Κατεύθυνση Δημοσίου Δικαίου
Library of the School of Law

2018-05-06

2018

Tsikalaki Georgia

Τσουρουφλής Ανδρέας, Λέκτορας, Τμήμα Νομικής, ΕΚΠΑ

Η παραγραφή του δικαιώματος του Δημοσίου για επιβολή φόρων τελών, προστίμων και εισφορών και οι παρατάσεις αυτής

Greek

The limitation of the State's right to levy tax, fees, fines and contributions and its extensions

The issue of the time limitation of the State's right to levy tax in general, is of particular interest and concerns not only the tax authorities, who determine the tax, but also the citizens, who are the persons liable for payment. The time limits within which the tax authority can determine a tax burden where always a matter for consideration. Especially, under the current difficult for our country situation, in wich under the pressing need for public revenue collection, State has intensified the tax audits and levies tax and fines even for the distant past, the discussion for the time limitation of the State's right emerges more timely than ever. However, the search for the time limitation in each case prooves to be a very difficult exercise for both the lawyers and the judge. The multitude of differnet legislative provisions for the the limitation period in every tax category, the establishment of many exceptions beyond the prescribed basic limitation period, the systematic legislative extension of the limitation period with fragmentary provisions wich are not included in tax laws ar tax codes render the search of the the time limit in each case extremely complicated. In this convoluted legislative framework multiple issues arose in which the Council of State was called to take position.

Law and Legislation

Public Law

tax law, time limitation, extension of the limitation period

No

0

No

67

74

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https://pergamos.lib.uoa.gr/uoa/dl/object/2750970