit?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>A tax audit may be commenced at any point within the applicable limitation period. The standard limitation period is five years, starting from the end of the tax year in which the relevant tax return was due to be filed.<\/p>\n<p>The standard limitation period is subject to the following extensions based on which the tax authority can challenge a self-assessment:<\/p>\n<p><strong>(a)<\/strong> If, within the fifth year of the limitation period, an original or amended tax return is filed, or new evidence comes to the attention of the tax administration in a case that has undergone a full audit, or in any other case information from any source outside the tax administration comes to its attention from which a tax liability arises \u2014 and only in respect of the issue to which such information relates \u2014 the limitation period is extended for one (1) year from the expiry of the five-year period.<\/p>\n<p><strong>(b)<\/strong> Where a request for information has been submitted to foreign tax authorities, the limitation period is extended by the duration required for the transmission of the requested information, plus one year from the date on which the Greek tax authorities receive that information. This extension applies only to the matter in respect of which information was requested.<\/p>\n<p><strong>(c)<\/strong> Where an administrative or judicial appeal is lodged, the limitation period is extended by one year following the issuance of the relevant decision. This extension applies only to the subject matter in dispute.<\/p>\n<p><strong>(d)<\/strong> For the duration of the deadline for submitting a Mutual Agreement Procedure (MAP) request, and solely for the purposes of submitting and accepting such a request, as well as \u2014 where such a request has been submitted \u2014 for the duration of the MAP and only in respect of the issue to which it relates or is connected. In the event that a Mutual Agreement decision is issued, the limitation period for the State&#8217;s right to serve a notice of administrative or corrective tax assessment based on that decision, and exclusively for the purpose of compliance therewith, is extended by one (1) year following the issuance of the decision.<\/p>\n<p><strong>(e)<\/strong> Where an application is made for the annulment or amendment of a tax assessment on the grounds that a numerical or computational error has been made, or that it is evident that no tax liability exists \u2014 or where the tax authorities proceed with such annulment or amendment of their own motion \u2014 the limitation period is extended by one year from the date of the annulment or amendment, and solely in respect of the matter to which the assessment relates.<\/p>\n<p><strong>(f)<\/strong> For as long as it is required for the examination of a complaint or report concerning a tax matter, extended by one (1) year from the date the relevant findings report is received by the competent audit authority, and only in respect of the issue to which it pertains, provided that it is established that the failure to exercise the right to conduct an audit or to issue an assessment act, even in part, is attributable to collusion between the taxpayer and an official of the audit authority.<\/p>\n<p>Beyond the foregoing, the limitation period may be extended to ten years in certain circumstances, including where no tax return has been filed within five years from the end of the year in which the return was due, or where new evidence becomes available to the tax authorities after the expiry of the aforementioned five-year period.<\/p>\n<p>Furthermore, specifically in relation to the tax years 2012 to 2017, where the tax authorities establish that tax evasion has occurred, the applicable limitation period is extended to ten years, calculated from the end of the tax year in which the relevant tax return was due to be filed.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How is tax fraud defined under the laws of your jurisdiction?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The Tax Procedures Code provides for a definition of tax evasion. The latter is committed when the taxpayer intentionally in order to avoid the payment of tax:<\/p>\n<ul>\n<li>conceals taxable income deriving from any source or assets; especially, by omitting to submit a tax return, or by submitting an inaccurate tax return, or by posting in the accounting books or declaring in the tax return (partly of fully) fake expenses,<\/li>\n<li>does not pay, or inaccurately pays, sets off and deducts taxes,<\/li>\n<li>deceives the tax administration in order not to pay, or to inaccurately pay, set off, deduct, receive a tax refund, or to keep taxes, duties &amp; contributions,<\/li>\n<li>issues false or fictitious fiscal documents or accepts fictitious fiscal documents or alters same irrespective of whether the payment of tax is avoided.<\/li>\n<\/ul>\n<p>Furthermore, L. 4689\/2020 has introduced as a separate criminal offence, the participation in cross-border fraudulent schemes which result in loss of VAT revenues exceeding EUR 10M.<a href=\"#_ftnref1\" name=\"_ftn1\"><\/a><\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How is tax fraud treated? Will the tax authority conduct a criminal investigation with a view to seeking prosecution and a custodial sentence?