Justification
The decision-bomb issued on 19-1-2024 by the Single-Member Administrative Court of First Instance of Thessaloniki, (number 100/2024) not only vindicated a taxpayer who appealed against the decisions of the AADE for his wild overtaxation based on proof of subsistence even though he was unemployed with zero income , but made it clear that the proofs of subsistence, as challenged under the Constitution, can be challenged and defeated before the Greek Courts not only for the reasons listed in the relevant provisions of paragraph 2 of article 31 of the Income Tax Code (unemployment, imprisonment, serious illness, etc.), but also for any other reason, the taxpayer’s claims that his real income is nil or meager must be proven with specific evidence that he must submit to the court.
The case
This case, which “ET” reveals today, concerns more specifically an unemployed taxpayer who had declared zero real income for the tax year 2019, who was, nevertheless, summoned with her statement tax return he submitted on 30-8-2020, for 2019, to pay an exorbitant amount of income tax, amounting to 3,304.40 euros! This amount was based on a presumptive income of 22,688 euros determined for him by AADE, after taking into account: a) the minimum subsistence allowance of 3,000 euros, b) a subsistence allowance of 17,388 euros for his privately owned main residence, with an area of 199 sq.m. in Thessaloniki and c) proof of living 2,300 euros for the I.X. his car, which had a 1,341 cc engine and a year of first release in 2004! The taxpayer was not imposed a Special Solidarity Contribution, due to unemployment.
Against the liquidator, on 10-3-2021, the taxpayer filed a contested appeal before the TEN of the AADE, in which he claimed, among other things, that in recent years he has been unemployed for a long time and has been completely deprived of income.
This open appeal was rejected as unproven by a decision of the head of the TEN, which was issued on 30-7-2021.
Recourse
The taxpayer subsequently appealed to the Administrative Court of First Instance of Thessaloniki, where he disputed the annual total amount of the presumptive income, determined against him, in accordance with the provisions of article 31 of the Tax Code, arguing that his real income has decreased dramatically, due to the general economic situation but also of his long-term unemployment.
And according to his claims, his current expenses were covered by his minimal savings, by financial assistance from his relatives and by bank consumer loans he received to deal with them. As proof of his claims, he submitted, among other things, the certificate from the Labor Force Employment Agency (OAED) dated 25-7-2020, according to which he was registered in the Unemployment Register of the said Organization from 1.1.2019 to 31.12.2019, and the certificate from the same Organization dated 10-7-2021, according to which he was registered in the above-mentioned Register of Unemployed persons from 15.5.2014 to 30.6.2020 (total of continuous recognized period of unemployment 73 months).
The court, which heard the case on 23-10-2023, vindicated the taxpayer by ordering the annulment of the liquidation, based on the one hand on the provisions of paragraph 2 of article 31 of the Tax Code on questioning the presumptions of subsistence by a taxpayer who is unemployed and on the other hand on the evidence information provided by the taxpayer
THE REASON
The… fan of doubt opens
The court that tried the case clearly expressed the view that: “For the statutory presumption of subsistence due to real estate and a private passenger car to be constitutionally permissible and not to contravene Article 4 (par. 5) of the Constitution, it should to be considered as contestable and not uncontested at the discretion of the competent courts on each specific case, in the sense that the person concerned will be able in any case, and not only in the restrictively mentioned cases, according to article 31 par. 2 of the Income Tax Code ( KFE), to dispute the corresponding amount of annual estimated living expenses provided for in the law and to show and prove, by submitting suitable evidence before the regular administrative courts, that for the considered tax period he did not pay any expenses or that he paid an amount of expenses less than reasonably determined by law for the property he owns or the car he owns”.
#Tax #Office #Judicial #block #presumptions #subsistence #defined #decisionstation #Court #Thessaloniki
It looks like you've shared a snippet of JavaScript code related to the Google Ad Manager (formerly known as DFP) for managing advertisements on a web page. This code sets up various ad slots, targets specific ads based on page type and category, and includes functionality for displaying ads based on the user's device type (mobile or desktop).
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Nally, based on the device type, ensuring a tailored experience for both mobile and desktop users.
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