TAXATION

Arbitration office working well

Arbitration office working well

The Arbitration Department of the Independent Authority for Public Revenue (AADE) functions like a small and efficient court of justice with speedy procedures.

Those who now appeal to the arbitration service know in advance that their appeal must be very well prepared, otherwise it will be rejected. This is also evident from the fact that there has been a significant reduction in the appeals of taxpayers requesting cancellation of fines because they submitted their declaration late and in general cases where they themselves know that they will not be vindicated, as they have violated the tax legislation.

At the same time, the audit reports of the tax authorities have improved recently, leaving no room for those who have evaded taxes to request the cancellation of an audit for formalities. In any case, however – and as shown by the AADE statistics – three out of 10 who appealed to the department in 2022 were vindicated.

According to the AADE data, last year 7,862 appeals were submitted, of which 7,363 reached a conclusion. Of those examined, 1,980 were vindicated (in whole or in part), while 4,778 were rejected. Another 21 were archived as the taxpayers withdrew them, while for 594 cases the legal deadline for their review expired and they were silently dismissed.

However, most of the taxpayers and businesses who saw their cases rejected also appealed to the administrative courts. It is noted that it is mandatory that cases are heard first by the Arbitration Department before they reach a court. Specifically, 4,132 taxpayers decided to go to court in order to assert their right. According to market executives, the reports of the department are so well structured that they are also a guide for judges. In most cases the judges agree with the arbitration’s decisions, except for those that have been silently rejected and are usually the most difficult and strange ones.

According to AADE statistics, since 2013, when the department began its work (its formation was a demand of Greece’s creditors), 81,682 taxpayers and businesses have appealed, not accepting the decisions of the tax authorities.

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