Mutual Agreement Procedure Greece

The Greek authorities have published guidelines that will help taxpayers understand how to initiate the mutual agreement procedure (MAGP) in the event of a dispute over double taxation agreements (SAAs). • The possibility of appealing to national courts at different stages of the procedure, in order to fully protect the rights of data subjects and to guarantee the dispute settlement procedure, is also provided. • If the competent authorities of the Member State concerned reach an agreement and the data subject accepts this agreement and waives the right of appeal, a decision is taken amicably. • In the absence of agreement between the Member States concerned, the person concerned may request the establishment of an advisory committee to deliver an opinion on the resolution of the disputed matter. That of 7 The decision made public on 1 April clarifies Article 63A of the Greek Rules of Procedure for Tax Procedure. That provision, adopted in November 2016, had included in Greek tax legislation the precise procedure to be followed by taxable persons for the opening of a MAGP in accordance with the ATRs that Greece had signed. In addition, the IAPR has published on its new website a brief guide presenting the MAGP and answering fundamental questions about its scope, for example. B the cases it can resolve, the formalities to be followed by taxable persons, etc. • The mechanism for settling disputes between Greece and one or more EU Member States (MS) arising from the implementation of bilateral tax conventions and agreements. (Double Taxation Convention – “SDRs”) and the Convention of 20 August. 1990 on the elimination of double taxation linked to the correction of profits of affiliated undertakings (90/436/EEC), ratified by Law 2216/1994 (“Convention”).

• The final decision is communicated to the person concerned. If the data subject accepts the final decision and waives the right of appeal, a decision is taken amicably. • The competent authorities then reach an agreement on the settlement of the dispute within six months of the date of transmission of the Advisory Committee`s opinion. The competent authorities may take a decision which deviates from the opinion of the Advisory Committee. However, if they do not reach an agreement, they shall be bound by the opinion of the Advisory Committee. The Hellenic Revenue Authority (IAPR) adopted the POL Decision. 1049/2017 (the decision) which contains administrative guidance and defines the procedure to be followed by Greek taxpayers to launch the MAGP under the DTAs that Greece has signed with other jurisdictions. The decision provides detailed guidelines for all phases of the MAGP, from the data that a taxpayer must submit to the Greek tax authorities to launch a POPs in their application to the stage of issuing an amicable decision and the deadline for the taxable person to accept it or not. In addition, some relevant issues are resolved, such as the respective limitation periods and limitation periods, possible conflicts between a POP and ongoing tax disputes before the local Greek courts, the secrecy and confidentiality of the mutual agreement procedure, etc. • The dispute settlement mechanism applies to any complaint filed from the publication of the law and henceforth.

in the event of a dispute relating to income or capital acquired during tax years from 01.01.2018 (with the possibility of retroactive application, with the agreement of the SEP). . . .

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