Deadline for the submission of administrative tax recourse applications

Circular E.2021/27.1.2021 issued by the director of AADE clarifies that the 60 day postponement of the deadline for administrative tax recourse applications according to Joint Decision A.1273/2020, also applies to recourse applications deadlines that would originally be completed on 30.1.2021 or 31.1.2021;Under Joint Decision A.1273/2020 published in the Greek Official Gazette on 21.12.2020, the deadlines for filing an administrative recourse application under article 63 of L. 4174/2013 that would -under the general provisions- be completed between 9.11.2020 and 31.1.2021, are postponed for 60 days. However, deadlines originally completed on the non-exempt dates of 30.1.2021 and 31.1.2021 (a Saturday and a Sunday) would, under the general provisions, be completed on the next working day, i.e. after 31.1.2021. Thus, an issue arose whether the 60 day extension would apply to these cases. 

Circular E.2021/2021 clarifies that the extension applies to these cases also.

Apostolos Mountoulias, Co-founder & Managing Partner