‘Butia’ in appeals against the IRS in 2023

A significant reduction was recorded last year to taxpayers seeking the annulment of fines from it, while tax audit reports have been improved in recent years and leave no room for those who have been taxed to request cancellation of checks for formal reasons. As noted by the “Daily”, in 2023 in the Dispute Resolution Directorate there were 6,956 tax and business appeals challenging tax administration acts when in 2020 they had appealed against the Tax Office 10,028. In the past year 6,527 cases (of the 6,956) of taxpayers and businesses from which 1,946 or 29.8% were accepted in part or in full. This means that 3 out of 10 were partially or overall justified. The 4,268 cases were immediately dismissed, while 278 were implicitly dismissed because they were not examined within the 120-day period. For 35 appeals the taxpayers then declared resignation and cases entered the file. The reason behind this improvement is the consolidation of control centres and their supervision, as well as the case law created by the Tax Dispute Resolution Directorate (TEN).