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Tax Amnesty for back income tax returns: deadline extended until 30-12-2011

30/11/2011

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The Ministry of Finance announced today, 30 November 2011, that the deadline for submission of  back income tax returns (forms E1 and E2) for fiscal years up to 2010 that was to expire today, is extended for another 30 days, until 30 December 2011.
According to the provisions of Article 18 para.1 of Law 4002/2011, filing back tax returns is penalty free; the submission of late E9 forms is not however covered by the tax amnesty. 
The Ministerial Decision regarding the extension of the deadline was communicated in Circular 1241/24-11-2011.    
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Update: Extraordinary Special Fee on Built Surfaces with Electricity Connection (EETHDE)

29/11/2011

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The special fee on real property (imposed on buildings with electricity connection) was imposed by Article 53 of Law 4021/2011. 
Several taxpayers have filed suits against the imposition of the fee, complaining that the relevant provisions are unconstitutional. In particular, the penalty provided in case of non-payment of the fee is the obligation of the power provider to cut the connection. 
A number of interim protection decisions have already been issued by Greek courts in favor of complaining taxpayers.  
The Court of First Instance of Kalamata was the first Court to forbid the discontinuation of power supply to a taxpayer who did not pay the fee, as the fee was obviously miscalculated. 
See the relevant press release of the Kalamata Bar Association (in Greek). 

Recently, the Court of Peace of Amaroussion also issued a similar decision, following an action filed by a member of the Association "Greek Taxpayers". 
The Court of Peace of Amaroussion held that the Public Electricity Company (DEH) is not allowed to cut off the power to the taxpayer who filed the action until the case is heard by the Court (scheduled for 10 January 2012).
See the action filed by the taxpayer assisted by the Association 'Greek Taxpayers' and the interim decision of the Court.   

On 2 December 2011 the Supreme Administrative Court (Conseil d' Etat) in its Plenary Session will hear the actions brought before it (following the rules of model trial) by taxpayers and by the Association 'Greek Taxpayers'. The Supreme Administrative Court's decision on a model trial is final and binding for lower courts and aims at rapidly resolving issues of high importance that affect a large number of citizens.      
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Cyprus Eurasia Dispute Resolution & Arbitration Center (CEDRAC)

18/11/2011

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The Cyprus Eurasia Dispute Resolution & Arbitration Center (CEDRAC) held its inaugural conference on 18 November 2011, at the premises of the Cultural Center of the European University Cyprus. The primary aim of CEDRAC is to assist international businesspeople to resolve their disputes through arbitration procedures that are fair, quick and cost-effective. In parallel to its arbitration services CEDRAC will also offer mediation services.

CEDRAC will have its base of operations in Nicosia, Cyprus. The CEDRAC facilities are located near the centre of Nicosia, and include arbitration rooms, private consultation rooms for the parties and a restaurant on site. Hearings may be held in other locations in Cyprus or anywhere in the world.

For more information please visit www.cedrac.org

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New Book: Tax Treaty Case Law around the Globe - 2011, M. Lang et al (eds)

4/11/2011

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The book "Tax Treaty Case Law around the Globe - 2011", edited by Michael Lang, Pasquale Pistone, Joseph Schuch, Claus Staringer, Alfred Storck, Luc de Broe, Peter Essers, Eric C.C.M. Kemmeren and Frans Vanistendael was recently published by Linde Verlag, Vienna.

The book presents the scientific results of the conference organized by the Institute for Austrian and International Tax Law of the Vienna University of Economics and Business and the European Tax College of K.U. Leuven and Tilburg University on 19-21 May 2011 in Vienna and it contains thirty-eight tax treaty cases which were decided in 2010 in various parts of the world.

My contribution deals with the Decision of the Greek Supreme Administrative Court No. 917/2010 on "The Calculation of the Profits that are Attributable to a PE".   
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