Tax Law

The imposition of taxes, fees and fines on individuals and businesses is the way in which the State derives money to serve its purposes.The tax regime is dynamic, constantly changing, resulting in confusion among citizens, especially regarding how to protect them from the arbitrariness of the Administration during their enforcement. However, in order for the state to collect money, specific conditions and procedures must always be followed.And it is characteristic that the conditions set by the law are not always respected by the Administration. This results in legal arguments against the administrative acts through which the state claims the money and initiates collection, seizure and auction procedures. These legal arguments from the procedure are added to the legal arguments of substance (e.g. statute of limitations) in annulment of the administrative acts of collection of taxes, fees, etc.

The very short deadlines to react to the cancellation of taxes and fees and fines, which are established, force citizens to react in a legal way by contacting a law office. The new tax regime is now in effect

a) by the new Income Tax Code (Law 4172/2013), by

b) Tax Procedure Code (Law 4174/2013), whereas

c) the old Books and Records Code had been replaced by the Code of Tax Representation of Transactions (Law 4093/2012), which was also repealed by the Greek Accounting Standards Law (Law 4308/2014), as well as d) by the VAT law (L. 2859/2000). Law 2961/2011 on the Code of Provisions on the Taxation of Inheritances, Donations, Parental Allowances, Dowries and Winnings from Games of Chance is also still in force. Finally, customs charges are imposed in the event of a customs violation according to the Customs Code (Law 2960/2001).

Our law office, with its many years of experience, provides specialized legal services at every stage, in which the administrator faces issues of imposing main and additional tax, surcharges, and customs charges, and in particular in matters related to:

  • The exercise of adversarial appeals within the Administration (before the Dispute Resolution Directorate), necessary before the appeal to the Court.
  • The exercise of appeals for the annulment or reform of the decisions on the imposition of the main and additional taxes, surcharges and customs charges.
  • The filing of applications with the aim of suspending the execution of tax and customs charges. The State, by imposing a fine on the administrator, requires the collection of the fine money. In this direction and until the appeal is adjudicated by the Administrative Courts, the State bodies can take any enforcement measure against the debtor's property, such as freezing bank accounts, registering mortgage notes and mortgages and conducting auctions.In view of these, in every case of imposition of main, additional tax, surcharges and other customs charges, the administrator is required through the court system to suspend the execution of said decisions in order to protect his property.

To Contact us

Call us at 210-7248839 or 697-4067853.

    Φόρμα Ενδιαφέροντος

    Call Now Button