Individuals, either as natural persons or in the form of legal entities, interact with the State and bear many obligations and burdens towards it. The “relationship” with the State is not equal and often the latter ” unjustly” exploits the private individual in various ways by leveraging its superiority. However, the exercise of the power of the State should be carried out under the terms of the laws and the Constitution, but many times in violation of the law, the private person – the citizent – finds himself in a position where his rights are violated, particularly if he does not consult an experienced lawyer in time. The assistance of a lawyer provides timely and valid support for the protection of the (fundamental) rights of the citizent, against the arbitrary actions of the Administration.
We are here to provide legal services and solutions to issues that arise across the entire spectrum of citizen/state relations.
Indicatively, we provide support on issues retated to:
– Imposition of fines (e.g. environmental fines, fines of the Special Insurance Control Service, fines for unauthorized construction, etc.)
– Licensing of businesses (e.g. pharmacies, industries, crafts, health shops, bars, cafes, restaurants, kiosks, etc.)
– Compensation for acts, omissions and material actions of bodies of the State (105, 106 Introductory Civil Law)
– Social security disputes, such as the annulment of acts of Imposition of Contributions and Imposition of Additional Contributions (the regular failure to include the insured person and the necessary data in the respective tables, violations of legislation on the part of the former IKA – ETAM and now e-EFKA)
– Providing legal advice for the proper handling of all cases before the Administration
– Applications for Treatment/Appeal in all types of Administrative Disputes
– Disputes regarding the use of the Coastal Zone – Lease of the Coastal Zone – Fines for Unauthorized Use of the Coastal Zone, Port Authority Fines etc.
– Public Procurement – Compilation of the bidding file (“the bids”) of the participants in a public tender, conduct of the award procedure (stages i. (i) the examination of all the tender files of all the participants in the tender procedure, (ii) the submission of objections and requests for remedies for the exclusion of unlawful participants, (iii) the suspension and (iv) the annulment of the tender procedure), pre-contractual control before the Court of Auditors (requests for the annulment of the acts of the Chambers of the Court of Auditors), etc.
In particular as regards to TAX LAW
Tax law is the cutting edge of the gift of public law. It constitutes the rules by which the State imposes and collects taxes from citizens – taxpayers, i.e. the economic power it needs to fulfil its purposes.
However, the legal procedures and conditions for the imposition and collection of taxes are not always observed by the Administration, and this results in shortcomings in the respective administrative acts, and at the same time legal arguments in favour of the governed against these administrative acts.
The very short deadlines for taxpayers to react to the annulment of tax, fees and fines, as defined in the legislation, force citizens to react in a legal way, and to seek effective judicial protection.
The basic legislation currently in force for the imposition and collection of taxes is a) the Income Tax Code (Law 4172/2013), b) the Procedural Tax Code (Law 4174/2013), c) the Law on Greek Accounting Standards, a code that replaced the Code of Tax Accounting of Transactions (Law 4093/2012), which in turn had partially abolished the well-known Code of Books and Elements (KBS), and d) the Law on VAT (Law 2859/2000).
Of cource remains Law. 2961/2011 concerning the Code of Provisions on Taxation of Inheritances, Donations, Parental Benefits, Gifts and Gambling Winnings.
Finally, customs duties are imposed in case of customs offences under the Customs Code (Law 2960/2001).
We provide specialized legal services at every stage, where the taxpayer faces issues related to the imposition of main and additional taxes, surcharges, and customs duties, and in particular in matters related to:
– The lodging of appeals within the Administration (before the Dispute Resolution Directorate), necessary before recourse to the courts
– Appeals for the annulment or reform of decisions imposing the main and additional taxes, surcharges and duties
– The filing of applications to suspend the execution of decisions to impose any kind of tax, duty surcharge, fines, etc.The acts of the State are immediately enforceable, however, they may be suspended for specific reasons, upon application by the interested party before the competent Administrative Courts.
