Dispute resolution

Greece Dispute Resolution Country Profile

 

 

last update 15 July 2013
 

Competent
Authority

Ministry of Finance
International Economic Relations Directorate
Tax Affairs Section
8, K. Servias str
101 84 Athens
Greece

Tel: +302103375196
Fax: +302103375854
e-mail: ypoik@otenet.gr

Deputy Director: Ms. SMARAGDA PITENI

Organization

MAP & MAP APA:

International Economic Relations Directorate, Tax Affairs Section of the Ministry of Finance


UNILATERAL APA:

General Directorate of Tax Audits and revenue collection of the Ministry of Finance
(in force from 1st January 2014)

Scope of MAP
& MAP APA

- Relief of double taxation.
- Interpretation or application of a 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/gsis/info/gsis_site/ddos/


 

 

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