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Municipal taxes: Exemption from Fines, Surcharges or other charges, apply to the N / S [Engrago]

In polynomoschedio passed by urgent procedure in Parliament, includes two important provisions of the Municipal Fee……

I] First of all, the paragraph 2 of article. 51 concerns All municipalities και παρέχει enable residents να δηλώσουν ορθά στοιχεία σε συγκεκριμένη deadline, without να τους επιβληθούν fines.

particularly, according to its content, οι υπόχρεοι σε υποβολή δήλωσης για τον καθορισμό της surface or the use of property περί του υπολογισμού wearer, charges and contributions προς τους TAB First grade, μπορούν να υποβάλουν δήλωση με τα ορθά στοιχεία until 31 Of March 2020, χωρίς την επιβολή προστίμων για τη μη υποβολή ή την υποβολή ανακριβούς δήλωσης.

Differences in applicable tax, fees and contributions of these statements, They will be calculated and payable by the 1or January 2020.

II] Further, η παρ.1 του ίδιου άρθρου του πολυνομοσχεδίου αφορά only the primary end 2% No.. 20 of n.2539 / 1997 and only Municipalities που απενεργοποίησαν την είσπραξή του «illegally».

We clarify that in no. 20 του ν.2539/1997 προβλεπόταν το δημοτικό tax on gross revenue restaurants etc.. Repealed by paragraph 2 of article. 62 of Law. 4483/2017 (wherein defined "2. The provision of Article 20 of Law. 2539/1997 repealed»).

In the House tabled the following :

"Amounts due to municipal tax 2% No.. 20 του ν.2539/1997 και αφορούν οποιαδήποτε χρήση μέχρι τη δημοσίευση του παρόντος νόμου λόγω λήψης σχετικών αποφάσεων των Δημοτικών Αρχών των Οργανισμών Τοπικής Αυτοδιοίκησης μπορούν να επιστραφούν εφάπαξ ή τμηματικά από one to 120 doses, σύμφωνα με το αίτημα που υποβάλλει ο οφειλέτης χωρίς καμία προσαύξηση, fine or other charge, notwithstanding any general or special provision ".

Αξίζει να σημειωθεί η αιτιολογία που παραθέτει η Κυβέρνηση για την εν λόγω διάταξη.

It's mentioned that:

"There are Municipalities which with decisions of their organs, unlawfully, disable the collection of municipal fees 2% No.. 20 of Law. 2539/1997 και δημιούργησαν στους οφειλέτες την πεποίθηση ότι δεν όφειλαν να εισπράξουν το τέλος αυτό από τους συναλλασσόμενους με αυτούς. Αυτό όπως είναι φυσικό δημιούργησε οφειλές, with fines and penalties were imposed without the borrowers have no liability, after the decisions of the Municipal Authorities of Municipalities, illegally, τους απάλλασσε από την καταβολή του εν λόγω τέλους. Προκειμένου να αρθεί αυτή η injustice she, appropriate, these borrowers, be exempted from fines and penalties and the ability to return given these amounts, once or in installments from 1 until 120 doses, according to the request according to the request submitted by the borrower without any surcharge, fine or other charge, notwithstanding any general or special provision ".

The extract of the deposited N / S, with provisions of Chapter Interior Ministry

The corresponding part of the Explanatory Report

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