Supervisors info:
Γεώργιος Γεραπετρίτης, Καθηγητής Συνταγματικού Δικαίου, Τμήμα Νομικής, ΕΚΠΑ
Ανδρέας Τσουρουφλής, Λέκτορας, Τμήμα Νομικής, ΕΚΠΑ
Summary:
The question of the limitation of the government's right to determine (tax) tax is of particular interest.
First of all, the limitation period, as a substantive law, is applied on the basis of the law in force at the time when the tax liability was incurred.
Therefore, although the new Code of Tax Procedure (L.4174 / 2013) has already been in force since 1.1.2014, we still still have a pre-existing status. A fact that demonstrates that the institution of limitation is a matter of time.
In addition, the statute lays down a number of exceptions beyond the prescribed basic limitation period for the tax entitlement (five-year period) so that, in the end, it becomes the exception rather than the rule
It is also impressive that before the entry into force of the current Code of Tax Procedure (Law 4174/2013) there was a different deadline for each "tax category". limitation period.
Finally, in the institution of the tax-time limitation, particular problems arise, the continuation by the State of the legislative extension of the limitation period. This tactic, as a result, the management periods often do not have the same limitation period, that is for others to be shorter and for longer longer limitations.
The combination of the above, makes searching and searching for the time of limitation, in each particular case, a very difficult task
the tactic that the legislator has adopted over the past fifteen years, by extending the limitation period for tax claims each year, is constitutionally defective. This is because the wider public interest is not identical to the State's narrow cash flow, but to the principle of legal certainty as a superior asset. The jurisprudence of the CoE and ordinary administrative courts has solved this issue as discussed in this paper. In the face of the times, the economic crisis and the political interests, it is comforting and remarkable that the judiciary remains faithful to its constitutional role, serving the law and addressing the unconstitutionality of executive action against taxpayers.
In addition, on the basis of the data we have for checks over the last five years, the collection rate is about 47%, while for checks over five years the collection rate is close to 9%. An observation indicating that the more recent controls are, the more effective they are.
