Calvary to collect from the government and issue tax information

The Gordian link for them to issue a tax information or for a company to receive money owed to it by the public as well as the relevant obstacles that the government's financial staff must correct in relation to the tax legislation that governs them is analyzed by tax expert Antonis Mouzakis in Dnews.

According to Antonis Mouzakis, with the provisions of no. 75 of Law 4978/2022 and no. 48, of Law 4987/2022, set-off of claims against the State, against confirmed debts to it, may be opposed in any case, in which the debtor has a certain monetary claim against the State, cleared and proved by a final court decision or by public record.

The claims proposed for offsetting must be mutual (between two persons), i.e. the debtor of one claim must be the creditor of the other and in fact at the same time and more specifically the debts must be certified to the state and the debtor's claims to come from the State in the strict sense and not from third parties (e.g. N.P.D.D., OTA, wider Public Sector) and finally it is required to have been issued, according to the written reporting provisions , money order or other payment instrument.

The set-off is carried out either ex officio by the competent body of the Tax Administration in which the debts are confirmed (overdue, not overdue, under suspension or settled), or after a declaration by the debtor, so that it can be examined by the Head of the D.O.Y. . the assistance of the set-off conditions.

Confirmed debts are subject to set-off:

– whether they are overdue or not

– who are under judicial or administrative suspension,

– which for any reason are paid in installments (either by installment payment facility or by legislative regulation or by administrative act)

This means that if e.g. an exporting company has requested a VAT refund, but at the same time has debts to the Greek State (either overdue, settled, or suspended), unfortunately all of its debts will be offset against the requested VAT ., as a result of which the said company finds itself in an unfavorable position in terms of cash flow and planning.

Is it time to review the provisions in question, so that both businesses can operate smoothly, and the Greek State secures a part of its claim by withholding the refundable amounts and the rest with other collateral (where this is possible) .

Source: https://www.dnews.gr/eidhseis/oikonomia/443171/mouzakis-sto-dnews-perimenoume-ti-diataksi-gia-ti-forologisi-ton-airbnb https://www.dnews.gr/eidhseis/oikonomia/441361/o-golgothas-gia-na-eisprakseis-apo-to-dimosio-kai-na-ekdoseis-forologiki-enimerotita

Columnist: Sotiris Beskos