CHALLENGING ACTS OF THE TAX AUTHORITIES: ADMINISTRATIVE APPEAL BY THE TAXPAYER, SEPTEMBER 2016

The Administrative Appeal constitutes a process that has been enacted, aiming at the resolution of tax differences with the tax authorities, within short time limits. More specifically, in the event that the tax payer disputes acts of the tax authorities, may ask for a case review by submitting this type of appeal, to the Directorate for Dispute Resolution of the General Secretariat for Public Revenue (an appeal directly to the administrative courts is inadmissible).

Explicit or implicit acts of the tax authorities (Tax Offices, Audit Authorities) under the scope of the Fiscal Code of Conduct, as well as, acts applying safeguard measures for the Public Interest may be challenged by an Administrative Appeal.

Detailed information about eligibility for submitting an Administrative Appeal, the procedure and the deadlines and conditions laid down for this appeal, the information to be submitted, the amounts payable and, the relevant authorities etc. may be obtained by the interested parties from the information circular posted (September 2016) in the website of the General Secretariat for Public Revenue of the Greek Ministry of Finance http://www.publicrevenue.gr/, at:

http://www.publicrevenue.gr/kpi/public/archive/20182/

(http://www.publicrevenue.gr/kpi/public/blog/attach/files/rss/fylladio_gia_endikofani_prosfigi.pdf).

Source: General Secretariat for Public Revenue of the Greek Ministry of Finance