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In principle, where a tax audit results in a corrective assessment and the taxes due exceed the statutory thresholds for tax evasion, the tax authorities file a criminal complaint with the Public Prosecutor, who may then initiate criminal proceedings.<\/p>\n<p>Separately, the criminal authorities, including also the Hellenic AML Authority, are entitled to conduct an audit directly investigating cases that may result in tax evasion.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Does the tax authority have to abide by any standards or a code of conduct when carrying out audits? Does the tax authority publish any details of how it conducts audits in practice?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Tax officers should abide with the Code of Conduct for Public Servants. Said Code applies to almost all public sector workforce. Thus, there are no rules specifically applicable for tax officers.<\/p>\n<p>The tax authorities do not publish details of how they conduct audits in practice.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Does the tax authority have the power to compel the production of information? Does this extend to emails? Is there a right of appeal against the use of such a power?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes. The tax authority possesses broad auditing powers, and the taxpayer and\/or third parties are required to comply with the tax authority&#8217;s requests for information, as this obligation is established under the Tax Procedures Code.<\/p>\n<p><strong>Does this extend to emails?<\/strong> Such powers may also extend to the review of emails, although this is not a common practice among tax authorities. The criterion for assessing the validity of the tax authority&#8217;s request is whether it can be considered relevant to the purpose and\/or the subject matter of the tax audit.<\/p>\n<p><strong>Is there a right of appeal against the use of such a power?<\/strong> There are no statutory provisions that expressly provide for a remedy in the event of an arbitrary exercise of power. Nonetheless, this issue may form part of the tax litigation arising from a challenge of the corrective tax assessment.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Does the tax authority have the power to compel the production of information from third parties? Is there a right of appeal against the use of such a power?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The Tax Procedures Code expressly grants the tax authority the right to request information from third parties. The definition of third parties encompasses, among others, public sector organizations, independent public authorities, financial institutions, Undertakings for Collective Investment in Transferable Securities (UCITS), the cadastre, land registries, insurance companies, banks etc.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is it possible to settle an audit by way of a binding agreement, i.e. without litigation?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The applicable legal framework does not provide for a binding agreement per se to settle an audit.<\/p>\n<p>However, an option to settle the case at the pre-litigation stage is the following; if the taxpayer accepts the tax assessment and waives its right to further challenge it, a discount in the penalties assessed is provided, the percentage of which varies, depending on the stage of the procedure at which this acceptance by the taxpayer is made.<\/p>\n<p>Same option to settle the case applies also after litigation proceedings are initiated, either by accepting the tax audit findings with a discount of the relevant penalties or by referring the case to the Committee for the Out-of-Court Resolution of Tax Disputes. We should stress however that the duration of the said Committee is limited and extended by law, while also its competence for review is limited to specific appeal grounds.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">If a taxpayer is concerned about how they are being treated, or the speed at which an audit is being conducted, do they have any remedies?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>In principle, the Tax Procedures Code sets very short deadlines within which the taxpayers must respond to the tax authorities\u2019 requests (i.e., 10 working days to provide required information and documents). Thus, it is common practice to seek for an extension of the relevant deadline(s). Said extension lies with the tax authority\u2019s discretion.<\/p>\n<p>On the other hand, tax authorities should complete the audit within one year, with a possible\u00a0six-month extension\u00a0(provided the audit has already begun), and a further\u00a0six-month extension\u00a0in duly justified exceptional cases. The audit duration has\u00a0no effect on the statute of limitations.<\/p>\n<p>The above deadline is suspended while actions are pending before external bodies (e.g. prosecutors, foreign authorities, or expert witnesses), but such suspension is itself\u00a0capped at one year.<\/p>\n<p>An\u00a0additional eight-month extension\u00a0is available only where the audit has uncovered a probable case of\u00a0criminal tax evasion and requires a decision by the Governor of Independent Authority for Public Revenues on the recommendation of the Head of the relevant audit service.