GREECE Law and Practice Contributed by: Fotodotis Malamas, Bernitsas Law
• where the complaint is accepted by one of the tax authorities, the mutual agreement procedure is initiated and must be concluded within two years; • if the tax authorities do not reach an agreement, the affected taxpayer may file a request to set up an Advisory Commission or the tax authorities of the member states may set up an Alternative Dis - pute Resolution Commission (the “Commission”); • the Commission must be set up within 120 days from the date of the request and must decide on the complaint within six months of the date that it was set up; • the Commission’s decision is binding on the tax authorities, who must reach an agreement on the complaint within six months of being notified of the decision of the Committee; and • the final decision will be binding on Greece but will not constitute a precedent. The decision must be implemented subject to the affected taxpayer accepting the final decision and renouncing the right to any domestic remedy within 60 days of the final decision being notified. The new tax dispute resolution mechanism applies to complaints filed after the publication of the Law in the Government Gazette (31 July 2020) for disputes related to income or capital obtained on or after 1 January 2018. EU DAC 7 By way of Law 5047/2023, the Greek Parliament transposed Council Directive 2021/514/EU of 22 March 2021, known as DAC7, into Greek legislation. DAC 7 amends Directive 2011/16/EU on administra - tive co-operation in the field of taxation. The report - ing obligation introduced by Directive 2011/16/EU is extended under DAC7 to: • Greek legal entities providing digital platforms to sellers for the provision of business activities and platform operators in the EU; • platform operators that are not incorporated, man - aged or permanently established or resident in the EU and that make available digital platforms to sellers for performing reportable activities in Greece; and
• third parties upon request from the competent Greek authority (including platform managers, per - manent establishments of non-Greek legal entities or internet service providers, etc). The object of the reporting obligation is reportable sellers (RS), which are considered all users (wheth - er they are individuals or entities), registered at any moment during the reportable period on the digital platform and carrying out a relevant activity against paid or credited consideration. The following sellers are excluded from the above obligation (Excluded Sellers – ES). • Governmental entities. • Entities whose stock is regularly traded on an established securities market or which are a related entity of an entity whose stock is regularly traded on an established securities market. • Entities for which the platform operator facilitated more than 2,000 relevant activities by means of the rental of immovable property in respect of a prop - erty listing during the reporting period (all terms as defined in the Law). • Entities for which the platform operator facilitated less than 30 relevant activities by means of the sale of goods and for which the total amount of consid - eration paid or credited did not exceed EUR2,000 during the reporting period. • Relevant activities are those carried out for consid - eration, and are any of the following: (a) the rental of immovable property, including both residential and commercial property, as well as any other immovable property and parking spaces; (b) personal services; (c) the sale of goods; and (d) the rental of any mode of transport. To facilitate the work of tax authorities of member states, the reported information should be exchanged within one month following the reporting. In order to facilitate the automatic exchange of information and enhance the efficient use of resources, exchanges of information should be carried out electronically through the existing Common Communication Net - work (CCN) developed by the EU. Reporting platform
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