AADE Opens Door to Retroactive Tax Error Corrections

The Independent Authority for Public Revenue (AADE) successful Greece is moving to close tax errors retroactively, covering cases dating backmost to January 1, 2014—even when disputes person already reached the Dispute Resolution Directorate oregon the administrative courts.

These corrections whitethorn beryllium initiated either by the taxpayer oregon automatically by the Tax Administration. When errors are identified, immoderate taxes oregon fines that were incorrectly assessed oregon paid will beryllium cancelled oregon refunded, overriding the usual statute of limitations.

For instance, if a superior mistake has been made—whether a miscalculation oregon a cardinal misunderstanding of a taxpayer’s obligation—the authorities tin present intervene without being bound by past bureaucratic rigidity.

AADE whitethorn amend oregon annul tax assessments, whether immediate, estimated, corrective, oregon penalty-related. This tin hap upon the taxpayer’s petition oregon automatically, successful cases of evident errors such arsenic a non-existent tax work oregon a numerical miscalculation. Numerical errors see mistakes successful arithmetic oregon calculation—for example, charging 10,000 euros alternatively of 1,000 euros.

However, misinterpretations of tax law, wrongful exemptions, oregon incorrect exertion of authorities bash not autumn into this category.

To petition an amendment oregon annulment, taxpayers indispensable supply wide supporting evidence, unless the applicable documents are already held by the tax office. Complex checks are not required—only straightforward impervious of the mistake.

According to the applicable Article of the Tax Procedure Code, if a lawsuit has already gone to court, correction remains imaginable for 1 year aft a last ruling. Importantly, the mistake does not request to person been raised during the trial; if it is evident, the tax medication retains the powerfulness to close it later.