2024-06-21 07:12:40
With appeals to the Council of State and the executive courts, in addition to single-handed appeals to the Dispute Decision Division of the AADE, the freelancers will search to overturn the brand new system of the minimal presumptive revenue.
The Coordinating Committee of Unbiased Professionals – Scientists – Craftsmen and Retailers appeals to the Council of Ministers on June 17 for the annulment of the primary choice, issued by the AADE, and determines the process for contesting the minimal annual revenue. In reality, it proposes to its members a nationwide abstention from their duties and a gathering – an occasion on the identical day, escalating the mobilizations.
The institution of the presumptive taxable revenue for freelancers and scientists, in response to the Fee, is “a very burdensome and unfair measure, which leads, in violation of the Structure, to the annihilation of hundreds of freelancers and scientists.”
The Coordinating Committee consists of the representatives of the Plenary of the presidents of the Bar Associations, GSEVEE and particular person commerce union our bodies {of professional} branches, who from the start had expressed their opposition to the legislation, arguing for a horizontal and unfair tax burden, but in addition in the way in which of implementation of management, as supplied.
In a press convention, within the presence of the president of SYRIZA St. Kaselakis and the representatives of PASOK – KIN.AL. Dimitris Mantzou and Dimitris Tzanakopoulos of the New Left, everybody expressed their opposition to the imputed calculation of the taxable revenue of self-employed professionals and scientists, whereas the consultant of the authorized help group Andreas Tsourouflis, Affiliate Professor of the College of Regulation of EKPA, developed the authorized initiatives of the Coordinating Committee for the judicial problem of the brand new tax legislation.
As he introduced, he’ll attraction with a request for cancellation of the no. A1055/2024 choice of the AADE, regarding the willpower of the process for contesting the minimal annual revenue from enterprise exercise, the time for finishing up the audit in addition to the extra particular points for the appliance of paras. 3 and 4 of artwork. 28A of Regulation 4172/2013 and which constitutes the primary regulatory and administratively objectionable act of its implementation for the reason that passing of the legislation.
In reality, as introduced, drafts/samples of particular person appeals to the Dispute Decision Division of the AADE will likely be despatched to all freelancers – members of the organizations that make up the Coordinating Committee, with which the person tax returns will likely be challenged and subsequently pattern appeals earlier than the competent Administrative Courts of First Occasion will likely be distributed.
The Union of Tax Professionals of Ioannina, represented by GSEEBE, additionally participates within the attraction, with the president Spyros Beka noting that already from the tax returns it seems that freelancers are required to pay a a lot larger tax, whereas giant discrepancies are discovered, talking of injustices.
The cited causes for cancellation are primarily:
- The opposition of the presumption, established by the provisions of articles 15 et seq. of Regulation 5073/2023, to the constitutional ideas of the equality of residents earlier than public burdens, proportionality and the supply of full and efficient judicial safety, because it treats freelancers as staff, whereas these are totally different classes of taxpayers, as, in any case, the SC itself has judged. On the similar time, the problem of the presumption, by means of the prescribed technique of submitting to a tax audit, renders the presumption in substance irrefutable and alters the which means, logic and nature of the tax audit.
- Exceeding the bounds of the legislative authorization of article 28A par. 5 of Regulation 4172/2013 by the no. A.1055/2024 choice of the Governor of AADE, which basically extends the audit to earlier tax years and to different tax topics, past revenue taxation.
- The presumption of the minimal annual revenue, in response to Article 28A of Regulation 4172/2013, just isn’t constitutionally permissible, because it doesn’t concern exterior indications or components instantly associated to the presumed conclusion, as required by the jurisprudence of the Council of State, however is predicated on the comparability with the minimal wage of these employed in a dependent labor relationship, who’re beneath totally different skilled and revenue situations in comparison with self-employed individuals.