Time limit to bring an action in tax and customs law cases now reduced to 30 days

According to Article 5§2 of Law 4079/2012 (Government Gazette A 180/20-9-2012), the time limit for actions in tax and customs law cases has been reduced from sixty (60) to thirty (30) days. This new time limit concerns acts or omissions taking place after 20-9-2012, which is the date of publication of said law in the Government’s Gazette.

Article 4§1 of Law 4051/2012 (Government Gazette A 40/29-2-2012), according to which where the disputed amount in tax law cases exceeds three hundred thousand (300,000) euro the action is inadmissible unless a prior application-administrative appeal for resolution of the dispute is filed before the Committee on Administrative Tax Dispute Resolution of the Ministry of Economics, remains in force. The time limit for filing the application is sixty (60) days from notification of the imposition of any sanction for violation of tax legislation. The decision of the Committee has to be issued within four (4) months from receipt of the application by the Committee. Against this decision, or the implied rejection of the application if no decision is issued within the time limit, an action can be brought within the new time limit of thirty (30) days.