AADE: Extension by March 2027 for closure of pending tax affairs

By March 2027 they will have the opportunity to have thousands of taxpayers to close their pending tax cases in AADE and even by deleting fines and increases by up to 75%, according to the decision of the Ministry of Finance.

The decision of the Ministry of Finance was taken to “unblock” the situation created by the large volume of cases pending in the courts and which it was impossible to examine in the previous “cycle” of the out -of -court resolution committee, according to ERTnews. Indicatively at the end of last May (according to official data from AADE), the 37,262 cases were pending, of which 36,318 are taxpayers who were rejected by the dispute resolution address.

According to the relevant decision of the Ministry of Finance, taxpayers with pending tax cases before the Council of State and administrative courts may apply to the Commission at the request of the out -of -court resolution of the dispute. The application shall be submitted electronically by July 24, 2026. The request may only relate to cases pending and not discussed before the Council of State and the Regular Administrative Courts by July 23, 2026. The Commission will examine applications by December 31, 2026 and will issue until 31 March.

It is also permitted to submit a new application within the deadline (until July 24, 2026) in cases for which it was submitted and rejected by the Commission for formal reasons, as well as in cases frustrated or rejected for which new information or case law has emerged or a criminal court has been issued.

Applications not examined by December 31, 2026, are considered to have been tacitly rejected. As long as the case is pending before the Committees, the trial before the Council of State or the competent Regular Administrative Court is suspended and the case is deleted from the table by act of the court chairman. Suspension does not occupy temporary judicial protection.

The Commission’s proposal shall be notified to the applicant and may accept it within ten working days of its notification, while partial acceptance of the committee’s proposal is not permitted.

Acceptance of the committee’s decision is irrevocably resolved by the pending dispute and the decision is not affected by any remedies or aid.

‘Haircut’ and doses

By resolving the dispute and if the taxpayer is paid at least 30% of the main tax due, within 10 business days of the signature of the compromise, the amount of the debt is paid in up to 24 installments and a discount of additional taxes, interest, increases and fines of 75% for 1% for 1% to 5% for 55%, 5 -8 doses, 50% for 9-12 doses, 45% for 13-16 doses, 40% for 17 -20 doses and 35% for 21-24 doses.

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