Refinery excess profits will be taxed at a rate of 33% and this amount will be used to finance Market pass. which will be provided to 3.4 million households. This is provided for in the amendment made to the draft law of the Ministry of Health “Comprehensive system for the provision of palliative care – measures to combat the COVID-19 coronavirus pandemic and protect public health and other measures in emergency situations.”

See HERE for the entire amendment.

The platform will open in mid-February and the first payments will be made at the end of the same month, with the measure lasting six months.

The assistance is 10% of the purchases of all types of goods in food retail stores, and up to the following limits, which are formed depending on the composition of the household.

Help is provided at the household level. Household members are spouses or cohabiting members, their dependent children, other dependents, and guests.

The monthly purchase limit for a household for which it receives a 10% subsidy is €220 for a one-member household, with an increase of €100 for each additional household member and up to €1,000 of purchases.

Monthly Purchase Limit and Assistance Amount – Examples

• Single member family: €220/month for shopping, €22/month for allowance.
• Couple without children: monthly purchases 320 euros, monthly assistance 32 euros.
• Incomplete family with one dependent child: 320 euros per month for purchases, 32 euros per month for maintenance.
• Family with one parent and two dependent children: 420 euros per month for purchases, 42 euros per month for maintenance.
• Couple with a dependent child: 420 euros per month for purchases, 42 euros per month for maintenance.
• Couple with two dependent children: 520 euros per month for purchases, 52 euros per month for maintenance.
• Couple with three dependent children: 620 euros per month for purchases, 62 euros per month for maintenance.
• Couple with four dependent children: €720 per month for purchases, €72 per month for allowance.

In case the beneficiary chooses to deposit to a bank account, the amounts are paid quarterly and the amount of assistance is 80% of the above amounts.

Beneficiaries

As noted in the amendment, the beneficiaries of the assistance, which covers the period from February to July, are individuals who are single or married or widowed, as well as persons who have entered into a cohabitation agreement, are living separately or divorced.

In particular, for persons who are married or who have entered into a cohabitation agreement, the beneficiary is the person who is obliged to file an income tax return in accordance with article 67 of the Income Tax Code (Law 4172/2013, A’ 167) or one of two in case of filing a separate declaration.

(a) Their annual total household income in the tax year 2021, regardless of its source, real or perceived, is up to EUR 16,000 for an unmarried or widowed or separated debtor and EUR 24,000 for the debtor married, or married or cohabiting parties who file a separate Tax Return under par. bb’ of paragraph “e” of paragraph 4 of Article 67 of the Tax Code of the Russian Federation, or married couples submitting a tax return on the basis of paragraph “b” of paragraph 4 of Article 67 of the Tax Code of the Russian Federation, or individuals, have entered into a cohabitation agreement and filed a joint tax return without children, which increases by €5,000 for each dependent child, other dependent member and guest member of the household. For a single parent family, the income of the first point is up to €24,000, which is increased by €5,000 for each dependent child, other dependent member and guest member after the first. The total annual family income does not include what is collectively exempt from income tax.

The 2021 personal income tax return data is used to determine marital status, number of dependent children, other dependents and invited members, and income criteria.

b) The total value of immovable property arising from the act of administrative determination EN.FIA of 2022, the debtor, spouse or party to the cohabitation agreement and dependents, in accordance with the Income Tax Code, children declared in the income tax return for 2021 tax year, not exceeding the amount of 250,000 euros for single persons, widowed debtors or, in addition, an amount of 400,000 euros for married couples or parties to a cohabitation agreement and single-parent families.

Who is excluded?

The following are excluded from assistance:

a) Individuals who are declared in the Personal Income Tax Declaration for the 2021 tax year as dependent members of the debtor in accordance with Article 11 of the Income Tax Code.

b) Individuals who declared on their personal income tax return for the 2021 tax year that they are at home.

c) Individuals subject to luxury living tax for the 2021 tax year.

d) tax residents abroad.

e) Individuals who did not submit their income tax return for the 2021 tax year before 12/31/2022.