The Tax Workplace goes by way of an intensive inspection of the debtors and after it has been established that every one the required measures resembling confiscations, auctions and legal prosecutions have been taken towards them, they may classify their money owed as uncollectible.
With the money owed, that are thought-about not possible to gather, amounting as we speak to 26.3 billion. euros, “deflating” the massive quantity of overdue money owed from 107 billion euros to 80.6 billion euros, determination of the Governor of AADE George Pitsilis, defines new standards, to ensure that a debt to be registered within the books of inadmissible collections, with out it means its automated deletion.
After ten years and topic to circumstances, the money owed might be written off, however throughout this time the debtors and co-obligors won’t be able to acquire tax consciousness or another certificates for the switch of property whereas their financial institution accounts can be frozen.
Belongings
The brand new Pitsili determination, which has the approval of the Court docket of Auditors, states that there’s a chance of characterizing money owed as inadmissible even when there are property whose worth doesn’t exceed 5% of the full debt, are price as much as 100,000 euros and fulfill a sequence of different circumstances.
The choice
Specifically, the choice stipulates that overdue money owed to the State and assured money owed to 3rd events are categorised as uncollectible, so long as the next cumulatively happen:
- The investigations have been accomplished primarily based on the obtainable digital technique of the Tax Administration and from these investigations the existence of property of the debtor and the co-obligors has not been established or the sale of their property has not been established in any manner that aren’t topic to cancellation or in housebreaking in line with articles 939 et seq. of the Civil Code and specifically it was established that the enforcement process on movables, immovable property or claims towards the above-mentioned accountable individuals has been expedited by the State or third events or by the liquidator within the context of the liquidation process and the cessation of chapter proceedings, if the accountable individuals have been declared bankrupt, which has not been accomplished.
- The renting of a financial institution secure deposit field by a debtor or a co-obligor doesn’t stop the characterization of the money owed as uncollectible, even earlier than the housebreaking takes place, so long as a seizure has already been imposed within the arms of a 3rd celebration.
- A request for legal prosecution has been submitted in all instances the place the authorized circumstances are met or it’s not doable to submit it.
- An audit has been carried out by a specifically appointed auditor of the competent service of the Unbiased Public Income Authority, who certifies, primarily based on a specifically justified audit report, that the circumstances and (b) are met and it’s objectively not possible to gather the money owed. Exceptionally, the audit report certifies that the circumstances of those provisions are met, because the case could also be. Particularly with regard to the deceased debtor or co-obligor, solely the contribution of this case is licensed.
The exceptions
By the use of derogation, money owed are categorised as uncollectible regardless of the existence of property of the debtor or co-obligor, if the next circumstances are cumulatively met for the present property:
a) The overall worth of the possession and different actual property rights of the debtor and co-obligors is of a very small worth in relation to the full fundamental overdue debt, it doesn’t exceed 5% of the quantity of the debt and in any case the quantity of 100,000 euros, as this worth outcomes, in flip, from an evaluation by an authorized appraiser, the place obtainable, or from the quantity of the sum of the taxable worth of those rights for the calculation of the ENFIA because it outcomes from the final composed act of tax dedication, or from the confiscation report . If the opposite circumstances of the earlier paragraph are met however the whole worth of the possession and different actual rights on actual property of the debtor and the co-obligors exceeds the quantity of 100,000) euros, the remaining debt after deducting twice the quantity of their worth is classed as uncollectible . Money owed are categorised as uncollectible so as of seniority, from the oldest debt to the most recent, primarily based on the time the debt was entered within the books of receivables.
b) The overall worth of the movable property of the debtor and co-obligors is of a very small worth in relation to the quantity of the full fundamental overdue debt and doesn’t exceed the quantity of thirty thousand 30,000 euros, as this worth outcomes, in flip, from an evaluation by an authorized appraiser or from the seizure report.
Additionally, by the use of exception, money owed are characterised as uncollectible within the following instances:
a) If a interval of at the least ten years has handed for the reason that debtor’s enterprise, pure or authorized particular person, was topic to a particular liquidation process or from the liquidation of the authorized particular person and the present whole worth of the property of the property underneath liquidation and the property of co-liable individuals is of notably small worth in relation to the full fundamental overdue debt, which doesn’t exceed 5% of the quantity of the debt and in any case the quantity of 100 thousand 100,000 euros. If the opposite circumstances of the earlier paragraph are met however the present whole worth of the property of the property underneath liquidation and the property of the co-obligors exceeds the quantity of 100,000 euros, the remaining debt after deducting double the quantity of their worth is classed as ineligible for assortment. The provisions of this case apply solely to money owed that arose or date again to the time till the beginning of the liquidation course of, whatever the time of their certification, and have been introduced in it.
b) If the debtor or co-obligor died with out leaving any property and the surviving partner or cohabiting accomplice, the debtor’s youngsters in addition to his testamentary heirs renounced the burdened inheritance. On this case, for the debt to be categorised as inadmissible for assortment, an investigation and acceleration of the gathering course of on the expense of the opposite heirs of the deceased isn’t required.
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