Almost six months after the adoption of the law that turned the taxation of freelancers upside down, almost all professional bodies in the country continue to oppose the application of the minimum presumptive income.
Already, freelancers, scientists, professionals and traders are preparing a legal appeal to the Council of State against the implementing acts of the new tax law and this morning they are expected to hold a press conference, explaining their reasons for disagreeing with the law.
For this reason, the legal support team, which will handle the case and was set up under the responsibility of the Plenary of the Presidents of the Greek Bar Associations, headed by Mr. Professor Theodoros Fortsakis, former Rector of the Athens School of Law, former Rector of the University of Athens, in order to ensure a uniform judicial approach.
The operators react:
the determination of the procedure for challenging the minimum annual income from business activity, the timing of the audit, and
of the specific considerations for the application of paragraphs 1 and 2. 3 and 4 of article 28A of Law 4172/2013 and which is the first regulatory and administratively challenged act of implementation of the law after its enactment.
The movement is expected to be coordinated, as all freelancers will be sent drafts/models of appeals to the Dispute Resolution Directorate of the Hellenic Tax Administration, which will challenge the individual tax returns, as well as a model of appeals before the competent Administrative Courts of First Instance, for which the institutional representatives will provide the freelancers - their members with instructions for the legal claim of those who wish to appeal individually.
The... list of participants covers almost the entire spectrum of professional bodies in the country:
- Confederation of Professionals, Craftsmen and Tradesmen of Greece (GSEBEE),
- Plenary Session of the Presidents of the Greek Bar Associations,
- Hellenic Confederation of Commerce and Entrepreneurship,
- Geotechnical Chamber of Greece,
- Athens Professional Chamber of Athens (AEA),
- Athens Chamber of Commerce and Industry,
- Hellenic Dental Federation,
- Coordinating Committee of Notary Associations of Greece,
- Federation of Judicial Bailiffs of Greece,
- Panhellenic Veterinary Association,
- Panhellenic Association of Physiotherapists,
- Union of Dietitians - Nutritionists of Greece.
Few have challenged the presumption
The data of the AADE show that those professionals who have submitted a tax return so far, there are very few who have questioned the presumed income.
As the Minister of National Economy and Finance Kostis Hatzidakis admitted in a TV interview, only 0.2% of professionals have gone ahead to challenge the minimum income.
This translates marginally into hundreds of professionals who disagree with the income attributed to them by the IRS and are asking to be taxed on the income they earned in 2023.
However, in this way they open the door to the tax authorities to make their books of account «flip», as this is the basic prerequisite to start the challenge process.
Of course, these taxpayers will have to pay the tax due to them under the presumptive method of taxation and only if they are entitled to it will they have to go for offsetting. However, the «fear» of scrutiny seems to have paid off. The finance ministry estimates that at the end of July, when the deadline for submitting this year's tax returns expires, only one in 100 professionals will have challenged the presumed income.
