Appeals procedure against acts of the tax authority
If the taxpayer disputes any act issued against him/her by the Tax Administration, he/she must submit an appeal requesting the review of the act within the framework of an administrative procedure by the Dispute Resolution Division (DED) of the Independent Public Revenue Authority (AADE), in accordance with the following procedure:
- The appeal must be submitted to the tax authority that issued the act within thirty (30) days from the date of notification of the act to the taxpayer and must state the reasons and the documents on which the taxpayer bases its request.
The taxpayer submits the appeal electronically through his/her taxisnet account, together with the following documents:
a) a request for suspension in case of independent submission,
b) documents and supporting documents relied on, accompanied by a solemn declaration pursuant to Article 8 of Law No. 1599/1986, stating the exact content of the information in the electronic file.
- Within seven (7) days of submission, the competent tax office sends the appeal, accompanied by relevant documents and its views, to the Dispute Resolution Division, in order for the latter to give its decision.
- If the Dispute Resolution Division considers it necessary, it may summon the debtor to a hearing. If new evidence is presented to the Dispute Resolution Division or new facts are invoked, the debtor must be invited to a hearing.
- Within one hundred and twenty (120) days from the submission of the appeal, the Dispute Resolution Division shall issue a decision, which shall be notified to the person liable. If no decision is issued within the above time limit, the appeal shall be deemed to have been rejected by the Dispute Resolution Division and the taxpayer is deemed to have knowledge of such rejection at the expiry of that time limit.
- The time limit for consideration of the appeal may be extended for an additional thirty (30) days from its expiration if new evidence is submitted by the taxpayer or new factual evidence is relied upon during the period of the last thirty (30) days prior to the expiration of the deadline for response by the Dispute Resolution Division.
- If the decision annuls, in whole or in part, or modifies the act of the tax authority, the Dispute Resolution Division must provide adequate reasons for this decision (with legal or factual arguments). If the appeal is dismissed, the reasons may consist in accepting the findings of the tax assessment act concerned. In any case, the decision must at least contain the final tax liability of the taxpayer, the amount to be charged and the time limit for payment.
Proceedings before the ordinary administrative courts:
Against the decision of the Dispute Resolution Division or the implied rejection of the appeal, due to the expiry of the time limit for issuing the decision, the taxpayer may bring an appeal within thirty (30) days from the date of notification of the decision or implied rejection before the competent Administrative Court. In this case, if the amount in dispute exceeds EUR 150,000, the competent court shall be the Court of First and Last Instance of the Administrative Court of Appeal, without the possibility of appeal against any decision rejecting the application. Please note that local jurisdiction depends on the address of the tax authority issuing the act (e.g. if the act is issued by the Tax Office of Kilkis, the Trial Administrative Court of Appeal of Thessaloniki will have jurisdiction). However, under certain conditions, an appeal against the decision of the Administrative Court of Appeal to the Council of State is foreseen.
The information is accurate to the best of our knowledge as at the time of writing. We have no obligation to update it. We accept no responsibility against any third party who is not a client of the firm and has not signed the terms of our engagement.