Decision the court of Appeal παραγράφει tax cases from various lists

With a decision of the Administrative court of Appeal enters essentially a “tombstone” in the controls that can make the tax …
mechanisms on the lists of persons who have deposits abroad.
On the substance can be cancelled checks and to vindicate the taxpayers who are forced to pay fines of thousands of euros.
The decision of the Administrative court of Appeal states uses up to 2006 are time-barred. To check in addition to the five (5) years that applies the limitation period should have already been checked within the five (5) years and can then be return to the tax administration for the supplemental tax audit only if there is new data available.
With the rationale that basically cancelled all of the tax checks that have been made since 2007 can be complementary to tax audit only if it is established that the tax administration can prove that he has not had the opportunity to identify and request new items for the audit, i.e. in the present case, the evidence of deposits in Greece and abroad-controlled, audited and on the basis of these were no differences in relation to the declared income of the taxpayer. Essentially the court says that the evidence of deposit was there and should have been requested within the five (5) years from the control mechanism.
According to legal circles who have spoken in the capital:
– The acquisition by the tax authorities of hardware (from optical) disk with all the names of the depositors can not become a new element-one that will extend the period of limitation – and are required to be issued control command for each particular taxpayer.
– Test cases are not within either the prescribed by law in the 2013 20-year statute of limitations as well, such as the court, this applies to the cases of the force of law, and after, i.e. for the cases from 2014 and onwards.
– The decision may be cancelled due to the limitation of the controls and the conclusions drawn from it in lists, such as Lagarde, Μπόργιανς etc.
Source

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