No. 114268 EX 2022
Amendment of the decision of the Minister and the Deputy Minister of Finance under data 148348 EX 2020/ 28.12.2020 “Extension of deadlines for examination of requests for out-of-court resolution of tax disputes of the Committee for the Out-of-court Resolution of Tax Disputes of article 16 of Law 4714/2020 (A’ 148)” ( B’ 5825).
THE MINISTER AND DEPUTY MINISTER OF FINANCE
Taking into consideration:
1.a) Paragraph 11 as well as paragraphs 3 and 6 of article 16 of Law 4714/2020 “Tax interventions to strengthen the development process of the Greek economy, incorporation into Greek legislation of Directives (EU) 2017/1852, ( (EU) 2018/822, (EU) 2020/876, (EU) 2016/1164, (EU) 2018/1910 and (EU) 2019/475, State contribution to the repayment of loans of affected borrowers due to the adverse consequences of the disease COVID- 19 and other provisions” (A’148), as replaced by article 60 of Law 4949/2022 “Incorporation of par. 5 of article 1 of Council Directive (EU) 2017/952 of 29 May 2017 for the amendment of Directive (EU) 2016/1164 regarding the inconsistencies in the treatment of hybrid media with third countries (L 144), ratification of the Agreement between the Greek State and the Casino Broad Spectrum Hellenic Company, for the granting of a casino business license (EKAZ) wide range of activities in the Metropolitan Pole of Hellinikon – Agios Kos establishment of an integrated framework for the performance of a sustainable development perspective and the re-operation of the Skaramangas Shipyards, amendments to the Code of Compulsory Expropriation of Real Estate and the Organization of the Legal Council of the State, urgent tax and customs regulations and other urgent provisions” (A’ 126) .
b) Articles 76 and 77 of Law 4727/2020 “Digital Governance (Incorporation into Greek Legislation of Directive (EU) 2016/2102 and Directive (EU) 2019/1024) – Electronic Communications (incorporation into Greek Law of the Directive ( EE) 2018/1972) and other provisions” (A’ 184).
c) Paragraph e’) of paragraph 5 of article 24 and paragraph 3 of article 77 of Law 4270/2014 “Principles of fiscal management and supervision (incorporation of Directive 2011/85/EU) – public accounting and other provisions” (A’ 143).
d) Paragraph 2 of article 5 of Law 3469/2006 “National Printing Office, Government Gazette and other provisions” (A’ 131).
e) Article 90 of the Code of Legislation for the Government and Government Bodies (P.D. 63/2005, A’ 98), in conjunction with par. 22 of Article 119 of Law 4622/2019 (A’ 133 ).
f) The p.d. 142/2017 “Organization of the Ministry of Finance” (A’181).
g) The p.d. 83/2019 “Appointment of Deputy Prime Minister, Ministers, Deputy Ministers and Deputy Ministers” (A’121 and A’126 Corrections of Errors).
h) The p.d. 84/2019 “Establishment and abolition of General Secretariats and Special Secretariats/Single Administrative Sectors of Ministries” (A’ 123).
- The Prime Minister’s decision under reference Y70/30.10.2020 “Assignment of powers to the Deputy Minister of Finance Theodoros Skylakakis” (Β’4805).
- The decision of the Minister of Finance under item 127519 EX 2020/6.11.2020 “Determining the operational issues of the Committee for the Out-of-court Resolution of Tax Disputes”, (Β’4939, ΑΡΑ: ΣΠΤΤΥΙ-3ΙΝ), as amended by item 68225 EX The same
- a) Under data 148348 EX 2020/28.12.2020 the decision of the Minister and the Deputy Minister of Finance “Extension of deadlines for examination of requests for out-of-court resolution of tax disputes of the Committee for Out-of-court Resolution of Tax Disputes of article 16 of Law 4714/2020 (A’148 )” (Β’5825), as amended by items 37414 EX 2021/29.03.2021 (Β’1227), 134647 EX 2021/27.10.2021 (Β’5023), and 43326 EX 2022/31.03.2022 ( B’ 1538) similar.
b) The recommendation of the Head of the General Directorate of Financial Services of the Ministry of Finance under data 106664 EX 2022/25.7.2022. - The fact that the extension of the above deadlines does not cause an additional burden on the budget of the Ministry of Finance for the current financial year and for the following year of the approved PTA, beyond that caused by the passing of article 60 “Extension of submission of applications and operation Committee for the Out-of-court Resolution of Tax Disputes – Amendment of par. 3 and 6 of article 16 of Law 4714/2020” of Law 4949/2022 (A’126), for which the recommendation of the Head under items 88543 EX 2022/23.6.2022 applies of the General Directorate of Financial Services of the Ministry of Finance, we decide:
We amend the decision of the Minister and the Deputy Minister of Finance under data 148348 EX 2020/ 28.12.2020 (B’ 5825), as follows:
I. We are once again extending the deadlines of paragraph 3 of article 16 of Law 4714/2020 (A’148), as they have been extended by the decisions under item 4a) of the preamble, as follows:
The deadline for submitting requests before the Committee for the Out-of-court Resolution of Tax Disputes until December 30, 2022. The request can only concern cases that are pending and have not been discussed before the Council of State and regular administrative courts until July 29, 2022. The previous paragraph also covers the pending cases before the aforementioned Committee. In cases for which an application had been submitted and rejected by the Commission for formal reasons, a new application may be submitted within the above deadline.
II. We are once again extending the deadlines of paragraph 6 of article 16 of Law 4714/2020 (A’ 148) as they have been extended by the decisions under point 4a) of the preamble, as follows:
a) The deadline for completing the examination of out-of-court settlement applications from September 30, 2022 to June 30, 2023 and
b) The deadline for issuing the out-of-court resolution records from November 30, 2022 to September 29, 2023, the date on which the term of office of the General Manager, the members of the Committees and the Secretaries ends.
Requests that will not be considered until June 30, 2023 are considered to have been implicitly rejected and are resubmitted by the Secretariat of the Commission to the competent Court, without the preparation of a record.
This decision is valid from its publication in the Government Gazette.
This decision to be published in the Government Gazette.
Athens, August 9, 2022
The minister
CHRISTOS STAYKOURAS
The Deputy Minister
THEODOROS SKYLAKAKIS
