2024-06-25 01:12:32
The Ministry of Nationwide Financial system and Finance pronounces the imposition of a Non permanent Solidarity Contribution of 33% on refining firms based mostly on the surplus income of fiscal yr 2023. It additionally pronounces the permanence of the lowered VAT charges on taxis and on the supply of espresso as (take away & supply).
In additional element:
A. Imposition of Non permanent Solidarity Contribution
Following the imposition of a unprecedented short-term solidarity contribution on the refining firms for the yr 2022, a unprecedented Non permanent Solidarity Contribution (P.S.A.) is established on the refining firms based mostly on the surplus income of the tax yr 2023.
The Non permanent Solidarity Contribution shall be calculated based mostly on the surplus income of the tax yr 2023, as outlined by Regulation (EU) 2022/1854, i.e. 33% of the taxable income of the yr 2023, which exceed 20% of the common outcomes of the years 2018 to 2021.
It’s famous that the Non permanent Solidarity Contribution, calculated on the idea of the surplus income of 2023, shall be confirmed inside 2024 and shall be mirrored within the declarations of the businesses for the tax yr 2024.
The revenue shall be used primarily for the monetary help for pensioners throughout the month of December, who as a consequence of a private distinction don’t profit from the brand new improve in pensions from 1/1/2025, in addition to for strengthening the credit of the Nationwide Public Funding Program.
B. Fixation of lowered VAT charges
It’s recalled that from 1/1/2024 the reductions within the VAT charge had been made everlasting in a collection of products utilized throughout the pandemic interval reminiscent of transport, gyms, dance colleges, cinemas and in a collection of products associated to public well being with an annual value 305 million euros.
As well as, the lowered charge on espresso, cocoa, tea and chamomile supplied in eating places and taxis was prolonged till 30/06/2024 with an estimated value for the six months of 77 million euros. As well as, the lowered charge on non-alcoholic drinks was mounted at 13% for instances that represent deliveries of products (take away and supply), whereas on served non-alcoholic drinks it returned to 24%.
As of 1/7/2024, the lowered charge for taxis is everlasting (from 24% to 13%) with an estimated annual fiscal value of 45 million euros.
As well as, the lowered VAT charge stays (13%) on espresso, cocoa, tea and chamomile that represent deliveries of products (take away and supply), with an estimated fiscal value of 65 million per yr, and returns to 24% just for served items, proportionally with the remaining non-alcoholic drinks, with an estimated saving of 43 million per yr.
“As the image on the accounting income of the refining firms for the yr 2023 has crystallized, it’s evident that these, even when partially lowered in relation to the yr 2022, stay at considerably increased ranges in comparison with the interval earlier than the disaster, signaling the existence extra income. Subsequently, the extraordinary levy imposed in 2022 can also be imposed in 2023, as allowed by Regulation 2022/1854 of the EU issued on the event of the power disaster and its results.
These revenues shall be used to fulfill the wants of pensioners in addition to the strengthening of public investments. As well as, the lowered VAT on taxis and the supply of espresso within the type of take away and supply is everlasting. The Authorities is doing its utmost to strengthen, in troublesome circumstances, susceptible social teams, whereas attaining the fiscal targets, at a time when the economies of many different EU international locations are being examined”, stated the Minister of Nationwide Financial system and Finance, Kostis Hatzidakis.
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