Small tax debtors enjoy preferential treatment Ministry of Financeincluding their debts in some settings for 72 or 120 doses which have been established, or even in a permanent agreement. On the contrary, large debtors, who also have a large part of the debt to the tax authorities, do not seem to be interested in the decisions of the Ministry of Finance and repayment of the debt. debts their. In particular, 1,325 taxpayers owe more than 10,000,000 euros, and their debt exceeds 67.7 billion euros. However, the amount they arranged is only 201 million euros.

According to her Independent Government Revenue Authority (AADE), out of 113.7 billion euros of total arrears, only 4.689 billion euros were repaid. That is, 4.1% of the total debt or 5.3% of the actual debt collection entered into some kind of agreement. Of particular interest is the data showing that most of the managed balance is concentrated in debt categories up to EUR 300,000, i.e. 73.4% (€3,441.3 billion). Debt categories above €300,000 collected 26.6% of the adjusted balance, i.e. €1,247.7 billion.

In addition, of the total collections for 2022, 48.3% (2.50 billion euros) is accounted for by repaid debts. In particular, the amounts under the regulations amounted to:

• EUR 1.88 billion due to permanent regulation of the Ministry of Finance (Law 4646/2019).

• EUR 0.24 billion from the regulation of 120 payments (Law 4611/2019).

• EUR 0.20 billion from the repayment of 72 debt payments incurred during the pandemic (Law 4821/2021).

• EUR 0.15 billion from regulation 100 parts of Law 4321/2015.

As for the old debt, ie. the one that was formed before 2022, most of the fees (88.1%) fall on three categories of taxes. In particular, 35.8% is income tax, 31.9% VAT and 20.4% property tax.

What the Evidence Shows

Last year, the majority of debtors were concentrated in categories of debt less than 3,000 euros, i.e. 81.2% of all debtors (3,990,717 debtors), with 1.4% arrears or otherwise 1,638.2 billion euros.

More than 10 million euros owe 1325 taxpayers. They owe 67 billion euros, but the amount they have arranged is only 201 million euros.

On the contrary, in the categories of debts over EUR 300,000, a very small percentage of debtors has collected, i.e. 0.5% of debtors (20,943 debtors), who own 85.2% (EUR 96.869 billion of the total outstanding balance).

In the intermediate categories of principal debt from 3,000 euros to 300,000 euros, 18.3% of all debtors (731,820 debtors) are located and they account for 13.4% (15.239 billion euros of the total overdue balance).

convulsions

According to the tax administration, over 518,000 foreclosures were made in 2022, more than double the number in the previous year. This increase is due, on the one hand, to the fact that in the first quarter of 2021, auctions and foreclosures were frozen, and on the other hand, to new automated systems that identify debtors that need to be enforced.

According to the accounting report of AADE, at the end of 2022, the total number of debtors with arrears was 3,990,717 people, of which the tax administration could take action against 2,036,867 debtors.

The number of TINs with overdue debts, to which enforcement measures were applied, amounted to 1,412,322.

From the AADE data processing, it follows that the total number of enforcement actions taken in 2022 by the tax authorities and control centers reached 518,622, which is 104.9% more than in 2021, when actions were taken against 253,083 debtors .

As can be seen from the corresponding table, seizures in the hands of third parties (bank accounts, rent, wages, etc.) have the highest frequency and accounted for 93.4% of the total number of seizures.

Auctions

The numbers associated with the auctions are impressive. Although there were 1,021 auction programs issued and placed in 2022 compared to 620 in 2021, the highest bidder was awarded three auctions in 2022 and two in 2021.

It is noted that last year a total of 89,961 telephone calls were made to taxpayers against 61,566 calls in 2021 and related to cases of non-submission of VAT returns, FEP, FENP, IFR, fresh arrears, empty VAT returns, E9 individuals and legal entities .