<\/p>\n<p>Therefore, the time frame for the performance of a tax audit is provided directly by law and accordingly it cannot be challenged.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">If a taxpayer disagrees with a tax assessment, do they have a right of appeal?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Yes.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is the right of appeal to an administrative body (independent or otherwise) or to a judicial body (i.e. a tribunal or court)?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Where a taxpayer disputes a tax assessment, the assessment may be challenged through a structured process. As a mandatory preliminary step, the taxpayer must lodge an administrative appeal before the Dispute Resolution Committee of the Independent Authority for Public Revenue. The Committee is required to examine the case and render its decision within 120 days. Upon expiry of that period, one of two outcomes will have occurred: either the Committee will have issued a decision expressly accepting or rejecting the appeal, or, in the absence of any decision, the appeal will be deemed tacitly rejected.<\/p>\n<p>Following the conclusion of the administrative stage, the taxpayer is entitled to bring the matter before the competent court by filing a judicial appeal. Jurisdiction over tax disputes is allocated according to the amount of the principal tax assessed: where the principal tax does not exceed \u20ac250,000, the case falls within the jurisdiction of the Administrative Court of First Instance, with the taxpayer retaining the right to lodge a second-instance appeal before the Court of Appeal in the event of an adverse decision; where the principal tax exceeds \u20ac250,000, the case is heard by the Administrative Court of Appeal at both first and last instance. After the Court of Appeal has delivered its judgment, the taxpayer may file an appeal with the Supreme Court, although this remedy is limited exclusively to questions concerning the interpretation of law.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is the hearing in public? Is the decision published? What other information about the appeal can be accessed by a third party\/the public?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p><strong>Is the hearing in public?<\/strong> The procedure before the Dispute Resolution Committee of the Independent Authority for Public Revenue is not public. Contrary to the above, court hearings are held in public.<\/p>\n<p><strong> Is the decision published?<\/strong> Both, the decisions delivered by the Dispute Resolution Committee and Courts are published. The main difference is that whereas the decisions of the Dispute Resolution Committee can be accessed (after the names of the taxpayers concerned have been removed) through the publicly available website of the Independent Authority for Public Revenue, court decisions cannot (although it should be noted that many court decisions are published in legal periodicals and databases again with the names of the taxpayers removed).<\/p>\n<p><strong>What other information about the appeal can be accessed by a third party\/the public?<\/strong> Only the judgment can be accessed by a third party \/ the public. Litigants\u2019 names and further particulars, as well as other documents of the case file cannot be accessed.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is the procedure mainly written or a combination of written and oral?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The proceedings are predominantly conducted in writing; however, the parties retain the right to appear before the court through their legal representative(s) and to elaborate on their grounds of appeal orally.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there a document discovery process?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>There is no discovery process comparable to that found in common law jurisdictions as a pre-trial procedure. Nevertheless, the parties are required to file all supporting evidence before the hearing date.<\/p>\n<p>More specifically, the tax authority must submit its observations together with the relevant case file no later than 30 days before the hearing date, whereas the taxpayer is entitled to submit supporting evidence up to and including the last working day before the hearing. Within this framework, each party may obtain copies of the counterparty&#8217;s case file. In addition, the parties may file post-hearing memoranda within 3 working days of the hearing date in order to strengthen their position and counter the other party&#8217;s arguments and evidence. Where a party submits a post-hearing memorandum, the other party is afforded a further period of 3 working days to respond.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are witnesses called to give evidence?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Witness testimonies are provided for in law, either in person at the hearing date, or in writing at the pre-trial stage. Since tax disputes usually invoke legal issues deriving from the different interpretation of the tax law provisions and the witnesses are able to testify only facts of which are aware, the witness testimony option is not broadly common in tax disputes. However, in case that a witness testimony is required the process usually takes place in writing at the pre-trial stage.