By Vangelis Dourakis

“Haircut” taxes and fines up to 75% They can “win” those who have “open accounts” with the tax office: The Committee of Tax Disputes Outpatient Resolution of the Ministry of National Economy and Finance is re -activated by the provision of the bill on the National Customs Code, Something that will allow those who are challenging sanctions that have been attributed to claiming partial deletion. But they must first resign their appeals to the administrative courts.

So in the bill for him National Customs Codeit is foreseen to revive the Commission – the operation of which was to be suspended – and will even accept new taxpayers for an additional one year. This applies to those who withdraw their appeals from the Administrative Courts and choose to trigger their case by that committee.

The rates of discounts in taxes, fines and surcharges

The bill extends the possibility of submitting an out -of -court settlement of tax disputes by the Tax Disease Committee by July 24, 2026, for cases pending and not discussed before the Council of State and Regular Administrative Courts By July 23, 2026.

Following on from the above extension, an extension is foreseen, until 31 December 2026, of the deadline for completing the examination of applications and by 31 March 2027 for the issuance of the relevant practices, in order to provide sufficient time for the treatment of applications, without requiring immediate appeal to justice.

Through the Commission, a reduction in the additional tax, interest, surcharges and fines attributed to the audit services may be reduced, but the applicant is obliged to pay a single one -off 30% of the main tax set by the Commission.

The remaining amount can be paid in 1 to 24 installments with a “haircut” of up to 75%, analogous to the number of doses selected as follows:

  • In a dose with a 75% discount
  • In 2 -4 doses with a discount of 65%
  • In 5-8 doses with a 55% discount
  • In 9-12 doses with a 50% discount
  • In 13-16 doses with a discount of 45%.
  • In 17 – 20 doses with a 40% discount
  • In 21 – 24 doses with a 35%discount.

Who can appeal to the committee

It should be noted that the Extraordinary Tax Disputes resolution Committee operating in the Ministry of Foreign Affairs is made up of former courts of the administrative courts, while the Departments are noted without the right to vote and tax officials.

Taxpayers who have appealed to the Administrative Courts can appeal to this, challenging taxes and fines raised by the Tax Office.

Condition It is that their resignation from the continuation of the hearing and with the application he submitted may request:

  • Limit the right of the State to impose a tax or fine in question due to the time of time, within which the tax administration was entitled to impose them.
  • Limit the right to the State to impose a tax or fine on a tax certificate without reservation.
  • Incorrectly imputation of the tax or fine due to the obvious lack of tax liability or arithmetic error.
  • Retroactive application of the most favorable taxencorning according to what has been accepted by the CoE case law.
  • Reduce additional tax, interest, surcharges and fines.

The Commission may make some or in total accept the application, and if only the claim of “Reduction of additional tax, interest, surcharges and fines” The request is accepted.

The Commission’s proposal shall be notified to the applicant and may accept it within ten working days of its notification and the case is permanently closed and the decision is not infringed by any remedies or aid.