of the Hellenic Republic
Law Nos. N. 3943 – A 66 – 03.31.2011
Prevention of tax evasion, staffing of audit services and other provisions Ministry of Finance competence
of the Hellenic Republic
We issue the following law passed by Parliament:
National Operational Program for Combating Tax Evasion
1. A government as a collective body, the Commission to tackle tax evasion, in which the Minister of Finance participating as President and Ministers: a) Economy, Competitiveness and Shipping, b) Justice, Transparency and Human Rights c) Protection Citizen. Commission to tackle tax evasion approved the National Operational Program for Combating Tax Evasion, take the necessary steps to implement and monitor, supervise, monitor and coordinate the implementation.
2. It is recommended to the Ministry of Finance the Interministerial Executive Committee of the National Operational Program for Combating Tax Evasion, which consists of:
a) the Minister of Finance, with Deputy Finance Minister with responsibility in revenue, as President,
b) Chief Prosecutor of the Authority for the fight against money laundering and terrorist financing,
c) the Attorney Economic Crime,
d) the Secretary of the Treasury,
e) the Secretary General of Tax and Custom Affairs
f) the Secretary of Information Systems,
g) the Secretary General of the Ministry of Economy, Competitiveness and Shipping,
h) the Secretary General of the Ministry of Justice, Transparency and Human Rights,
i) the Secretary General of the Ministry of Citizen Protection,
j) the Administrator, with alternate one of the Deputy Governors NIS,
k) Special Secretary SDOE,
l) the Head of the Directorate General Inspection of the Ministry of Finance,
m) the Head of the General Directorate of the Treasury Tax,
n) the Head of the General Directorate of Customs and Excise of the Ministry of Finance Consumption,
o) the Head of the Directorate of Financial Police of the Ministry of Citizen Protection.
The Interministerial Executive Committee meets at least once every month in the Ministry of Finance. Backed secretarial and management of the Directorate for Tax Audits of the Ministry of Finance. Inform the Committee referred to in paragraph 1 for the state of implementation of the program at least every three months.
3. The National Operational Program for Combating Tax Evasion prepared every three years and includes an action plan to address and combat fraud, recommendations for institutional changes and measures for effective and coordinated operation of fiscal, judicial and law enforcement authorities. The National Operational Program for Combating Tax Evasion up by the General Directorate of Tax Audits General Secretariat of Tax and Customs Treasury Affairs under the Executive Interministerial Committee directives to tackle tax evasion, which monitors, evaluates and monitors the implementation of the National operational Program.
4. The National Operational Program for Combating Tax Evasion include axes, annual or biannual actions and measures and goals with measurable quantitative and qualitative indicators:
a) The arrest of the tax base through programs of preventive and regular checks of businesses and traders.
b) The arrest of the tax base through evidence and program Occupying tracking and asset increases conceal undeclared income.
c) Strengthening tax compliance through: aa) information service and facility to taxpayers, b) removing the unfairness of simplification and consolidation of tax legislation and c) the application of existing provisions of criminal suppression of tax evasion.
d) The improvement and acceleration of the collectibility of established entitlements and arrears.
e) The identification, classification, classification, treatment and management of risks in the subjects: aa) VAT and other indirect taxes, b) direct taxation and cc) of capital taxation.
f) The introduction of criteria for the selection of test cases in the fields of taxation and development control techniques for taxpayers groups, where there is a large avoidance or evasion rate, as well as for large companies, particularly in the field of intra-group transactions.
g) The collection, analysis, evaluation and use of all information and data obtained from the relevant departments for mutual administrative and judicial assistance of States – members of the EU, third countries, countries which have concluded agreements for the avoidance of double taxation on income and capital taxes or contracts Information Exchange, as well as international agencies and organizations.
h) The strengthening of tax administration in the implementation of measures to combat corruption.
5. In the first implementation of this National Operational Program for Combating Tax Evasion prepared and approved until April 30, 2011.
1. a) In the cases a, b and c of section 6 of n. 3862/2010 (GG 113 A ‘), instead of the data “g”, “h” and “f” are set items “f” “g” and “e” respectively.
b) In the cases a, b and c of paragraph 2 of Article 8 of v. 3862/2010, instead of data “g”, “h” and “f” are set items “f ” ‘ g “and” e “respectively.
c) in the first sentence of paragraph 3 of article 16 of Law. 3862/2010, instead of the data “e”, “f” and “h” set data “d” “e” and “f ‘ “respectively.
d) In paragraph 3 of article 81 of l. 3862/2010 instead of ‘paragraph 2’ words put the words “paragraph 1”.