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Does the burden of proof rest with the taxpayer on an appeal against an assessment?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>As a general principle, each party bears the burden of proving that its claims are well-founded in law. Notwithstanding the above, in a number of cases the burden of proof is allocated between the parties by statute and\/or case law. By way of example, where the tax authority determines that an expense is not deductible on the ground that it lacks a productive purpose, the tax authority must demonstrate the validity of its assertion. Conversely, where the tax legislation establishes a rebuttable presumption in favor of the tax administration, the taxpayer bears the burden of proof in order to challenge it.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">How long does an appeal usually take to conclude?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>An average time for a tax dispute to conclude, from appealing to the Dispute Resolution Committee to a Supreme Court decision, would be 5 years.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Does the taxpayer have to pay the assessment pending the outcome of the appeal?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Initiating proceedings against the assessment does not require prior payment of the tax. That said, once a taxpayer challenges the assessment, payment of 50% of the amounts assessed lawfully suspends the payment of the remaining 50%.<\/p>\n<p>Notwithstanding this suspension, it is strongly recommended to pay the full assessed amount (100%), so as to prevent the accrual of interest, the imposition of safeguard measures (where applicable), the blocking of the tax clearance certificate, or the taking of enforcement measures in urgent cases.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Are there any restrictions on who may conduct or appear in the appeal on behalf of the taxpayer?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>With respect to the first phase of tax litigation \u2014 namely, the appeal before the Dispute Resolution Committee \u2014 taxpayers are entitled to sign and file the administrative appeal themselves, as well as to appear in person before the Committee, should this be required.<\/p>\n<p>As regards the judicial proceedings, authorized attorneys-at-law are responsible for signing and filing the appeals and for representing taxpayers before the courts.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there a cost-shifting system whereby the losing party pays the winning party\u2019s legal and professional costs of an appeal?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The applicable legal framework expressly provides for the apportionment of costs upon a relevant request by the parties. Nevertheless, the court is not bound by such a request and may, depending on the circumstances, relieve the losing party of this obligation. Where costs are awarded, the compensation granted to the prevailing party is merely symbolic and does not result in the actual recovery of the costs incurred.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is it possible to use alternative forms of dispute resolution, such as voluntary mediation or binding arbitration? Are there any restrictions on when such alternative forms of dispute resolution may be pursued?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Apart from tax disputes arising from cross-border transactions due to which alternative dispute resolution can apply e.g. MAP or arbitration under the EU Arbitration Convention, an alternative could be the referral of the case after commencement of the tax litigation proceedings to the Committee for the Out-of-Court Resolution of Tax Disputes. However the duration of the said Committee is limited and extended by law, while also its competence for review is limited to specific appeal grounds.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Is there a right of onward appeal? If so, what are the levels of onward appeal before the case reaches the highest appellate court?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Once the tax audit has been concluded and the relevant findings have become final, the taxpayer is entitled to lodge an appeal before the Dispute Resolution Committee of the Independent Authority for Public Revenue.<\/p>\n<p>Following that stage, the case may be brought before the courts, specifically within the jurisdiction of either the Administrative Court of First Instance or the Administrative Court of Appeal, depending on the monetary thresholds prescribed by law (for further details, please refer to question no. 15 above). Where the case is brought before the court of first instance, the Administrative Court of Appeal is competent to hear the case as an appellate court at second instance, with the Supreme Administrative Court serving as the court of last instance. Conversely, where the appeal is tried directly by the Administrative Court of Appeal at both first and last instance, the litigants may seek further review only before the Supreme Administrative Court.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">What are the main penalties that can be applied when additional tax is charged? What are the minimum and maximum penalties?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>The Tax Procedures Code provides for two (2) distinct categories of sanctions: <strong>(i)<\/strong> penalties\/fines and <strong>(ii)<\/strong> interest for late payment.