As soon as five years have elapsed since the date of the adoption of accounting instruments by the DUDE to the detriment of a taxpayer or a representative of a company, for non-payment of taxes, fees, etc., the competent tax authority is obliged to remove the restrictive measures it has imposed (commitment of bank accounts, etc.) and inform «directly» with responsibility for all public services and credit institutions involved in order to cease their implementation, in accordance with its decision Council of State.
For release operations repealing restrictive measures on the part of the tax authority it is not required to submit application of the taxpayer, but «directly» With the completion of the five-year period, the DOU must take all necessary steps towards banks, etc.
When is it necessary?
According to Tax Code, where the competent tax office finds that there is no reimbursement of withholding taxes, fees, levies, etc., which exceed EUR 150,000, imposes «safeguard measures of a direct and urgent nature».
These measures include a commitment of 50% of deposits, of all kinds of accounts and deposits to banks, but also of the content of bank lockers. In fact, in the lockers the total amount of money and all non-monetary deposits, such as valuables, etc. are now committed.
In addition, the tax services do not receive and grant the necessary documents for the transfer of assets.
Such binding measures shall be cumulatively imposed on the parties, personal companies and any person appointed in any capacity (chairman, CEO, etc.) in the management or management; or representation of any legal person or legal entity, regardless of whether they have expelled this property (resign or resign) in any way or for any reason.
In addition, tax services, in case of non-payment of taxes, etc., may commit part of the salary, seizure of immovable property, etc.
Appeal
In particular, by his superior Large Business Control Centre imposed «measures to safeguard the interests of the Greek State» against a representative Anonymous Company, as they had not been paid in the six-year 2005-2011 stamp and OGA paper, of EUR 1,042,792.
The executive of the company appealed to the Administrative Courts seeking to appeal against the act of the Head of the Directorate for Dispute Settlement General Secretariat for Public Revenue the Ministry of Finance, with which he was imposed the measures to safeguard the interests of the Greek State (commitment of bank accounts, etc.). The application was rejected by the Administrative Court of Athens and thus he then appealed to the PH.
The Second Section of the Supreme Court of Cassation, chaired by the Vice-President Constantino Kousouli and rapporteur, State Councillor Panagiotis Tsuka, noted that the combination of the tax provisions shows that the State’s interests, due to non-tax return, fees, etc., were safeguarded by the public measures, «a reason for compulsory withdrawal by the administration», inter alia, if:
«(a) following a final judgment of the Court of First Instance of the Court of Justice of the European Communities in respect of the charge charged by the tax authority;
(b) five years have elapsed since the publication of the accounting act; and
(c) specifically for measures taken under Article 14 of Law 2523/1997, five years after the entry into force of the Tax Procedure Code, i.e. 1-1-2014».
Yes, the Councillors of State stressed that «In order for the competent authority to "obligate" the removal of these measures, the Authority shall, as in the course of the enforcement of the measures, inform thereof, and in particular "directly", of all public services involved, the Deposits and Loans Fund and Bank of Greece (to immediately inform the credit institutions operating in Greece) in order to stop such measures in any way, without requiring the taxpayer to comply with any other procedure or wording.».
Withdrawal acts
The documents provided to the court by the tax authorities show, according to the CFI, that «the charges charged on stamp and OGA paper which the company in question had not paid were issued in 2016, with the result that within 2021 it had been completed five years since their publication and the competent authority was therefore obliged to withdraw the measures imposed to safeguard the interests of the Greek State.».
In fact, at the time the case was discussed before the court, binding measures against the company had already been lifted automatically, giving rise to the obligation on the tax authority to adopt the relevant repealing and updating instruments. Bank of Greece That is, in addition to the fact that since 2021 the five-year limitation of the public claim that began in 2016, an additional five years had passed and the tax authority had not removed all measures ensuring the interests of the Greek State against the executive of the Anonymous Company. Not only that, but the State Councillors considered that the adoption of a final decision should be postponed and set a new trial within the coming September, in order for the competent tax authority to adopt the act to remove the contested binding measures.
