14/06/2021
An amendment was submitted to the parliament which regulates issues within the competence of the Ministry of Finance and in particular: 1.a They increase by 4% per year for the five years 2021-2025 (corresponding annual increase was valid until 2020). the amounts: i) the tax of par. 1 of article 6 of law 27/1975 and the contribution of par. 2 of article 10 of the same law, of the ships of A 'category that are registered with Greek flag and ii) the contribution of par. 1 of article 4 of law 29/1975 of the ships of Greek interests under foreign flag, which are insured with the Maritime Retirement Fund (NAT). It is stipulated that especially for the tax year 2021, the application of the above is suspended.
b. The rate on which the tax on private pleasure craft is calculated is redefined and is adjusted according to their length to: 0.5 for lengths up to 7 meters, to 1 for lengths from 7.01-12 meters and to 5 for lengths over 12 meters (currently a factor of 5 applies indiscriminately to any private pleasure boat, regardless of its length). The above adjustment applies for the tax year 2020 onwards.
c. The current preferential tax regime is modified for the subsidy of transport costs of publishing companies (inalienable, unseized, not subject to any withholding, fee, contribution, etc.) and the condition for its application is deleted, only if the general provisions on tax insurance awareness for the collection of money, without the withholding condition. An exception is made for the application of the above preferential regime, in case of overdue debts to the tax administration and the insurance funds, which have not been subject to a partial payment arrangement or a judicially ratified consolidation agreement.
d. The obligation to provide proof of awareness for the defendant is abolished, the seizure in all cases of the legal assignment of a claim, including the assignment by court decision.
2. a. Up to the 20th of December of each year, a credit of up to five (5) days is provided, from the date of submission of the Special Consumption Tax and other taxes (D.E.F.K.). to the legally authorized warehouses for the payment to the customs authorities of the Special Consumption Tax (VAT), of the Value Added Tax (VAT), and of the other co-charges, which correspond to the defined energy products , which come out of the suspension regime and for which the due tax charges are certified.
b. For the application of the above, a guarantee is submitted either monetary, banking or insurance contract for the total of the due charges, which is forfeited in favor of the State in case the total debt is not paid on time.
3. Exempted, by way of derogation from the existing provisions on commercial leases, from the obligation to pay the total lease and the month of June of the year 2021. for preventive or suppressive reasons related to the coronavirus or which is financially affected by the spread of the coronavirus and belongs to specific business sectors.
4. It is allowed to submit a transfer tax return exclusively from the buyer or his special or universal successors, when drawing up by self-contract final transfer contracts of real estate with burdensome cause in execution of pre-mortgages, drawn up until 3C1 December 2000, under the stipulated , without the need to present the mentioned certificates.
5. Amendments of provisions of law 4223/2013 regarding the payment of the Single Real Estate Tax (EN.F.IA.) are amended. Specifically:
a. The value of the rights on plots outside the city or settlement plan is not included for the year 2021 (valid for the years 2016-2020) in the total value of the real estate rights for the calculation of the supplementary ENFIA.
b. The reduction for the year 2021 (valid especially for the years 2019 and 2020), extends to the ENFIA, of natural persons, according to the more specific definitions. c. The validity of the above starts from 1.1.2021.
6. The properties, which are located within the designated settlements of the Regional Units (PE) of Florina, are exempted from the ENFIA, especially for the year 2021. Kozani and Grevena.
7. For the 12th of July 20, 2012, instead of the 1st of July, 2021, the time of entry into force of the new method of taxation per game card in the games of chance conducted with columns is postponed.