Up to 15 years ago subject to verification by the tax authorities. It is possible that the State Council suspended the extension of tax years and ruled that cases have a statute of limitations of five years, but there are cases when control is extended to 10 or even 15 years. .

The Office of Dispute Resolution (DDR) dismissed the taxpayer’s appeal, which sought the annulment of the audit and the penalties imposed on it, citing the Supreme Court’s ruling on the right to audit it. However, during the audit, it was found that the taxpayer did not submit tax returns for the years under audit, as a result of which the audit period was extended to 15 years. The aforementioned taxpayer was found to have an increase in assets that had never been declared in Greece. In fact, in 2013 and 2014, the person being checked withdrew these amounts abroad through credit organizations.

Thus, the legislation establishes that:

• A 15-year statute of limitations applies if no income tax return has been filed. This means that the tax office can check the use since 2006.

• As long as additional information available to the tax authorities confirms that the taxpayer’s income is higher than declared, a 10-year statute of limitations applies. Additional data may come, for example, from foreign banks to which the tax administration does not have access.

• On the contrary, the Plenary of the Council of Europe decided that data on bank balances and movements in a country, whether or not they confirm the receipt of income, are not “additional data”, ie. cannot justify the extension of the five-year statute of limitations to ten years. And this despite the fact that the audit authorities have the ability to access the movements of bank accounts.

• In addition, if the income tax return or accompanying forms and statements are found to be inaccurate, the 10-year statute of limitations also applies.

Money transfers

The taxpayer demanded the cancellation of fines and ended up owing the tax office an additional 274,689 euros.

During a taxpayer audit, the auditors found transfers of €355,500 in 2012 and 2013 and despite the fact that the five-year statute of limitations in tax cases had passed, taxes and fines of €274,689 were imposed on her.

Based on the results of the audit conducted in relation to the taxpayer, an income tax audit report was drawn up and final acts for the financial years 2013 and 2014 (management years 2012 and 2013) were issued in the name of the applicant, according to which:

• For the 2012 financial year, money transfers abroad were identified in the amount of EUR 143,000.

• For the 2013 financial year, remittances were detected in the amount of EUR 212,500.

As the TEN report highlights, “because the applicant failed to file income tax returns for the 2012 and 2013 management years (approximately 2013 and 2014), the state’s right to notify the checklists or tax calculation acts has expired. fifteen years after the deadline for filing the declaration. Thus, the applicant’s claim to “limit the duration of the state’s right to establish a tax with the issuance and notification of an act on tax assessment” is not correct and is rejected as unfounded in law and on the merits.

Based on the decision of the TEN and the auditors, the applicant was charged with:

• For 2013: income tax amount EUR 51,770.00 plus EUR 62,124.00 (additional tax/penalty), solidarity contribution EUR 5,720.00, ie. total 119,614.00 euros.

• For 2014: income tax amount EUR 66,625.00 plus EUR 79,950.00 (additional tax/penalty), solidarity contribution EUR 8,500.00, ie. total 155,075.00 euros.

In fact, on the amount of undeclared income of 355,500 euros, the tax office assessed her with fines that reached 77.26% or otherwise, in the amount of 274,689 euros.