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Tax debts: The new landscape of the arrangements – Which cases are given 2nd chance - Athens Times

Athens Times

Tax debts: The new landscape of the arrangements – Which cases are given 2nd chance

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It changes the landscape of the arrangements for the bill which it brought into force yesterday in the . According to the bill, payments against instalments of partial payment arrangements granted under a law or an administrative body decision and returns from withholding certificates where they have been carried out or carried out up to the entry into force of the present, as well as returns on taxes and unduly paid amounts cleared or cleared by the Tax Administration up to the above date, provided that their credit or netting is pending, are credited by priority and by way of derogation from the provisions on the limitation of claims against the State, in the following order: (b) In outstanding instalments of certified debts outside the payment arrangement of the above persons, in order of seniority. Credit or netting, according to the above, is carried out centrally through the Information Systems of the Independent Public Revenue Authority (A.A. D.E.). In exceptional cases, credit or netting may be carried out by the Public Financial Services, the Certification and Recovery Centres, the Center for the Control of Taxed Large Wealth and the Center for Large Business Control. If, after the credit or netting of the amounts referred to in paragraph 1, no repayment has been made of the due payments of the arrangements and the conditions and conditions for compliance with them have not been met, their loss shall be confirmed. This does not apply to the provisions on out-of-court settlement of financial liabilities to financial institutions, the State and Social Security Bodies, to Law 4469/2017 (A’62) on the out-of-court arrangement of debts of undertakings and on the payment arrangements, the conditions for which are met. 3. By decision of the A.D.E. Commander. the procedure and any details necessary to implement this may be determined. 24-dose adjustment The regulation is therefore dismissed with the compulsory direct payment of the balance of the debt, in accordance with the evidence of confirmation and the immediate pursuit of its collection with all the measures provided for in the applicable legislation, and the provisions on the disclosure of dues under Article 9 of Law 3943/2011 (A’66) if the debtor: (a) does not pay in due course a instalment of the adjustment beyond one time, (b) delay the payment of the last instalment of the adjustment for a period of more than one month; (c) does not submit the estimated declarations of income and value added tax, throughout the period of its adjustment and until they have been repaid, within three (3) months at the latest of the expiry of the deadline for their submission or, where the submission deadline has expired by 31 December 2023, within five (5) months of that date, (d) does not repay or settle in a legal manner its debts, throughout the duration of the arrangement of the present, within a period of three months of the expiry of their payment deadline; Non-pre-term payment of a instalment, as well as non-payment or settlement in a legal manner by the debtor, throughout the duration of the present arrangement, of his debts within three months of the expiry of their payment deadline, shall have the effect: The consequences of the preceding subparagraph shall not be incurred if the debtor, after six months after the entry into regulation and the fulfilment of that conditions: For the above cases (a) and (b) the payment delay implies a monthly increase of two percent (2%). (c) If, exceptionally and not beyond 31.12.2017, the new debts are repaid within an exclusive period from the date on which they become due. This deadline is set at thirty (30) days until 30.6.2016 and 15 (15) days from 1.7.2016 to 31.12.2017. In addition, from 1.1.2017 until 31.12.2017, the arrangement shall be dismissed in the event of a delay in repayment of new debts, if it has not been six months since the previous repayment delay. The arrangement shall not be dismissed if the new debts are suspended or regulated at the request of the debtor submitted before the expiry of the legal period for payment. If the total amount of debts, new and in regulation, exceeds EUR 50,000, the regulation of new debts shall be granted only if the debtor invokes and demonstrates that he is facing an economic weakness for their payment within the legal deadline. The arrangement shall be dismissed, with the result that the balance of the debt is paid immediately, in accordance with the elements of the initial certificate and the immediate pursuit of its collection with all the measures provided for in the applicable legislation, if the debtor: (a) does not pay two consecutive monthly instalments or delay the payment of the last two (2) instalments of the Arrangement for the corresponding period, (b) does not repay or settle in a legal manner his debts, throughout the duration of the present arrangement, within three months of the expiry of their payment period. (c) it shall not submit the estimated declarations of income and value added tax, throughout the period of its debt regulation and until their repayment, within three (3) months at the latest of the expiry of their time limit for submission or, where the deadline for submission has expired by 31 December 2023, within five (5) months of that date.’; 100 doses (Law 4321/2015) The arrangement shall be dismissed, with the consequence that the balance of the debt is payable immediately, in accordance with the elements of the initial certificate and the immediate pursuit of its collection with all the measures provided for in the applicable legislation, if the debtor: (a) does not pay two (2) consecutive monthly instalments during the first eight months of the Arrangement or after the eight months of the Arrangement does not pay three (3) consecutive monthly instalments or delay the payment of the last three (3) instalments of the Arrangement for the corresponding period of time, (b) does not submit the estimated income and value added tax declarations, throughout the period of its settlement and until they have been repaid, within three (3) months at the latest of the expiry of their deadline for submission or, where the time limit for submission has elapsed by 31 December 2023, within five (5) months of that date, has been included in the arrangement by incorrect assurances, (d) has not been repaid or settled in a legal manner, during the entire period of the expiry of the time limit. By way of exception, and not beyond 31.12.2017, the arrangement shall not be terminated if the new debts are repaid within an exclusive period from the date on which they become due. This deadline is set at thirty (30) days until 30.6.2016 and 15 (15) days from 1.7.2016 to 31.12.2017. In addition, from 1.1.2017 until 31.12.2017, the arrangement shall be dismissed in the event of a delay in repayment of new debts, if it has not been six months since the previous repayment delay. The arrangement shall not be dismissed if the new debts are suspended or regulated at the request of the debtor submitted before the expiry of the legal period for payment. If the total amount of debts, new and in regulation, exceeds EUR 50,000, the regulation of new debts shall be granted only if the debtor invokes and demonstrates that he is facing an economic weakness for their payment within the legal deadline. 120 dose adjustment (v. 4611/2019) The arrangement shall be dismissed, with the result that the balance of the debt is payable immediately, in accordance with the elements of the initial certificate and the immediate pursuit of its collection with all the measures provided for in the applicable legislation, if the debtor: (a) does not pay two (2) consecutive monthly instalments of the Arrangement or delay the payment of the last two (2) instalments of the Arrangement for the corresponding period, (b) does not submit the revenue and value added tax declarations provided for throughout the period of the Arrangement of its debts and until its repayment, within three (3) months at the latest of the expiry of their deadline for submission or, where the deadline for submission has expired by 31 December 2023, within five (5) months of that date. (c) does not repay or settle its debts in a legal manner throughout the duration of the present arrangement within three months of the expiry of their payment deadline. (d) has been subject to repeated infringements. Relapse means the adoption of an act imposing a fine re committing any infringement of the above referred to in the entry of the taxpayer into the regulation. This arrangement of debts to the tax administration is the latest arrangement of extraordinary debts. 72 dose adjustment (v. 5036/2023 ) The arrangement shall be dismissed, with the result that the balance of the debts is immediately paid in accordance with the elements of the certificate, if the debtor: a. does not pay two (2) consecutive monthly instalments of the arrangement or delay the payment of the last two (2) instalments of the arrangement for a period of more than two (2) months, b. does not repay or settle in a legal manner his debts, throughout the duration of the arrangement, within three months of the expiry of their payment deadline. Especially if the debts referred to in the first subparagraph were included in a partial payment arrangement on 1.11.2021, which was lost at a later time, the debtor may exceptionally, even if he has already submitted those debts for the second time to a regulation.