2. Article 21 of v. 3878/2010 (GG 161 A) added paragraphs 5, 6 and 7 as follows:
“5. The public limited company under the name “Olympic Properties SA” merged through absorption by the public limited company under the name “Tourism Development Company SA” which henceforth renamed to “Greek Tourist Properties SA”. Total assets and liabilities, its 100% subsidiary, acquired company, as described in the Transformation Balance Sheet dated 31.12.2010, contributed to the acquiring company and the book value recorded on the report of chartered accountants, which carried out by order of the acquiring company.
The current losses of the acquired company at the date of transition Balance Sheet equally reduce this share capital.
Since 1.1.2011 all operations of the absorbed company is considered to be conducted on behalf of the acquirer and the amounts thereof are transferred to a batch record in its books.
Since the entry into force of this Act, the acquiring company “Greek Tourist Properties SA” (TDC SA) subrogated to all the rights, obligations and legal relationships of the acquired company, which ceases to exist.
The transfer of the acquired company equals to universal succession and pending trials automatically continued by the acquiring company.
For merging the above companies applied in the exemptions and facilities, article 4. 4 n. 3139/2003 (GG 100 A).
The obligations under the applicable provisions publicity formalities deemed fulfilled with the publication of this law in the Official Gazette.
6. The annual financial statements of joint stock company “Greek Tourist Properties SA” established in accordance with international financial reporting standards adopted by the Board of Directors.
7. Requirements of the company “Olympic Games Organizing Committee – Athens 2004 SA” by the Greek government at the time of expiry of the clearance of the article 89 of l. 3606/2007 (GG 195 A ‘), that have been deleted from the accounting the company’s books “Olympic Properties SA” at the expense of its results, be deductible from the gross income of the user carrying the deletion. ”
3. In Article 21 of l. 3878/2010 paragraph 8 is added as follows:
‘8. By decision of the Board the TDC Company SA approved by a joint decision of the Ministers of Finance and of Culture and Tourism, established Internal Regulation of the Company, which defined the posts of staff employment relationship private law of indefinite time, temporary and seasonal employees, as derived in view of the absorption “Olympic Properties SA” company. By decision of the Board the company’s staff of TDC company SA part occupying the posts provided for in the preceding paragraph. A similar decision is part occupying these posts and the staff of “Olympic Properties SA” after the completion of the merger. ”
4. The provisions of par. 3 of article 9 of law. 3861/2010 (GG 112 A) after the words “Court of Administrative Officers’ added from the effective date of Law. 3861/2010 the words’ or policy ‘ .
5. a) In paragraph 3 of Article 6 of the Administrative Procedure Code (K.D.D.) third paragraph is added as follows:
“If under the same provisional or definitive tax control are accounted for in the same financial year or accounting period with the same or more operations, different amounts against the same debtor, regardless of whether they relate to different tax items, the court of appeal, where jurisdiction for some of them, it becomes responsible for the other, regardless of the amount. ”
b) The provision of the previous case of this paragraph covers and outstanding at the commencement of this matters.
6. The lower limit supply wholesalers and retailers of manufactured tobacco shall be set at 8.3% and 31.3% respectively of their pre-tax retail price. This provision shall apply until 31.12.2011
7. a) In the second subparagraph of para. 2 of article 3 of law. 3429/2005 (GG 314 A) the words “by a decision of the Ministerial Committee on Public Enterprises and Organizations of Article 10 of this Law.” Shall be replaced with the words “as defined by statute.”.
b) The third paragraph of par. 3 of article 3 of law. 3429/2005 and deleted at the end of paragraph paragraph is added as follows:
“The Board of Directors shall notify the Special Secretariat for Public Enterprises and Organizations composition of its members, as it is formed after each change of the representatives of the preceding paragraphs.”
c) At the end of article 19 of Law 3429/2005 added verses as follows:
“Similarly excluded from the scope of Chapter I of private persons with the name ‘Organization Against Drugs” (O.KA.NA.), “Therapy Center for Dependent Individuals” (Center for the Rehabilitation) and ” Disease Control and Prevention “(KE.EL.P.NO.).
For legal entities of the previous section by a joint decision of the Ministers of Finance and Health and Welfare can be defined as the obligation to submit to E.G.D.E.K.O. budget information, review data and employment data, establish internal control and adjust the way, the time and the specific content of these elements and any necessary matter. ”
Repeal – Entry into force
1. From the entry into force of this law shall be repealed:
a) Rule 13 of Chapter IV of v. 3052/2002 (GG 221 A ‘),
b) the articles 1, 2, 3 and 4 of V. Vria ‘1892 (GG 461 A’),
c) the article 24 of Law. 522/1914 (FEK 1 A),
d) the fourth article of v. 1943/1920 (GG 20 A ‘) and
e) Article 5 of Decree 2946/1954 (OG 183 A).
2. The validity of this law begins its publication in the Official Gazette, unless otherwise provided in individual provisions.
Order the publication hereof in the Official Gazette and its execution as Law of the State.
Athens, March 31, 2011