Arbitration vindicates 30% of taxpayers
The outcome of their appeal was successful for 30% of taxpayers who challenged decisions by the tax administration between January and July, according to data from the Independent Authority for Public Revenue (AADE).
For those who have not been able to get vindicated from the Dispute Resolution Directorate there is a second chance, as they have the possibility to appeal to the administrative courts. Figures show that 40.65% of taxpayers whose case is rejected at arbitration resort to court.
According to the official data of AADE, in the first half of 2024 a total of 4,186 appeals were filed by taxpayers who disagreed with the decisions of the tax audits. Of these, 4,062 cases were examined and in 1,306 cases the taxpayers were vindicated, achieving either total or partial cancellation of the imputed taxes, surcharges and fines. The success rate of appeals reached 32.16%, with approximately one in three taxpayers avoiding the charges imposed by the audit authorities.
On the contrary, 2,756 appeals were rejected. In addition, 117 appeals were tacitly rejected, as the arbitration did not issue a decision within the stipulated time period of 120 days, while seven cases were closed due to the resignation of the appellants.
From the overall statistics of AADE from 2013 until August 2024, it emerges that 92,670 single appeals were submitted. Of these, the arbitration has adjudicated 88,605 cases. In 21,859 cases the directorate annulled the decisions of the tax control mechanism, vindicating the taxpayers and erasing the imputed taxes and fines. This means that around 25% of cases had a positive outcome for the claimants. At the same time, a total of 35,671 tax dispute cases have reached the courts.
On the plus side of the process is that the appeal is now electronic: Taxpayers have the chance to submit an electronic appeal to the tax office for errors and omissions in the audits. The debtor, at the same time as submitting the open appeal, also attaches to the competent tax authority the documents and supporting documents, which are submitted only in digital format through the application. The digital submission of an individual appeal is carried out through the AADE website, www.aade.gr.
