Dispute resolution

Greece Dispute Resolution Country Profile

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last update 4 April 2012

Competent Authority	Ministry of Economy & Finance International Economic Relations Directorate Tax Affairs Section 20, Panepistimiou str 101 84 Athens Greece Tel: +302103375196 Fax: +302103604825 e-mail: ypoik@otenet.gr Director: Ms. Maria Sarantiti
Organization	MAP: International Economic Relations Directorate, Tax Affairs Section of the Ministry of Economy & Finance APA: General Directorate of Tax Audits of the Ministry of Economy & Finance
Scope of MAP & MAP APA	- Relief of double taxation. - Interpretation or application of particular tax treaty.
Domestic guidelines & administrative arrangements	- The D.T.C.s themselves. - General Taxation Law 2238/1994 article 39.
Time for filing	Within the time limit provided for by the D.T.C.s.
Form of request	No specific form addressed to the competent authority.
Documentation requirement	MAP: Information on taxation at issue: taxes concerned, years of assessment, tax authorities involved. Nature of the taxation not in accordance with the tax treaty, arguments of the tax authorities concerned, specific request for the avoidance of double taxation. APA: more detailed information required
User fees	None
Tax collection / penalty / interest	General rules apply.
Other dispute resolution mechanisms	The EU Arbitration convention for the transfer pricing cases.
Government Website	http://www.gsis.gr/ddos