<\/p>\n<p>More specifically, fixed fines are imposed for procedural breaches of tax legislation, while penalties relating to the underpayment of taxes are calculated on a percentage basis.<\/p>\n<p>Procedural fines range from a minimum of \u20ac100 \u2014 applicable, for instance, in case taxpayers fail to submit or submit late tax returns and informational returns from which no tax liability arises \u2014 up to \u20ac100,000 for tampering with a cash register.<\/p>\n<p>With respect to penalties, the minimum applicable rate is 10%, rising to a maximum of 50%. These penalties are imposed in the context of tax audits where inaccurate tax returns have been filed (resulting in an underpayment of tax) or where tax returns have not been filed at all (resulting in non-payment of tax). The base upon which such penalties are calculated is the difference between the tax liability as declared in the tax return and the tax assessed by the tax authorities following the audit, or, in the case of non-filing, the total amount of tax assessed.<\/p>\n<p>Interest for late payment, on the other hand, currently accrues at a rate of 8.76% per annum.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">If penalties can be mitigated, what factors are taken into account?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><ul>\n<li>Where the taxpayer agrees to the assessment and submits a tax return no later than the 10<sup>th<\/sup> day from the issuance of the preliminary tax assessment, the applicable penalty shall be reduced by 50%.<\/li>\n<li>Where the taxpayer agrees to the assessment after the final audit report has been served but prior to lodging an administrative appeal, the penalty shall be reduced by 40%.<\/li>\n<li>Where the taxpayer agrees to the assessment following the decision of the Dispute Resolution Committee but prior to lodging a judicial appeal, the penalty shall be reduced by 30%.<\/li>\n<li>Where the taxpayer agrees to the assessment after a judicial appeal has been lodged and up to the day immediately preceding the date of the first hearing before the court, the penalty shall be reduced by 25%.<\/li>\n<\/ul>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">Within your jurisdiction, what areas do you think are most likely to be subject to challenge over the next 12 months?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Transfer pricing is anticipated to be a key area of focus in the coming months, particularly with respect to benchmarking studies and the selection of appropriate methodologies.<\/p>\n<p>In the area of corporate income tax, the deductibility of expenses is likely to face increased challenge, whether on the basis of their productive purpose or on the basis of the sufficiency of the accompanying documentation.<\/p>\n<p>In addition, the General Anti-Avoidance Rule (GAAR) is being invoked with increasing frequency by the tax authorities to challenge business arrangements that are considered to lack genuine commercial substance.<\/p>\n<p>With regard to individuals, questions of tax residence are expected to draw heightened attention from the tax authorities in the years ahead.<\/p>\n<p>Lastly, in the field of VAT, the evidential requirements for substantiating intra-Community supplies continue to be subject to closer examination.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\t\t\t\t\t<li class=\"question-block filter-container__element\">\r\n\t\t\t\t\t\t<h3 class=\"filter-container__match-html\">In your opinion, are there any areas that taxpayers are currently finding particularly difficult to deal with when faced with a challenge by the tax authorities?<\/h3>\r\n\t\t\t\t\t\t<button id=\"show-me\">+<\/button>\r\n\t\t\t\t\t\t<div class=\"question_answer filter-container__match-html\" style=\"display:none;\"><p>Tax audits resulting in claims of tax evasion have an increased level of difficulty for the taxpayers to deal with. This is due to the fact that any tax assessment can practically qualify as tax evasion, should the requirements of the monetary threshold \u2013 relatively low \u2013 be met. Thus, in those cases, besides the tax assessment taxpayers should also face criminal complaints. This is because tax authorities file criminal complaints without investigating whether the taxpayer intended to underpay taxes or not. Even different interpretation of the applicable provisions can lead to claims of tax evasion. Therefore, as a result the taxpayers find themselves involved in different \u2013 tax and criminal \u2013 proceedings.<\/p>\n<\/div>\r\n\r\n\r\n\t\t\t\t\t<\/li>\r\n\r\n\t\t\t\t\r\n<div class=\"word-count-hidden\" style=\"display:none;\">Estimated word count: <span class=\"word-count\">4515<\/span><\/div>\r\n\r\n\t\t\t<\/ol>\r\n\r\n<script type=\"text\/javascript\" src=\"\/wp-content\/themes\/twentyseventeen\/src\/jquery\/components\/filter-guides.js\" async><\/script><\/div>"}},"_links":{"self":[{"href":"https:\/\/www.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide\/150416","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legal500.com\/guides\/wp-json\/wp\/v2\/comparative_guide"}],"about":[{"href":"https:\/\/www.legal500.com\/guides\/wp-json\/wp\/v2\/types\/comparative_guide"}],"wp:attachment":[{"href":"https:\/\/www.legal500.com\/guides\/wp-json\/wp\/v2\/media?parent=150416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}